Export of services invoice under a Letter of Undertaking

What must my invoice say when I bill a foreign client under an LUT?

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Rule 46 of the CGST Rules, 2017 lists the particulars of a tax invoice: your name, address and GSTIN, a consecutive serial number of up to sixteen characters that is unique for the financial year, the date of issue, the HSN code, a description, the total value, the taxable value after discount or abatement, the rate and amount of tax, whether tax is payable on reverse charge, and your signature or your authorised representative's. The invoice below carries each of these.

For an export, the proviso to rule 46 adds an endorsement. An invoice for export under a Letter of Undertaking carries the words "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX". In place of the details of an unregistered recipient, it gives the recipient's name and address, the address of delivery and the name of the country of destination. The invoice prints the endorsement and these details, and a line for the ARN and date of your Letter of Undertaking. The rule does not name that line.

Rule 96A(1) says a registered person who supplies services for export without payment of integrated tax furnishes, before the export, a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner. That form is yours to file. This document is the invoice only.

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What you get

Export of services invoice under LUT, as a Word file to edit and a PDF to print

Example with made-up names

Tax invoice

SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX

Supplier: Kestrel Design Studio, 14 Tulsi Road, Indore, Madhya Pradesh 452001.

GSTIN of the supplier: 23ABCDE1234F1Z5

Invoice number: EXP/2026-27/014

Date of issue: 20 October 2026

Letter of Undertaking (FORM GST RFD-11): ARN AD230426000123X, dated 10 April 2026

Recipient: Northbridge Interactive Ltd, 45 Canal Street, Manchester M1 3HE.

Address of delivery: 45 Canal Street, Manchester M1 3HE.

Country of destination: United Kingdom

No.	Description of the service	HSN code	Amount (GBP)
1	Brand identity design	998391	1800
2	Website design	998391	1200

Total value: GBP 3000

Taxable value after discount or abatement: GBP 3000

Rate of tax: 18%

Integrated tax: supply under Letter of Undertaking without payment of integrated tax (rule 96A)

Tax payable on reverse charge: No

For Kestrel Design Studio

Meera Joshi

Supplier or authorised representative

Fill in your own

You, the supplier

Your name, or your business name *

Your address *

Your GSTIN *

The invoice and the Letter of Undertaking

Invoice number *A consecutive serial number of up to sixteen characters, using letters, numerals, hyphen or slash, unique for the financial year.

Date of issue *

Letter of Undertaking reference (ARN) *The ARN of your FORM GST RFD-11 Letter of Undertaking.

Date of the Letter of Undertaking *Rule 96A requires the Letter of Undertaking to be furnished before the export.

The recipient abroad

Recipient's name *

Recipient's address *

Address of delivery *

Name of the country of destination *

The services and the amount

Currency of the invoice *For example USD, EUR or GBP.

Services supplied *

Service 1

Description of the service *

HSN code for the service *Rule 46 asks for the HSN code for goods or services. Enter the code you use for this service.

Amount *

Total value of the services *Add up the amounts above.

Taxable value after discount or abatement *The same as the total value if there is no discount or abatement.

Rate of tax *The rate that applies to the service, as clause (l) of rule 46 asks.

Is tax payable on reverse charge? *

Who signs

Name of the person who signs *You, or your authorised representative.

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BuildWright does documentation, filing and compliance facilitation. This tool works from the rules cited on this page and does not give legal advice. We prepare the documents from your answers; you check, sign and send or file them.

If this is where you are

You export goods or services and need a Letter of Undertaking in place before the next export, so you do not pay IGST up front.

LUT filing for exporters under GST

The Letter of Undertaking in CBIC's prescribed text, filled with your details, with the witness sheet, declaration, authority and a filing checklist.

Letter of Undertaking (annexure to FORM GST RFD-11)
Witness details for FORM GST RFD-11
Self-declaration for a Letter of Undertaking
Board resolution or letter of authority, where someone other than the proprietor or a partner signs
Filing checklist for FORM GST RFD-11

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Common questions

Do I need the Letter of Undertaking before I issue the invoice?

Rule 96A(1) requires the bond or Letter of Undertaking in FORM GST RFD-11 to be furnished prior to export. The form here checks that the date of your Letter of Undertaking is not later than the date of the invoice.

What happens if my foreign client does not pay?

Rule 96A(1)(b) binds you to pay the tax due along with interest under section 50(1) of the CGST Act within fifteen days after the expiry of one year, or the period allowed under the Foreign Exchange Management Act, 1999 including any extension permitted by the Reserve Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as the Commissioner allows, if the payment is not received in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India.

Can I write that the supply is exempt from IGST?

The rule speaks of a supply made without payment of integrated tax under a Letter of Undertaking. The invoice uses that wording and does not use the word exempt.

Does the invoice need a signature?

Rule 46 asks for the signature or digital signature of the supplier or the authorised representative. A further proviso says no signature is needed on an electronic invoice issued under the Information Technology Act, 2000.

Source: Central Goods and Services Tax Rules, 2017, rule 46 and its proviso on the export endorsement and the details in place of clause (e). Read 24 October 2026. CBIC Tax Information Portal, active rule 46 (cgst_rules/active/chapter6/rule46_v1.00.html), CBIC consolidated text with footnotes (the gazette itself was not read). The export proviso wording was substituted by Notification 17/2017-CT (27 Jul 2017) and the lead-in changed w.e.f. 1 Nov 2024 by Notification 20/2024-CT. Any 2025 or 2026 amendment notification was not searched separately.
Source: Central Goods and Services Tax Rules, 2017, rule 96A(1) and (3): bond or Letter of Undertaking in FORM GST RFD-11 before export, and the period for services. Read 24 October 2026. CBIC Tax Information Portal, active rule 96A (cgst_rules/active/chapter10/rule96a_v1.00.html), CBIC consolidated text with footnotes (the gazette itself was not read). Clause (b) was substituted by Notification 12/2024-CT (10 Jul 2024). Any 2025 or 2026 amendment notification was not searched separately, and the Board notification on LUT conditions under rule 96A(5) was not read.

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