What this template includes
- Exporter
- Name, address, IEC, GSTIN, state and logo.
- Invoice details
- Export invoice number and date, buyer’s order number and date, other references.
- Consignee and buyer
- Consignee name and address, buyer if different, and notify party.
- Shipment
- Pre-carriage, place of receipt, vessel or flight, port of loading, port of discharge, final destination, country of origin and country of final destination.
- Terms
- Terms of delivery (Incoterm) and terms of payment.
- Goods
- Marks and numbers, number and kind of packages, description, HS code, quantity, rate and amount.
- Values
- Currency, FOB value, freight and insurance where applicable, total, and amount in words.
- GST status
- Supply under LUT without payment of IGST, or with payment of IGST, and the LUT reference where used.
- Declaration
- Declaration that the invoice shows the actual price and particulars are true, with signature.
Example use case (illustrative)
A Tiruppur garment exporter ships 3,000 cotton T-shirts to a buyer in Hamburg on CIF terms, priced in euros. The invoice shows the IEC and GSTIN, the buyer’s order number, port of loading as Tuticorin and port of discharge as Hamburg, and splits the CIF value into FOB, freight and insurance.
The exporter has a valid LUT for the year, so the invoice carries a note that the supply is meant for export under LUT without payment of IGST, along with the LUT reference.
How to fill in the Export commercial invoice
- Enter exporter details. Add your name, address, IEC and GSTIN, and your logo.
- Add consignee, buyer and notify party. Fill in who receives the goods, who is paying (if different) and who should be notified on arrival.
- Fill shipment details. Enter ports of loading and discharge, final destination, vessel or flight and country of origin.
- Choose terms and currency. Set the Incoterm, payment terms and the invoice currency.
- List the goods. Add marks and numbers, packages, description, HS code, quantity, rate and amount for each line.
- Set GST status and sign. Mark the supply as under LUT or with IGST payment, check the declaration, then download the PDF.
IEC, GSTIN and the export invoice
An Importer-Exporter Code (IEC), issued by the DGFT, is generally needed to export goods from India, and customs uses it to identify you on the shipping bill. Your GSTIN on the same invoice links the export to your GST returns, which matters when you claim refunds.
Exporting under LUT or with IGST payment
Exports are treated as zero-rated supplies under GST. In general an exporter can either export under a Letter of Undertaking (LUT) without paying IGST and claim a refund of unused input tax credit, or pay IGST on the export and claim a refund of that IGST. The invoice should make clear which route applies: exports under LUT commonly carry an endorsement along the lines of “Supply meant for export under LUT without payment of IGST”, with the LUT reference (ARN). Eligibility, conditions and the exact endorsement wording should be confirmed with your tax adviser or on the GST portal.
FOB, CIF and the shipping bill
FOB value covers the goods delivered on board at the port of loading; CIF adds freight and insurance to the destination port. If you sell on CIF or CFR terms, showing the FOB value, freight and insurance separately helps, because the export value declared on the shipping bill is generally on an FOB basis.
Your customs broker (CHA) files the shipping bill using this invoice and the packing list, so the descriptions, HS codes, quantities and values must match across all three. Check the destination country’s customs requirements too, since the buyer will clear the goods there using the same invoice.