For an Indian SaaS or IT-services export, keep a transaction file with evidence supporting export treatment, the correctly endorsed export tax invoice, the applicable LUT or bond record if exporting without payment of IGST, return records and—if claiming a services-export refund—invoice-linked proof that payment was received. A foreign customer address alone does not establish that a supply qualifies as an export of services. Confirm the current rules and your GST registration’s filing requirements before relying on a particular tax or refund route.
First confirm that the service qualifies as an export
Do not treat a customer’s overseas location as proof that the transaction meets every legal condition for export of services. Check the current law against the actual contract, recipient, supply and establishment facts, including the way the SaaS or IT service is delivered. The IGST Act identifies qualifying exports of services as zero-rated supplies, but whether a particular transaction qualifies depends on its facts and the applicable law. See the IGST Act and verify the current consolidated provisions and amendments.
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Build a transaction-level document file
Keep records together by customer, contract and invoice so the export position can be followed from the agreed service to its billing, receipt and GST reporting. A practical file should include:
- The agreement, order or other record of the customer’s purchase, including the service scope and service period.
- Customer and recipient details relevant to assessing the transaction.
- The export tax invoice and any applicable LUT or bond evidence.
- Payment and remittance references that can be matched to invoices.
- GST return acknowledgements, invoice-level reconciliations and any refund claim records.
This is a practical recordkeeping structure, not a claim that these items form an exhaustive statutory list for every taxpayer.
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Issue an export invoice with the right endorsement and particulars
CBIC’s invoice rules prescribe one of these endorsements, as applicable:
- “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST”
- “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST”
The rules also call for export-specific particulars, including the recipient’s name and address, delivery address, destination country, and the export-removal application number and date in place of the referenced ordinary recipient particulars. Include the other applicable tax-invoice fields as well, such as supplier identity and GSTIN, serial number, issue date, service accounting code, and description and value as relevant. Check the current CBIC GST invoice rules when configuring invoice templates.
Choose and document the applicable IGST and refund route
GST portal guidance describes two routes for exports, subject to applicable law, eligibility and procedure. They differ in whether IGST is paid at export and what refund is sought:
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| Route | What is documented | Refund sought | Practical distinction |
|---|---|---|---|
| Export without payment of IGST under LUT or bond | The applicable LUT or bond record, export invoices and return records | Refund of eligible unutilized input tax credit (ITC) | IGST is not paid on the export under this route; refund eligibility and filing requirements still apply. |
| Export on payment of IGST | Export invoices showing the applicable payment route, plus return and refund records | Refund of IGST paid | IGST is paid first; whether this route is available and how it operates depends on current rules and the taxpayer’s circumstances. |
For exports without payment of IGST, retain evidence of the applicable LUT or bond. Do not assume either route is available or preferable in every case; confirm the current rules and portal procedure for the GST registration and transaction. The GST portal’s GSTR-1 guidance describes the options, and CBIC’s sectoral FAQs provide additional orientation.
Report and reconcile invoices in GSTR-1 and returns
Report export invoice details in GSTR-1 and retain the return acknowledgement and invoice-level reconciliation with the records for that tax period. GST portal guidance says invoice details can be reported even if shipping-bill number and date are not yet available, with those details added by amendment when received. That guidance is useful for goods exports; it does not make a shipping bill a routine requirement for a SaaS or IT-services export file. Use the current GSTR-1 instructions for the live reporting process.
For a services-export refund, match receipt evidence to invoices
For a refund claim on account of export of services, the refund rules call for invoice numbers and dates and relevant Bank Realisation Certificates (BRCs) or Foreign Inward Remittance Certificates (FIRCs). CBIC’s 2022 refund-review instruction also directs officers to verify BRC/FIRC or other relevant evidence that export remittances were received. Keep the evidence reference linked to the invoice and claim period, and confirm the evidentiary requirements and upload process in force when filing.
Consult the CBIC refund rules and CBIC Instruction No. 03/2022-GST for the applicable refund review framework.
Do not copy goods-export documents into a services checklist
Shipping bills and Export General Manifests (EGMs) belong to goods-export workflows, not the core evidence set for an exported SaaS or IT service. For IGST-paid goods exports, ICEGATE’s April 2026 FAQ describes the shipping bill as the refund application and identifies the Shipping Bill and EGM as filing checks. The refund rules also refer to shipping-bill or bill-of-export and export-invoice details for goods claims. Keep these customs records with goods transactions rather than treating them as standard documents for a services refund. See the ICEGATE IGST refund FAQ and the CBIC refund rules.
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Check whether e-invoicing applies to your GST registration
Export transactions appear in GST e-invoicing guidance, which also describes classes of exemptions. Do not assume that every exporter must—or need not—generate an e-invoice. Check the current mandate thresholds and exemptions against the taxpayer’s facts and the live GST e-invoice portal guidance.
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