How do you create an export of services invoice under an LUT?
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Preview
Your business name
Address
GSTIN: —
TAX INVOICE
Export of services
No. EXP/2026-27/001
Date: —
Bill to
Client name
Client address
Country of destination: —
Place of supply
Outside India
Currency
USD
| Description | SAC | Qty | Rate | Amount |
|---|---|---|---|---|
| Service description | — | 1 | $0.00 | $0.00 |
SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX
LUT ARN: —
For Your business name
Authorised signatory
Nothing you type leaves your browser. Check SAC codes and invoice numbering with your CA.
Short answer
The Export Invoice Generator builds a tax invoice for an export of services supplied under a Letter of Undertaking (LUT).12 It prints the Rule 46 particulars and the export endorsement word for word.1 Exports under an LUT are zero-rated, so IGST shows as nil.2 Invoice numbers must be unique to the financial year, up to 16 characters.1
| What you enter | What the invoice shows | Rule used |
|---|---|---|
| Your legal name, address, GSTIN, email and LUT ARN | Supplier details and the LUT ARN under the endorsement1 | CGST Rules, rule 461 |
| Client name, address and country | Recipient details and country of destination1 | CGST Rules, rule 461 |
| Invoice number, date and currency | Serial number, date and amounts in the client's currency1 | CGST Rules, rule 461 |
| One line per service with SAC, quantity and rate | Taxable value, IGST at 0% under LUT and the total12 | IGST Act, section 162 |
An export of services invoice under a Letter of Undertaking (LUT) carries the same particulars as any tax invoice, plus an endorsement that the supply is meant for export without payment of integrated tax.12 The Export Invoice Generator lays both out for you.
What does the Export Invoice Generator produce?
The Export Invoice Generator produces a tax invoice for an export of services under an LUT, laid out with the particulars Rule 46 of the CGST Rules asks for.1
- Supplier: your name, address and GSTIN.1
- Invoice details: a serial number and the date.1
- Recipient: the client's name and address and the country of destination.1
- Services: a description of each service with its Services Accounting Code (SAC), quantity and value.1
- Tax: the tax rate and amount, which is nil under an LUT.12
- Endorsement: the export endorsement from the proviso to Rule 46, with your LUT ARN below it if you enter one.1
You can also add bank or collection account details for the client to pay into.
How does the Export Invoice Generator calculate the invoice total?
The Export Invoice Generator multiplies quantity by rate for each line, adds the lines to get the taxable value, and shows IGST at 0% under the LUT, so the total equals the taxable value.2
For example, say a video editor bills a UK client for 10 hours at GBP 40 and one motion graphics package at GBP 150. The taxable value is GBP 550, IGST (0%, under LUT) is GBP 0, and the invoice total is GBP 550.2 All amounts stay in the currency you choose; the generator does not convert to rupees.
How do you use the Export Invoice Generator?
You use the Export Invoice Generator by filling in four short sections and printing the preview.
- Enter your legal name, address, GSTIN and email, and your LUT ARN if you want to show it.
- Enter your client's name, address and country.
- Set the invoice number, date and currency. Use a numbering series unique to the financial year, with up to 16 characters.1
- Add one line per service, with its description, SAC, quantity and rate.
- Click Print or save as PDF and choose "Save as PDF" in the print dialog.
The generator starts with the number EXP/2026-27/001, which you can replace with your own series.1
What does the endorsement on the Export Invoice Generator invoice mean?
The endorsement tells the tax authorities that the supply is an export made under bond or LUT, so no integrated tax was charged.12 The generator prints the wording from the proviso to Rule 46 word for word: "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX".1
- Nil IGST: the IGST line reads 0% under LUT because section 16 of the IGST Act lets you export services under an LUT without paying integrated tax.2
- Place of supply: the invoice shows the place of supply as outside India, with the client's country.
- LUT ARN: printed under the endorsement when you enter it.
If you export on payment of IGST instead, this template is not the right one; see the export invoice format guide for the other wording.
What does the Export Invoice Generator assume, and what does it not cover?
