Invoice Format for Exports in GST

In Case of Export of Goods,IGST

(Integrated Goods and Service Tax)

IGST is to be charged at  Effective Nil Rate

This is because Exporter has 2 Options

Option 1

Pay IGST at full Rate applicable on Item and Claim Refund after Receiving Money from Abroad

Option 2

Do not pay IGST and Export Goods Under Bond Undertaking

Summary

Tax Invoice to Be Issued in this case

It has to compulsorily mention Wording

• “ Supply Meant For Export On Payment Of IGST ”

         or

• “ Supply Meant For Export Under Bond Or Letter Of Undertaking Without Payment Of IGST ”

i   Name and address of the buyer
ii. Delivery address
iii. Destination country
iv. Number and date of application for removal of goods for export