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What is the GST applicable on Export


In Case of Export of Goods,IGST

(Integrated Goods and Service Tax)


What is Rate of IGST on Good


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


What type of Invoice to be Issued in Case of Export Sales


Tax Invoice to Be Issued in this case

It has to compulsorily mention Wording

  • Supply Meant For Export On Payment Of IGST


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


What are compulsory Details to be mentioned in case of Export Invoice


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


Export of goods Image.jpg

Export of Goods 2 Image.jpg



Normal and export bond.jpg

  1. GST - Goods and Services Tax, India
  2. GST Return, Challan and Invoice Format
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
  • Shoeb Ayyub's image
    Dear sir due to mistake in gstr 3b of July itc (igst input) of Rs.163000/- not filled in gstr 3b and tax liability standing so what I do for this mistake because revise option not show in gstr 3b so please suggest me solution
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