The Export Invoice Generator assumes you are GST-registered, have a valid LUT for the financial year, and that the supply qualifies as an export of services.12
- Rates used: none. The invoice stays in the client's currency and no exchange rate is applied.
- Taxes included: IGST, shown at 0% under the LUT.2
- Not covered: e-invoices (IRN and QR code) for businesses above the e-invoicing threshold, checking that your SAC is correct, and a register of invoice numbers.
- Storage: nothing you type is sent or saved; save a PDF before you leave the page.
If you are unsure whether the supply qualifies, check it with the export of services checker.
What do people get wrong on export of services invoices?
The most common mistakes on export of services invoices are a missing endorsement, a numbering series that repeats, and missing recipient details.1
- Missing endorsement: an export under LUT needs the Rule 46 endorsement on the invoice.1
- Repeated numbers: invoice numbers must be a series unique to the financial year, up to 16 characters.1
- No country of destination: Rule 46 asks for the recipient's name and address and the country of destination.1
- Old LUT reference: an ARN from last year's LUT left on this year's invoices.
Fixing the template once avoids repeating the error on every invoice.
Which rules should you know about export of services invoices?
The rules to know about export of services invoices are Rule 46 of the CGST Rules and section 16 of the IGST Act.12
- Rule 46: lists the particulars a tax invoice must carry and, in its proviso, the endorsement for exports under bond or LUT.1
- Section 16 of the IGST Act: makes export of services a zero-rated supply and allows supply under bond or LUT without payment of integrated tax.2
The full field-by-field guide is the export invoice format guide, and filing the LUT itself is covered in how to file an LUT.
How did we verify this?
We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.
Frequently asked questions
Can a freelancer who is not registered for GST use the Export Invoice Generator?+
The Export Invoice Generator is built for GST-registered exporters, because it shows a GSTIN and the LUT endorsement. If you are below the registration threshold and not registered, you issue an ordinary invoice without a GSTIN or GST endorsement. Confirm the exact wording and details with your chartered accountant before you send it.
Does an export of services invoice have to show the LUT ARN?+
Rule 46 does not require the LUT ARN on an export invoice, but many exporters add the ARN and its date as good practice.1 Update the ARN on your invoice template every April, when you file a new LUT for the new financial year, so old invoices and new ones stay consistent.
Does the Export Invoice Generator save the invoice details I type?+
No. The Export Invoice Generator builds the invoice in your browser and nothing you type is sent to this site. Save a PDF before you close or refresh the page, and keep your own register of invoice numbers, because the generator does not remember the last number you used.
Which currencies can the Export Invoice Generator bill in?+
The Export Invoice Generator bills in US dollars, euros, pounds sterling, Australian dollars, Canadian dollars, Singapore dollars, UAE dirhams, Swiss francs and Japanese yen. Pick the currency your contract names, because every amount on the invoice, including the taxable value and the total, is shown in that currency.
Can the Export Invoice Generator be used for exports on payment of IGST?+
No. The Export Invoice Generator prints the endorsement for exports under bond or LUT without payment of integrated tax.1 If you export on payment of IGST instead, the endorsement and tax lines differ, so use the wording in the export invoice format guide and confirm it with your chartered accountant.
Does the Export Invoice Generator create GST e-invoices with an IRN?+
No. The Export Invoice Generator does not generate e-invoices with an IRN and QR code. If e-invoicing applies to your business because it is above the e-invoicing threshold, use a tool that generates the IRN, and use this generator only where e-invoicing does not apply to you.
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
What should an export of services invoice contain under GST?
The fields an export of services invoice needs under Rule 46 of the CGST Rules, the LUT endorsement wording, currency, numbering and a sample layout.
GSTHow do you file an LUT for export of services on the GST portal?
Step-by-step guide to filing a Letter of Undertaking in FORM GST RFD-11 for export of services: eligibility, validity, late filing and the ARN on invoices.
GSTHow does GST apply to export of services from India?
How GST works when you bill a foreign client from India: the five export conditions, LUT vs IGST refund, records to keep, payment deadlines and mistakes.