GST export invoice with the rule 46 particulars

What must a GST invoice for an export contain?

An export tax invoice with every rule 46 particular and the endorsement in its exact words, and a checklist for you.

Tax invoice
Export invoice checklist

Rule 46 of the CGST Rules lists what a tax invoice must carry, from the invoice number and HSN code to the place of supply and the tax rate. An export under a Letter of Undertaking also carries the endorsement that the supply is meant for export without payment of integrated tax, in the words the rule gives. The pack prints both.

The place of supply for an export is outside India, and an export is an inter-State supply under section 7(5)(a) of the IGST Act. For services, section 2(6) needs all five of its conditions to be met, including that you are paid in foreign currency or in rupees where RBI permits. Since 1 October 2023 the open route for a zero-rated supply is the bond or the LUT. Paying IGST and claiming it back is for classes of exporters the Government notifies under section 16(3) and (4).

The checklist sheet shows each rule 46 particular against your invoice, the rule 96A time limit that applies to it, and what to tell your bank when the payment arrives. A person who must e-invoice needs an invoice with a QR code and IRN, which the pack does not generate, so it declines and we prepare that with you.

Fill in your own

You, the supplier

Your name, or your business name *

Your address *

Your GSTIN *

Does e-invoicing apply to you? *

If you issue e-invoices, the invoice needs a QR code and IRN from the invoice registration portal, which this pack does not produce.

The invoice

Invoice number *Up to sixteen characters: letters, numerals, hyphen or slash. Next in your series for this financial year.

Date of issue *

The invoice is for *

IGST on this export *

Your client abroad

Recipient's name *

Recipient's address *

Address of delivery *For services, where the client receives them. Often the same as the address above.

Country of destination *

What you supplied

Invoice currency *Three letters, such as USD, EUR, GBP or INR.

Lines *

Line 1

Description *

HSN code *

Quantity (goods only)

Unit (goods only)

Amount in the invoice currency *

IGST rate that applies, in percent *

Exchange rate: rupees for one unit of the currencyNeeded when you pay IGST. For goods, the rate CBIC notifies for customs on the date of supply; for services, the rate under your accounting practice (rule 34).

Is tax payable on reverse charge? *

Who signs

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

We keep your answers and number so we can help if you ask. Ask us at any time and we delete them.

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.

Common questions

What words does the export endorsement use?

Rule 46 gives them: "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". The invoice prints them exactly.

Can I pay IGST on an export and claim a refund?

Only if you fall in a class the Government has notified under section 16 of the IGST Act. Check that before you use this route. No refund is allowed on goods that carry export duty.

Does an export of services need an Export Declaration Form?

FEMA export regulations 2026, regulation 3(2), require an EDF for exports of services. The EDF checker on this site says whether it applies to you and by when.

What if my turnover requires e-invoicing?

Then the invoice has to be reported on the invoice registration portal with its QR code and IRN under rule 46(r). The pack does not generate those and declines to build the invoice.

Not sure it applies to you?Check with the free EDF Checker for Service Exporters first. Nothing you enter is stored.

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Want this handled for you? Tell us where you stand and we prepare the documents and take the next step for you.