Format of Invoice for Export of Services where LUT is filed

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This discussion focuses on the correct invoice format for exporting services from India to the UK, where LUT (Letter of Undertaking) has been filed, meaning no IGST is charged. Key questions addressed include the currency of the invoice (GBP) and whether a Service Accounting Code (SAC) is required. The consensus is that a six-digit SAC code is necessary for export of services invoices.

Suraj Mishra

Suraj Mishra (Querist)
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02 September 2023 Dear Sir, Can you help me by providing the format of Invoice for Export of Services. LUT is filed for FY 2023-24, so we are exporting services without payment of IGST. Currency will be GBP. We have to send the invoice to our foreign client in UK.
Also, please confirm SAC (Service Accounting Code) as applicable in GST, needs to be mentioned in the export of services invoice. Our Turnover is less than 1 Cr till last FY since 2017, if SAC to be mentioned then, whether it will be 4-digit SAC OR due to export, 6-digit SAC code is required. Please help.

Regards,
Suraj