For exports from India, the documents you need depend on whether you are shipping goods or supplying services, whether you pay IGST or export under a bond or Letter of Undertaking (LUT), and whether you are claiming a refund. For goods, start with a correctly endorsed GST invoice and connect it to the shipping bill, movement documents where applicable, and your GST records. Services follow a separate path.
Quick checklist: export goods from India
- GST export invoice: Include the required invoice particulars and the export-specific details and endorsement described below.
- GST route: Record whether the supply is made on payment of IGST or under bond/LUT without payment of IGST.
- Customs and shipment evidence: Retain the shipping bill and reconcile it with the invoice and shipment details.
- Movement paperwork: Carry the invoice or applicable substitute and an e-way bill copy or number when the rules require one.
- Refund evidence, if claiming: Keep the applicable export-manifest or export-report evidence and reconcile the claim with the chosen route and relevant returns.
- GST books and records: Maintain a connected record trail for the exported goods and supporting documents.
This is a planning checklist, not a universal document bundle: requirements depend on the transaction and current rules. CBIC’s materials describe two broad GST export routes, but do not establish which route is available or preferable for every exporter. CBIC sectoral FAQ
As an Amazon Associate I earn from qualifying purchases.
GST export invoice: what to include
For goods, prepare the GST invoice with the ordinary particulars, including the supplier’s identity and GSTIN, invoice number and date, HSN code, description, quantity, and value. The export invoice also needs the recipient’s name and address, delivery address, destination country, and the number and date of the application for removal of goods for export.
Use the endorsement that matches the route you actually follow. CBIC’s invoice rules specify these alternatives:
#1 Best Overall
- 100 manila letter-size file folders; ideal for 8-1/2 x 11-inch documents
- 1/3 cut reinforced tabs in assorted positions (left, middle, right) for easy labeling and readability
- 11-point stock expands up to 3/4 inch while remaining sturdy
- Made of 10% recycled content; 10% post-consumer material
- Product Dimensions: 11.6 x 9.5 inches (LxH, overall), 3.8 x 0.5 inches (LxH, tab)
- “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST”
- “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST”
Reconcile the invoice particulars with the shipment records so identifiers and shipment details line up. See CBIC’s CGST Rules, including invoice requirements.
Choose the GST route before assembling the refund file
CBIC describes two broad approaches for exports: pay IGST and potentially claim a refund, or export under bond/LUT without payment of IGST. The route affects the invoice endorsement and the related refund trail.
Rank #2
- PACK OF 100 MANILA FOLDERS: A great value pack of file folders to build or refresh your files and keep documents organized all year long; use with Pendaflex hanging file folders for a coordinated organization system
- PERFECT FOR EVERYDAY FILING: Classic manila folders offer a dependable solution for organizing home, school, or office paperwork of all kinds
- DURABLE, PREMIUM PAPER STOCK: Sturdy paper construction withstands active use, making these folders ideal for busy workspaces, classrooms, and home organization
- EASY-TO-READ TABS: 1/3-cut tabs in 3 positions (left, center, right) give you clear labeling space and a staggered layout so you can scan your file drawer at a glance
- LETTER-SIZE COMPATIBILITY: Designed for 8.5 x 11 inch documents and fits neatly into hanging file folders, file drawers, desktop sorters, or file boxes; bottom of folders are scored to expand for thick paperwork
| Route | At export | Refund context |
|---|---|---|
| Payment of IGST | IGST is paid on the export supply. | A refund may be claimed, subject to the applicable conditions and process. |
| Bond/LUT without payment of IGST | Export is made without payment of IGST under bond or LUT. | CBIC describes refund of accumulated input tax credit in this context, subject to applicable eligibility and claim requirements. |
Do not infer eligibility or current portal steps from this high-level comparison. Verify the rules, notifications, filing requirements, and your transaction facts before selecting a route. CBIC sectoral FAQ
Recommended Free Tools
Shipping bill, export evidence, and refunds for goods
The shipping bill is filed with Customs for export of goods. CBIC’s FAQ explains its role in the IGST refund process: subject to export-manifest and return conditions, the shipping bill is treated as the refund application. Separately, the refund rules say an export-of-goods refund application is filed only after the export manifest or export report has been delivered.
Rank #3
- All-In-One Monthly Organizer: Keep all your important documents in one place with Sooez Accordion File Organizer. 13 pockets design works great for Monthly organizing and protecting all your important paperwork, bills, taxes, receipts, invoices and more. Perfect for letter size.
