E-invoicing under GST is required only for taxable supplies and this applies irrespective of whether the supply is domestic or exported. Exempt, nil-rated, and non-taxable supplies are excluded.
For zero-rated export supplies, you must generate e-invoices for taxable supplies even if GST is not paid because of an LUT.
LUT Impact on Exports
An LUT is a document filed by an exporter under GST which allows exports to be made without payment of tax.
But:
Filing an LUT does not trigger or waive e-invoicing, it only affects tax liability.
The key factor for e-invoice applicability is whether the supply is taxable, not whether GST is paid or whether LUT is filed.
So:
Taxable export with LUT → E-invoice required, tax amount shown as zero.
Taxable export without LUT → E-invoice required, GST is payable and must be shown accordingly.
Applicability by Supply Type
| Nature of Supplies | LUT Filed | E-Invoice Applicable |
| Taxable supplies outside India | Yes | Yes |
| Exempt supplies outside India | Yes | No |
| Nil-rated supplies outside India | Yes | No |
| Non-taxable supplies outside India | Yes | No |
| Taxable supplies outside India | No | Yes |
| Exempt supplies outside India | No | No |
| Nil-rated supplies outside India | No | No |
| Non-taxable supplies outside India | No | No |
E-Invoicing Rules for Export Supplies
Taxable Exports with LUT
Even though GST isn’t actually paid because of the LUT:
- You must generate an e-invoice for the export as supplies are taxable.
When preparing the invoice:
- Select the actual GST rate applicable to the supplies but you should not select 0% simply because tax isn’t paid.
- In the GST column, GST amount should be shown as zero.
Taxable Exports without LUT
If you have not filed an LUT:
- GST must be paid on the export supplies.
You must generate an e-invoice showing in GST portal:
- The applicable GST rate.
- The actual GST amount charged.
Conclusion
E-invoicing under GST is required for all taxable export supplies, regardless of LUT filing. LUT only impacts tax liability.
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