E invoicing on Export

As per clause 7 and 8 of schedule 3 of  GST Act both the transactions shall be treated as neither as a supply of goods nor a supply of services, if the BOE has not being generated. Hence no e-Invoice or e-waybill is required.

In the second scenario if BOE has been generated, then e-Invoice has to be issued under GST also e-waybill is not required if goods not removed from Customs Ware house.