Are you ready to invoice a foreign client?

Most problems service exporters face, such as GST demands on export invoices, banks asking for documents, or refunds being rejected, come from a step that was skipped at the start. The Export Readiness Checklist lists those steps so you can set them up once and make every later invoice routine.

What does the Export Readiness Checklist cover?

The Export Readiness Checklist covers eleven set-up items across registration, GST, invoicing, payments, the EDF and records.¹²³

• Registration: PAN, a bank account in the right name, GST registration if you are above the threshold or want to claim refunds of input tax credit, and a check of whether your bank needs an Importer Exporter Code (IEC).
• LUT: a Letter of Undertaking for the current financial year, so you can invoice without IGST.²⁴ See how to file an LUT.
• Invoice: a template with the export endorsement required by rule 46 and your LUT reference.³ See the export invoice format or use the invoice generator.
• Payment: a channel chosen on total cost, the correct purpose code and a process to collect a FIRA for every payment.
• EDF: from 1 October 2026, service exporters file an Export Declaration Form with their bank, generally within 30 days after the end of the month of the invoice.¹ See EDPMS for service exporters.
• Returns and records: exports reported in FORM GSTR-1 and invoices kept with their FIRAs by financial year.³

Each item is a one-time set-up or a routine you repeat for every invoice.

How does the Export Readiness Checklist work out your progress?

The Export Readiness Checklist counts the items you have ticked and divides by the total number of items, rounded to a whole percentage. It does no other calculation.

For example, say a content writer has PAN, a bank account, GST registration, a checked IEC position, an LUT, an invoice template, a purpose code and a payment channel in place, which is eight of the eleven items. The checklist shows "8 of 11 done" and 73% export ready. The remaining items are the FIRA process, GSTR-1 reporting and the monthly EDF, which is due within 30 days from the end of the invoice month.¹

How do you use the Export Readiness Checklist?

You use the Export Readiness Checklist by ticking what you already have and working through the rest.

1. Read the eleven items, from PAN and bank account through to filing invoices and FIRAs by financial year.
2. Tick each item you have already set up. The count and the export-ready percentage update as you tick.
3. For each unticked item, open the linked guide or tool and put the step in place.
4. Return to the page to continue, or reset the checklist to start again.

Your ticks are saved in your browser, so you can come back later.

What does an Export Readiness Checklist score mean?

An Export Readiness Checklist score shows how many of the set-up steps you have marked as done, not whether each step was done correctly.

• Every item ticked: the basic set-up for invoicing a foreign client is in place.
• LUT or invoice unticked: settle these before invoicing, because the LUT and the rule 46 endorsement apply from the first export invoice.²³
• EDF or records unticked: set these up before the first payment arrives.¹

The score is a prompt for what to do next, not a compliance certificate.

What does the Export Readiness Checklist assume, and what does it not cover?

The Export Readiness Checklist assumes you export services from India to foreign clients and are paid in foreign currency.

• Rates used: none. The checklist only counts ticks.
• Taxes included: GST set-up items only; income tax and foreign withholding are outside it.
• Not covered: e-invoicing, GST refunds, presumptive tax and anything specific to goods exports.
• Storage: ticks are kept only in your browser's local storage and never sent to this site.

Work through the full six-step walkthrough for the reasoning behind each item.

What do people get wrong when getting ready to export services?

The most common mistakes when getting ready to export services are skipping the LUT, using a domestic invoice format and leaving the EDF until a bank asks for it.¹²³

• No LUT: without an LUT, exports cannot be invoiced without IGST under the LUT route.²⁴
• Domestic invoice format: an export invoice under LUT needs the rule 46 endorsement.³
• EDF left late: from 1 October 2026 the EDF is due within 30 days after the end of the invoice month.¹
• No records: invoices kept apart from their FIRAs, instead of together by financial year, alongside the GSTR-1 reporting under rule 59.³

Setting these up at the start costs less time than fixing them later.

Which rules should you know before invoicing a foreign client?

The rules to know before invoicing a foreign client are the LUT filing in FORM GST RFD-11, rules 46, 59 and 96A of the CGST Rules, and the EDF under the 2026 FEMA Regulations.¹²³⁴

Each item is explained in the guide linked from it in the checklist above.