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GST INVOICE IN CASE OF EXPORT

Import / Export 213 views 3 replies
One of my client needs to sale to us Through online portal..

what will be the format of GST invoice..whether GST will be charged or not..

Or how it will effect in return filing..?
Replies (3)

IF LUT , THEN NO GST CHARGED 

IF THERE IS NO LUT , THEN GST CHARGED ON BILL

Any specific Format or same Format can be used..?
with LUT No need to charge IGST Tax
without LUT needs to charge IGST tax

exports are considered zero rated supplies under sec 16 of IGST Act and you can export With payment of IGST  or Under a bond or letter of undertaking.
A taxpayer who exports the goods or service will have to furnish LUT in GST RFD-11 form on the GST portal.


The tax invoice must be prepared in accordance with Rule 46.


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