How to create a GST invoice for export of goods and/or services

The invoice rules are released. These rules contains all the relevant provisions related to invoice in GST. These rules also have list of items to be mentioned in GST tax invoice. Format of an GST tax invoice is also available.The GST invoice for export of goods and/or services shall contain the following fields:

(i) name and address of the recipient

(ii) address of delivery;

(iii) name of the country of destination; and

(iv) number and date of application for removal of goods for export

Further in case of invoice for export on payment of IGST following words should be written.

“SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST”

In case of export without payment of IGST following words should be written

“SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST”

As we know under GST goods and/or services can be exported in any of two manners. First is on payment of IGST and second is without payment of IGST. In case of second option the export will be made under bond and surety. Thus the invoice of these two will also be prepared accordingly.

Related Topic:
Signing of GST bill by authorized signatory not mandatory