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What is an export invoice? Importance, types, sample format, and how to issue
An export invoice contains details of the goods exported and the payment due from the importer. Learn how it works under GST in this blog.
Every export business today, whether big or small, is aware about Goods and Services Tax (GST) and related laws that are necessary for intrastate and interstate invoices. With the help of an export invoice, the customs authority can verify the contents of a shipment and calculate applicable taxes. In this blog, we explain what an export invoice is, why it matters, the different types of export invoices, a sample format, and the step-by-step process to issue one correctly.
What is an export invoice
An export invoice is a document containing description of the goods provided by an exporter and the amount due from the importer. The format of an export invoice is like a regular tax invoice. However, there are certain additional details that are included in an export invoice such as exporter and importer details, type of export, shipping bill, etc.1
What is an export invoice under GST?
An export invoice under GST is a commercial document issued by an exporter when supplying goods or services to a customer located outside India. It serves as proof of an export transaction and is used by customs authorities to verify shipment details and determine eligibility for GST benefits such as zero-rated supply, refund of input tax credit (ITC) or IGST refund.2
What is e-invoice for export?
Under India’s e-invoicing system, eligible exporters must upload their export invoices to the Invoice Registration Portal (IRP), where the details are authenticated by the GST Network (GSTN). Once validated, the system generates a unique Invoice Reference Number (IRN) and a QR code, making the invoice legally compliant. Since the invoice data is reported only once, it automatically flows into returns like GSTR-1 and can also be used to generate an e-way bill, reducing duplication and manual entry. This streamlined process lowers the risk of clerical errors and simplifies compliance for exporters.3
Importance of export invoice
A clear and accurate export invoice helps prevent regulatory issues, delays, and penalties, ensuring seamless international trade. It plays a vital role in the international shipping process for several reasons:
● It serves as formal proof of a sale between the buyer and seller on a specific date, and provides essential details needed for insurance claims in case goods are lost or damaged in transit.
● It validates the legitimacy of the transaction by outlining key terms such as price, quantity, and product description.
● It enables shipping lines and customs authorities to process and clear goods efficiently.
● It enables government agencies to assess the value of the consignment and levy the appropriate taxes and duties, while helping importers complete customs procedures smoothly for timely delivery.4
Types of export invoices
Broadly, exporters may work with six major types of export invoices, each serving a distinct purpose in facilitating international trade and customs compliance.
The primary document for customs clearance, detailing the sale agreement between the exporter and importer.
2. Proforma invoice:
A preliminary invoice issued before the sale, helping the importer review pricing, terms, and costs in advance.
3. Consular invoice:
A commercial invoice certified by the importing country’s consulate, requiring strict accuracy for regulatory approval.
4. Legalized invoice:
An invoice authenticated by the importing country’s consulate, becoming valid once both parties accept its terms.
5. Customs invoice:
A standardized invoice format required by certain countries to provide detailed shipment information to customs.
6. Certified invoice:
A certified invoice is an endorsement provided by the chamber of commerce or the importing country’s consulate, confirming that the goods originate from the exporter’s country.5
Indian laws on export invoices
Export invoices are essential documents used by government authorities to assess and calculate applicable duties and taxes. Under GST, exports fall into three categories:
1. Export under bond/LUT
Exporters can ship goods or provide services without paying IGST by furnishing a Letter of Undertaking (LUT) as per Rule 96A of the CGST Rules, 2017. Filing LUT (Form GST RFD-11) allows exporters to avoid upfront tax payment and the subsequent refund process. Any GST-registered person intending to supply goods or services without IGST — whether overseas, to SEZ units, or in certain domestic scenarios — can furnish an LUT.
2. Export with IGST
In this method, the exporter pays IGST at the time of export and subsequently applies for a refund. Refunds may be claimed for the unutilised portion of Input Tax Credit (ITC) as well as the IGST paid on exported goods or services. This route is commonly used by exporters who prefer a straightforward compliance process.
