Guide for Service Exporters
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How to export services from India, in six steps

Whether you edit videos, run ad campaigns or build software, every service export follows the same path. Work through these steps once and each new client becomes routine.

  1. 1

    Get registered

    Before your first invoice

    Set up the basics so your foreign income is recognised as an export of services.

    • PAN and a current account (or savings account for individual freelancers) in your business name.
    • GST registration is generally required once aggregate turnover crosses ₹20 lakh (₹10 lakh in special category states). Many exporters register earlier to claim input tax credit refunds.
    • IEC (Import Export Code) is usually not mandatory for pure service exports, but some banks ask for it. It is free to obtain on the DGFT portal.
  2. 2

    File your LUT

    Every financial year

    A Letter of Undertaking lets you export services without paying IGST upfront.

    • Filed online on the GST portal using form GST RFD-11.
    • Valid for one financial year: renew it before 1 April each year.
    • Without an LUT you must pay IGST on the export and then claim it back as a refund.
  3. 3

    Raise an export invoice

    For every client payment

    Your invoice must show that this is a zero-rated supply made under LUT.

    • Include the client's foreign address, your GSTIN, invoice number and date.
    • Add the Rule 46 export endorsement (for LUT exports it ends "…under bond or letter of undertaking without payment of integrated tax") and, as good practice, your LUT ARN.
    • Bill in foreign currency. The place of supply should be outside India.
  4. 4

    Receive the payment

    When the client pays

    Money must arrive in convertible foreign exchange through an authorised channel.

    • Use a bank wire, an RBI-authorised cross-border payment aggregator or a platform such as PayPal.
    • Give the bank or platform the correct RBI purpose code (for example P0802 for software development, P1101 for video editing, P1007 for advertising).
    • From 1 October 2026, file an Export Declaration Form (EDF) with your bank, usually within 30 days after the end of the invoice month, and realise payment within 9 months of the invoice date.
  5. 5

    Collect your FIRA / FIRC

    After every remittance

    The Foreign Inward Remittance Advice is your proof that foreign money came in.

    • Your bank or payment provider issues it. Some do it automatically, some only on request.
    • Match each FIRA to its invoice. You will need it for GST refunds and if the tax department asks.
    • Store them by financial year with the related invoices.
  6. 6

    File your returns

    Monthly or quarterly, and yearly

    Report exports in GST returns and declare the income in your ITR.

    • Report export invoices in Table 6A of GSTR-1 as exports without payment of tax.
    • Claim refunds of unutilised input tax credit using form RFD-01 if you have them.
    • Declare the income in your income tax return. Eligible professionals can opt for presumptive taxation (old section 44ADA, now section 58 of the Income-tax Act, 2025 from 1 April 2026).