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Export Invoice Format Under LUT

GST-registered and working with clients abroad? Under a Letter of Undertaking (LUT) you export services without paying IGST. This invoice shows the zero-rated supply and the mandatory declaration.

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What is an LUT?

A Letter of Undertaking is a declaration filed online on the GST portal (form GST RFD-11) each financial year. It lets you export services without paying IGST up front and then claiming a refund. It's free and usually approved instantly.

When is a service an export?

Under GST, a supply of services is an export when:

  • You are located in India and the client is located outside India
  • The place of supply is outside India
  • You receive payment in convertible foreign currency (or INR where RBI permits)
  • You and the client aren't merely establishments of the same company

Frequently asked questions

Do I need to show IGST on an export invoice under LUT?

Show the supply as zero-rated with the LUT declaration. The generator's 'India export under LUT' tax mode prints it for you.

Is the LUT valid forever?

No. It's valid for one financial year, so file a new one every April.

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