For a qualifying export of services, issue an invoice with the required particulars and export endorsement, use an eligible zero-rating route, report the invoice in GST returns, and keep a record trail connecting the service, contract, invoice, payment and filings. An overseas customer alone does not make a transaction an export: first check every statutory condition, including the place of supply and payment requirements.
First confirm that the service qualifies as an export
Before treating a supply as an export, test it against the definition in section 2(6) of the IGST Act. The conditions are cumulative:
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- The supplier is located in India.
- The recipient is located outside India.
- The place of supply is outside India.
- Payment is received in convertible foreign exchange or in Indian rupees wherever the Reserve Bank of India permits it.
- The supplier and recipient are not merely establishments of the same person.
The service category and transaction structure matter because a specific place-of-supply rule can change the outcome. CBIC’s sectoral FAQs discuss, among other things, payment and IT-service conditions, but explanatory FAQs do not replace the current Act and service-specific rules. If recipient location, an intermediary or agency arrangement, related establishments, place of supply, or the payment channel is unclear, get advice before applying export treatment. The IGST Act text is available on CBIC’s site; check the currently amended law for a live transaction.
Prepare the service invoice
Under the particulars listed on CBIC’s Rule 46 invoice page, a tax invoice generally includes:
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- Supplier’s name, address and GSTIN.
- A consecutive serial number unique for the financial year, and the issue date.
- Recipient’s name and address and, where applicable, GSTIN or other prescribed particulars.
- Service Accounting Code (SAC) and a clear description of the service.
- Total and taxable value, applicable tax rate and tax amount.
- Place-of-supply particulars where required, including the destination country for an export.
- Whether tax is payable on a reverse-charge basis, where applicable.
- Supplier’s signature or digital signature, or that of an authorized representative.
For an export, use the endorsement that matches the route selected:
- IGST-paid route: “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST”.
- Without-payment route: “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST”.
Include the recipient, delivery-address and destination-country particulars applicable to the transaction. The Rule 46 page also lists an application-for-removal detail in its export proviso; that wording is framed around goods and may not be meaningful for a service invoice. Do not copy a goods-only field blindly—check the current rule and invoice schema for your case.
Meet the invoice deadline
The general deadline for a taxable service invoice is 30 days from the supply of the service. Insurers, banking companies and financial institutions, including non-banking financial companies, generally have 45 days. Certain notified suppliers dealing with distinct persons and continuous-service contracts have additional timing rules. Apply the relevant exception rather than assuming the general deadline covers every case.
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Choose the zero-rating route
CBIC and the GST Portal describe two broad routes for exports treated as zero-rated supplies. The route affects tax payment and refund handling; eligibility, refund calculations, restrictions and procedures depend on current rules and the exporter’s circumstances.
| Route | How it works | Practical considerations |
|---|---|---|
| Pay IGST | Pay IGST on the export supply and claim a refund of the tax paid, subject to applicable conditions. | Consider the cash-flow effect, refund process and ability to meet the route’s requirements. |
| Export without payment under bond or LUT | Furnish a bond or Letter of Undertaking (LUT) and export without payment of IGST; claim a refund of eligible input tax credit, subject to applicable conditions. | Consider eligibility, refund restrictions, required records and whether the payment conditions can be met. |
The CBIC guidance and GST Portal help explain the broad options. An LUT or bond is a procedural undertaking; having one does not by itself establish that the service meets the statutory export definition.
For the without-payment route, the cited Rule 96A text requires a bond or LUT in FORM GST RFD-11 before export. It also states that if payment for exported services is not received within one year from the invoice date, or within an extension allowed by the Commissioner, the supplier must pay the tax due with applicable interest within the period specified by the rule. The cited CBIC rules PDF is dated 2020; verify later amendments and permitted RBI payment forms before relying on its wording.
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Report export invoices and reconcile later details
The GST Portal’s GSTR-1 User Guide says export invoices can be reported before shipping-bill number and date are available. If those details arrive after filing, the guide explains that they can be added in a later period through the GSTR-1 amendment section. The portal guidance was crawled four months before 7 October 2026, so confirm the current filing interface and instructions when submitting a return.
Keep the return entry and any later amendment linked to the same invoice and supporting records. The option to report before shipping-bill details are available does not remove the need to retain evidence for the transaction or any refund claim.
Keep a complete, linked record trail
The CGST Accounts and Records Rules call for true and correct accounts of exported services and relevant documents. Listed document types include invoices, bills of supply, delivery challans, credit and debit notes, receipt, payment and refund vouchers, and e-way bills where relevant. The rules also address separate accounts by activity, advances and their adjustments, tax payable and paid, and input tax credit claimed. Electronic records are permitted under the stated rules, with authentication by digital signature as specified there.
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A practical file or digital record set for each export can include the following. This is an operational checklist, not a separately prescribed document schedule:
- Signed contract, statement of work, purchase order and amendments.
- Evidence of the service delivered and the period or event it relates to.
- Sequential invoice and any credit or debit note, linked to the agreement.
- Accounting entry and records of advances and payment adjustments.
- Bank, remittance and foreign-exchange or permitted-rupee receipt evidence.
- GSTR-1 export reporting and any later amendments.
- LUT or bond and refund records, if using that route.
- Correspondence or other material explaining the recipient, service, place-of-supply and payment treatment.
How long to retain GST records
Section 36 of the CGST Act text on CBIC’s site states a retention period of 72 months from the due date for furnishing the annual return for the year to which the accounts and records relate. That is not a period counted from the invoice date. If an appeal, revision or other proceeding is pending, the cited text requires retention until one year after final disposal or the ordinary retention period, whichever is later.
The CBIC Act page surfaced for this provision is a legacy-hosted text with 2017 publication context. Check the currently amended provision and any case-specific hold before calculating a destruction date.
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Check whether e-invoicing applies to you
The Invoice Registration Portal’s e-invoice guidance describes fields for invoices issued under the e-invoice process, including a QR code embedding the Invoice Reference Number (IRN). Applicability depends on the current threshold notification, turnover history and exemptions; the cited guidance does not establish one threshold that can safely be applied to every exporter. Check the current notification for your taxpayer and transaction before deciding whether e-invoicing is mandatory.
Electronic recordkeeping is permitted by the Accounts and Records Rules, but accounting software does not determine export eligibility or replace the applicable invoice, filing and retention duties.
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