3. Supplies to SEZ with IGST
Supplies made to Special Economic Zones (SEZs) are treated as zero-rated supplies under GST. This classification allows exporters to supply goods or services to SEZ units without tax liability, offering relief and improving cash flow. The objective is to encourage exports by reducing the tax burden on SEZ-bound shipments.6
Time limit to raise an export invoice
Section 31 of the CGST Act, 2017, governs the time of issue of invoices. For goods export, the invoice must be issued before or at the time of removal of goods for delivery. For services, the invoice must be issued before or after provision of service but within the prescribed period (30/45 days depending on category). For export of services, there are additional timelines under Rule 96A linked to receipt of foreign currency for zero-rating benefits.7
Contents of an export invoice
Indian GST guidance typically requires that an export invoice includes the following:
● Name, address and GSTIN of the supplier
● Unique invoice number and date of issue
● Name and address of the recipient abroad and delivery destination
● HSN/SAC code, description of goods/services, quantity, unit, taxable value
● Place of supply, destination country, and port of loading (for goods)
● Type of export (e.g., with IGST / under LUT / to SEZ)
● Statement/endorsement such as:
• “Supply meant for export on payment of integrated tax” or
• “Supply meant for export under Bond or LUT without payment of integrated tax”
● Currency of invoice and exchange rate where relevant
● Signature (physical or digital)8
Sample format of export invoice
While there is no single prescribed government format, a standard export invoice generally follows a structured layout that includes all mandatory GST particulars along with export-specific details. Below is a sample format:
How to issue an export invoice
Issuing an export invoice requires careful compliance with international and domestic regulations. Here’s how to proceed:
● Collect all key transaction details: Ensure you have complete buyer information, a clear description of the goods, quantity, unit price, total invoice value, applicable Incoterms, and the country of origin of the products.
● Specify the correct tax treatment: Exports are generally zero-rated; make sure this is clearly stated on the invoice.
● Include all required codes and references: Add your EORI number, the relevant customs tariff (HS) code, and any other identifiers mandated by customs authorities.
● Prepare the invoice in English: Since the document will be used internationally, drafting it in English helps prevent ambiguities during customs or logistics processing.
● Ensure compliance with the destination country’s rules: Confirm that the invoice meets all legal and formatting requirements of the importing country to avoid delays in customs clearance.9
How are packing and shipping managed with an export invoice?
A packing list is essential for international shipments as it helps prevent errors in the cargo being transported. This document supports B2B shipments and may be used alongside a certificate of inspection. Many packing and shipping details are also reflected in the export invoice. Typically, an export invoice includes:
● Container number
● Country of origin and final destination
● Port of loading and port of discharge
● Shipping marks
● Container seal number
● Product details such as HSN code, rate, quantity, and units10
Use of currency in an export invoice
As per RBI guidelines, exporters are not limited to issuing invoices only in foreign currency. Export invoices can be raised in Indian Rupees or any freely convertible foreign currency. While invoices and contracts may be denominated in INR, export payments are usually required to be received in a freely convertible currency. In certain permitted cases, payments can also be received in INR through a non-resident bank’s freely convertible Vostro account of a non-resident bank located in a country outside the Asian Clearing Union, Nepal, or Bhutan.11
What is the difference between export invoice and accounting invoice?
Some of the key differences between export invoice and accounting invoice are:
Aspect
Accounting Invoice
Export Invoice
Primary use
For recording and billing domestic sales and payments.
For international sales and customs clearance.
Detail level
Includes basic sale information such as parties, products/services, price, taxes, etc.
Includes all accounting invoice details plus extra fields like product classification codes, origin, Incoterms, shipment data, and commercial value.
Regulatory scope
Designed to meet local accounting and tax requirements.
Designed to meet global trade, customs, and banking compliance.
Currency use
Usually issued in the local currency.
Often in foreign currency but may also include local currency details.
Customs use
Not used for export customs clearance.
Required by customs and officials to clear goods across borders.
Trade compliance
Focuses on local invoicing rules.
Addresses international trade rules and documentation needs.
Conclusion
A well-prepared export invoice is a critical piece of compliance in international trade. From enabling customs clearance to supporting GST refunds, validating the legitimacy of the transaction, and ensuring smooth logistics, an export invoice plays a central role in every cross-border shipment. Understanding its format, legal requirements, and the correct process for issuing one helps exporters avoid delays, penalties, and documentation errors.
With the rise of global marketplaces and cross-border digital selling, e-commerce exporters benefit even more from accurate and compliant export invoices. E-commerce export programs like Amazon Global Selling can help with these documents to ensure faster customs processing and hassle-free movement of goods to customers worldwide.