- Expandable Capacity: The accordion file folder can be stretched up to 12 inches. 13 pockets allow you to store more than 2000 sheets. No matter how many documents you need to store, this folder can accommodate your needs as it can be easily expanded according to your requirements.
- Efficient Organization & Easy Lookup: To enhance your file organization, we provide blank labels along with this folder. You can personalize them to suit your requirements, such as labeling sections by month for effortless file retrieval.
- Stable & Portable: Stand on its own on the desk and not easy to tip over. Designed with portability in mind, allowing you to effortlessly move it between your desk, cabinet, and any other preferred locations.
- Maximum Protection and Durability: Well made, made from durable wipe-clean polypropylene. Waterproof & sturdy. Tear-resistant plastic provides durable structure. Acid-free, PVC-free, and archival quality for safe storage. Adjustable snap closure helps keep contents secure. Use 2 additional front pockets for business cards, project title cards or notes.
Keep the shipping bill and reconcile its identifiers and shipment details with the invoice and GST records. If you claim a refund, retain the relevant manifest or report evidence and align the claim with your chosen route and returns. The full process and eligibility depend on current requirements and the particular case.
Sources: CBIC sectoral FAQ and CBIC refund rules.
Movement documents and e-way bills
Under CBIC’s e-way bill rules, the person in charge of a conveyance is generally to carry the invoice, bill of supply, or delivery challan as applicable, along with a copy or number of the e-way bill. Whether an e-way bill is required for a particular movement depends on the applicable rules, notifications, and shipment facts; it should not be treated as mandatory for every export.
Rank #4
- Package Includes:50 packs royal blue file folders with 2 pockets and business card slot,100 plus Sheet Capacity,enough use for you,perfect for school,paperwork,office,business.
- Special Material:The presentation folders are made of navy textured paper stock,special paper material for professional-quality presentation,in addition,school-grade folder offers style and storage,which features that each plastic pocket folder is flexible,durable,easy to clean,and water-resistant.
- Professional Design:Two pockets provide storage space for paper,brochures,and more,Each folders for documents measures 9" x 11.5",with two 5" pockets,holds (over 100) sheets of paper,and has a universal business card holder on the right pocket.
- Highlight:Deep pockets (5 inch) capable of holding 50 letter size sheets each,Four-corner business card holder eliminates pop out,Quality paper material and inks for increased durability and vibrant color consistency.
- Easy to Use:Teachers,students, and children alike can organize and protect classroom assignments or curriculum-themed materials well with our file folders.Address your business needs,including brochures,training materials,or flyers for meeting minutes.Paper folders are great for organizing and keeping your work environment tidy.
Check the requirement for the specific movement and retain the applicable movement documents with the shipment file. CBIC e-way bill rules
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
GST records to retain
Registered persons must maintain true and correct accounts of exported goods or services with relevant documents. CBIC’s listed records include invoices, bills of supply, delivery challans, credit and debit notes, receipt and payment vouchers, refund vouchers, and e-way bills.
Best Value
- Size: 13 x 10 x 0.7 inches. Fits A4 and letter-size paper, standard documents and filing needs.
- User-Friendly Features: Included sticker labels allow you to easily distinguish between different categories of files, maintaining neatness and enhancing productivity!
- Sleek and Portable: Designed to slip seamlessly into backpacks, laptop bags, or file cabinets, our lightweight folder keeps your documents tidy and accessible wherever you go.
- Built to Last: Crafted from polypropylene, our folders resist tears and deformation while remaining flexible. The secure snap closure offers easy access while keeping your papers securely in place.
- Versatile Utility: This folder isn't limited to organizing course papers for college students; it's perfect for storing business tax documents, recipes, important receipts, and more!
Organize records so the GST invoice, customs and shipment evidence, movement paperwork, and any refund documentation can be connected to the same transaction. Keep backups and be prepared to produce the records as required. CBIC’s CGST Rules
Services exported from India need a separate checklist
Do not apply the goods checklist unchanged to a service. Whether a supply qualifies as an export of services depends on statutory conditions and the transaction; having a customer outside India alone is not conclusive. CBIC’s FAQ says an exporter must submit an LUT or bond when exporting services without payment of integrated tax.
Retain the service invoice and GST records, and confirm the applicable qualification, evidence, and route for the specific service. CBIC sectoral FAQ and CBIC’s CGST Rules
Free tools Windows power users keep installed
One-click scans. No signup required.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
