What makes it an export invoice
The base document is a tax invoice and everything on the GST invoice format page still applies. Exports add these:
A statement on the face of the invoice saying whether the supply is made under a bond or Letter of Undertaking without payment of IGST, or on payment of IGST.
The full delivery address including the country of destination.
The currency you are invoicing and being paid in.
SWIFT or BIC alongside your account details — an IFSC alone is not enough for a wire from abroad.
For goods there is more: shipping bill details, port of loading, and terms of delivery. Those come from your freight documentation rather than from the invoice tool.
LUT or with tax paid
Exports are zero-rated, and there are two routes to that. The one you have chosen determines the endorsement wording, so it has to be on the invoice.
| Under LUT / bond | With IGST paid | |
|---|---|---|
| You charge IGST | No | Yes |
| You recover it | Refund of input tax credit | Refund of the IGST paid |
| Cash flow | Better — nothing is paid out | Worse — paid, then reclaimed |
| Endorsement | “Supply meant for export under bond or Letter of Undertaking without payment of integrated tax” | “Supply meant for export on payment of integrated tax” |
Most regular exporters file a Letter of Undertaking for exactly the cash-flow reason. Which route applies to you, and whether your LUT is current, is a question for your accountant — put the resulting endorsement in the notes field and it prints on the invoice.
Export of services
Services qualify as exports only if a specific set of conditions is met — concerning where the supplier and recipient are located, where the service is used, that the two are not merely establishments of the same person, and that payment is received in convertible foreign exchange.
That last condition has a documentary consequence. Keep the FIRC or the bank advice your bank issues on receipt: it is the evidence that payment came in as foreign exchange, and it is what gets asked for when a refund is examined.
Currency and formatting
Invoice in the currency you will be paid in. The generator supports USD, EUR, GBP, AED, CAD, AUD, SGD and JPY alongside INR, and applies each currency's own conventions — Western digit grouping and the correct symbol rather than Indian lakh-crore grouping, which reads as an error to an overseas accounts team.
The amount in words follows the same logic: a USD invoice reads “One Hundred Twenty Thousand Dollars”, not “One Lakh Twenty Thousand”. Your GST return still reports in rupees at the applicable rate; the document the customer receives should be in theirs.