With the rise of global marketplaces and cross-border digital selling, e-commerce exporters benefit even more from accurate and compliant export invoices. E-commerce export programs like Amazon Global Selling can help with these documents to ensure faster customs processing and hassle-free movement of goods to customers worldwide.
Amazon Global Selling: Easy e-commerce exports and hassle-free shipping
If you are a business owner and you want to sell your products to the world, Amazon Global Selling enables you to list and sell ‘Made in India’ products on 18 Amazon global marketplaces. As an e-commerce export program, Amazon Global Selling provides support and guidance at every step of your export journey, connecting you to Amazon’s Service Provider Network for tailored compliance, payments, and logistics support.
Registered sellers can choose to ship their products by themselves through Merchant Fulfilled Network (MFN) or they can opt for Fulfillment by Amazon (FBA) and outsource order fulfillment to Amazon including packing, storage, delivery, and returns. Amazon Global Selling simplifies the process of international shipping to the world, helping businesses navigate customs and reach a vast audience.
Registered sellers can choose to ship their products by themselves through Merchant Fulfilled Network (MFN) or they can opt for Fulfillment by Amazon (FBA) and outsource order fulfillment to Amazon including packing, storage, delivery, and returns. Amazon Global Selling simplifies the process of international shipping to the world, helping businesses navigate customs and reach a vast audience.
Frequently Asked Questions
1. How are exports treated under GST?
In case of zero-rated supply, GST for exports will be levied on the goods either at the input stage or the final product stage.
2. What is the time limit to raise an export invoice?
As per Section 31 of the CGST Act, 2017, the time limit for issuing an export invoice depends on whether the supply is of goods or services. For goods, the invoice must be issued before or at the time the goods are removed for delivery, while for services, the invoice can be issued before or after the service is provided, but within the prescribed time limit.
3. Why is an invoice used in export and import trade?
Invoices act as a proof of transaction and that every document related to the trade agreement is accurate and duly signed by respective parties with reliable terms. An importer can use an invoice and other shipping documents to clear the shipment at customs.
4. Can you export without a commercial invoice?
A commercial invoice is used by customs authorities worldwide for inspection purposes, estimating custom duties and maintaining international trade statistics. Without a commercial invoice generated, you cannot go ahead with exports.
5. Who creates an export invoice?
An exporter issues export invoices to the importer. The invoice acts as a proof of sale. When exporting goods overseas, shippers must create export invoices to avoid problems or delays in the export process.
6. Is an e-invoice compulsory for export?
No, e-invoicing is not mandatory. As per a recent notification issued, all businesses having an aggregated revenue of more than fifty crores are required to implement the e-invoicing system.
Published on July 21, 2022.
Updated on December 18, 2025.
Sources:
1. https://razorpay.com/blog/export-invoice-guide/
2. https://cleartax.in/s/export-invoice
3. https://www.avalara.com/vatlive/en/country-guides/asia/india/indian-einvoices.html
4. https://cleartax.in/s/export-invoice
5. https://www.dripcapital.com/en-in/resources/blog/decoding-different-types-of-export-invoices
6. https://cleartax.in/s/export-invoice
7. https://cleartax.in/s/export-invoice
8. https://razorpay.com/blog/export-invoice-guide/
9. https://inlogica.com/en/articles/what-is-an-export-invoice/#how-to-issue-an-export-invoice
10. https://cleartax.in/s/export-invoice
11. https://incodocs.com/blog/difference-between-accounting-invoice-export-invoice/
Updated on December 18, 2025.
Sources:
1. https://razorpay.com/blog/export-invoice-guide/
2. https://cleartax.in/s/export-invoice
3. https://www.avalara.com/vatlive/en/country-guides/asia/india/indian-einvoices.html
4. https://cleartax.in/s/export-invoice
5. https://www.dripcapital.com/en-in/resources/blog/decoding-different-types-of-export-invoices
6. https://cleartax.in/s/export-invoice
7. https://cleartax.in/s/export-invoice
8. https://razorpay.com/blog/export-invoice-guide/
9. https://inlogica.com/en/articles/what-is-an-export-invoice/#how-to-issue-an-export-invoice
10. https://cleartax.in/s/export-invoice
11. https://incodocs.com/blog/difference-between-accounting-invoice-export-invoice/
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