Free Export Invoice Generator (GST Compliant, LUT Ready)
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
- Published:
- Last modified:
Builds an export invoice with the particulars required by CGST Rule 46 and the LUT or IGST endorsement for exports of goods or services.
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Tax invoice (export of services)
- Supplier name, address and GSTIN
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- Invoice number (up to 16 characters, unique for the financial year)
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- Date of issue
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- Recipient name and address
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- Address of delivery
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- Country of destination
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- Description of services
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- HSN or SAC code
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- Total value (currency and amount)
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- Taxable value
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- Rate of tax (IGST)
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- Amount of tax
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- Place of supply
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- Whether tax is payable on reverse charge
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- Signature of supplier or authorised representative
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SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX
What does the Free Export Invoice Generator (GST Compliant, LUT Ready) calculate?
| Item | Type | What it means | Best for |
|---|---|---|---|
| Supplier details | Input | Your name, address and GSTIN | GST-registered exporters of goods or services |
| Recipient details | Input | Overseas buyer name, address, delivery address and country of destination | Exporters invoicing foreign clients |
| Invoice number and date | Input | A serial number of up to 16 characters, unique for the financial year, and the issue date | Keeping invoices consistent for GST returns |
| Description, code, quantity and value | Input | Description of goods or services, HSN or SAC code, quantity and unit, taxable value | Exporters preparing line items |
| Export route | Input | Supply under LUT without payment of IGST, or on payment of IGST | Choosing the correct endorsement |
| Invoice preview | Output | A printable invoice with all required fields and the correct endorsement | Sending to the client and filing |
How is the Free Export Invoice Generator (GST Compliant, LUT Ready) calculation done?
The generator places the particulars listed in Rule 46 of the CGST Rules on one invoice. For exports it replaces the recipient details in clause (e) with name, address, delivery address and country of destination, and adds the LUT or IGST endorsement. Totals are the sum of line values, plus IGST if paid.
Taxable value = sum of (quantity x unit price) - discount. IGST = taxable value x IGST rate if the IGST route is chosen, else 0 under LUT. Invoice total = taxable value + IGST
For example, a consultant bills USD 2,000 for software services under LUT. The invoice shows IGST rate 0 percent (supply under LUT), tax amount 0, and the endorsement 'SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX'. The total is USD 2,000. The example amounts are illustrative.
How do you use the Free Export Invoice Generator (GST Compliant, LUT Ready)?
- Enter your name, address and GSTIN, and the invoice number and date.
- Enter the overseas recipient's name, address, delivery address and country of destination.
- Add each line with a description, HSN or SAC code, quantity and unit, and value.
- Choose whether the export is under LUT or with payment of IGST, and enter the IGST rate if applicable.
- Check the preview and print or save the invoice as a PDF.
What does your result mean?
A complete invoice contains every particular Rule 46 requires for an export and the matching endorsement. A missing field, such as the HSN or SAC code or the country of destination, can cause queries from the GST department or the bank. The tool flags empty required fields before the invoice is generated.
- Endorsement: The wording differs for the LUT route and the IGST-paid route.
- Serial number: It must be unique for the financial year and not exceed 16 characters.
- Recipient: Name, address, delivery address and country of destination replace the recipient details in clause (e).
- Currency: The invoice is in the currency agreed with the client. Rule 46 does not fix the currency.
What does the Free Export Invoice Generator (GST Compliant, LUT Ready) assume, and what does it not cover?
- Rule applied: Rule 46 of the CGST Rules, 2017 (tax invoice particulars), including the proviso for exports.
- E-invoice: The tool does not generate an IRN or QR code. Taxpayers above the notified turnover under Rule 48(4) must issue invoices through the e-invoice system.
- Tax rate: The IGST rate is entered by the user. The tool does not fix a rate.
- Not covered: Shipping bill details, bill of lading, FIRC or e-BRC and the foreign exchange declaration are separate documents.
What do people get wrong when calculating this?
- Missing the endorsement: The Rule 46 proviso requires the export endorsement on the invoice.
- Leaving out the HSN or SAC code: Clause (g) of Rule 46 asks for the Harmonised System of Nomenclature code for goods or services.
- Using the wrong route: Quoting LUT on the invoice needs a valid LUT filed before the export.
- Reusing a number: The serial number must be unique for the financial year.
Which rules should you know about this?
Rule 46 of the CGST Rules lists the particulars of a tax invoice and, in a proviso, the export endorsement and recipient details. Rule 96A governs export under a bond or Letter of Undertaking, and section 16 of the IGST Act treats exports as zero-rated supplies.
Related guides: export invoice format, what is lut letter of undertaking, lut filing gst portal, gst on export of services.
How did we verify this?
Every rule and fee is linked to its official or first-party source below with the date it was checked. The full method is on the methodology page.
- CBIC: CGST Rules, Rule 46 Tax invoice, Particulars (a) to (s) and the proviso on endorsement and recipient details for exports (checked 9 Oct 2026)
- CBIC: CGST Rules, Rule 96A, Export of goods or services under bond or LUT without payment of IGST; FORM GST RFD-11 prior to export (checked 9 Oct 2026)
- CBIC: IGST Act, section 16, Zero rated supply, export under bond or LUT (checked 9 Oct 2026)
- CBIC: Master Circular 8/8/2017-GST on LUT and bond, Paragraph 2(b): LUT valid for the financial year in which it is tendered (checked 9 Oct 2026)
Frequently asked questions
What fields must an export invoice contain under Rule 46?
Rule 46 requires the supplier's name, address and GSTIN, a unique serial number, the date, a description with HSN or SAC code, quantity and unit, total and taxable value, rate and amount of tax, place of supply, and a signature. For exports the recipient's name, address, delivery address and country of destination apply.
What statement must an export invoice carry for a supply under LUT?
The Rule 46 proviso requires the invoice to carry the endorsement 'SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX', or the payment of integrated tax version, as the case may be, per Rule 46.
Is an LUT needed before issuing the export invoice?
A supply without payment of IGST is made under a bond or Letter of Undertaking. Rule 96A provides that the LUT is furnished in FORM GST RFD-11 prior to export. The LUT is valid for the financial year in which it is tendered, as Circular 8/8/2017-GST states.
Does the export invoice generator create an e-invoice?
No. The generator makes a printable invoice with the Rule 46 particulars. It does not register the invoice on the Invoice Registration Portal or create an Invoice Reference Number or QR code. Taxpayers whose turnover exceeds the limit notified under Rule 48(4) of the CGST Rules must issue e-invoices through the official system.
Is the invoice currency fixed for export invoices?
Rule 46 does not set the invoice currency. The invoice is raised in the currency agreed with the overseas client, and the value is stated in that currency. Check the agreement and your AD bank for how the payment is received, and ask a GST professional how the value is stated in rupees in your returns.