E-Invoice on Export Supplies with LUT under GST

Mitali , Last updated: 28 January 2026
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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.

E-Invoice on Export Supplies with LUT under GST

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.