Invoice template
Export of services invoice format (under LUT)
For an Indian freelancer or agency billing a client abroad. The template starts with IGST at 0%, the place of supply set to outside India and the LUT endorsement in the notes. The tool prints rupees, so put the foreign-currency amount in the description or notes.
Billed by
A visual signature image only — not a legal e-signature. For GST e-invoicing, check whether the IRN system applies to your turnover.
Billed to
Enter both GSTINs and this is set from their state codes, or choose it yourself.
| Description | HSN/SAC | Qty | Unit price | GST % | Taxable Value | |
|---|---|---|---|---|---|---|
| ₹1,51,200.00 |
Taxable Value is each line before GST — GST is worked out per line and added together as CGST + SGST or IGST below, matching the standard tax invoice format.
Preview
Tax Invoice
Invoice date: 2026-10-15
Billed by
—
Billed to
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Place of supply: Outside India (export of services) · Tax payable on reverse charge: No
| Description | HSN | Qty | Rate | GST% | Taxable Value |
|---|---|---|---|---|---|
| Software development services, October 2026 (USD 1,800 at 1 USD = ₹84) | 998314 | 1 | ₹1,51,200.00 | 0% | ₹1,51,200.00 |
Amount in words: Rupees One Lakh Fifty One Thousand Two Hundred Only
Notes
Supply meant for export under Letter of Undertaking (LUT) without payment of IGST. LUT ARN: ____________ dated ____________. Invoice value in foreign currency: USD ______ at exchange rate ______. Payment to be received in convertible foreign exchange.
When a service counts as an export
Under the IGST Act, a service is an export only if all five conditions hold: the supplier is in India, the client is outside India, the place of supply is outside India, you are paid in convertible foreign exchange (or in rupees where RBI permits), and you and the client are not merely establishments of the same person.
If you fail any one of them, the supply is taxed like a domestic one. The place-of-supply rules decide the third condition and differ by type of service, so check the rule for yours before you invoice at 0%.
What the invoice must say
- Your GSTIN, the client's name and foreign address, and the invoice number and date.
- The SAC code and a clear description of the service.
- Place of supply as outside India, and IGST at 0%.
- An endorsement such as "Supply meant for export under LUT without payment of IGST" with your LUT reference. If you pay IGST and claim a refund instead, say "Supply meant for export on payment of IGST".
- The foreign-currency value and the exchange rate, so the rupee figure can be checked.
LUT or pay IGST and claim a refund
Most exporters file an LUT in Form RFD-11 on the GST portal and invoice at 0% without paying IGST. A new LUT is needed every financial year. You can also pay 18% IGST and claim it back as a refund, which ties up cash until the refund arrives.
Keep the bank realisation certificates (FIRC or BRC) with each invoice. They are your proof that payment came in foreign exchange.
Tax treatment last checked 2026-10. This page is general information, not tax advice. Rules and rates change, so confirm yours against the current notification or with a CA before you file.
Frequently asked questions
Is GST charged on an invoice to a foreign client?
Not if the service qualifies as an export of services. It is then zero-rated: you charge 0% IGST under an LUT, or you pay IGST and claim a refund. All five export conditions must hold, including payment in foreign exchange and a place of supply outside India.
Can I invoice in US dollars with this tool?
The tool prints amounts in rupees. Enter the rupee value in the line items, and write the dollar amount and the exchange rate in the description or notes. The notes box already has a line for both.
Do I need a GST registration to send an export invoice?
You can invoice a foreign client without one if you are below the registration limit. But you need a registration to file an LUT or claim a refund, and some freelancers register for exactly that reason. Check your own case with a CA.
Related tools
- LUT and export refund helper: Steps for the LUT and the refund route.
- HSN / SAC finder: Find the SAC code for your service.
- GST invoice generator: For domestic sales with CGST, SGST or IGST.