Export Invoice Format India: Mandatory GST & Customs Fields (2026)

An export invoice is not just a bill. It is the document that clears your goods through customs, gets you paid by your overseas buyer, satisfies your bank for foreign remittance, and keeps you compliant with GST, FEMA, and the DGFT at the same time.

Get one field wrong – a mismatched GSTIN, a missing LUT declaration, an incorrect HSN code – and your shipment can be held at customs, your bank can refuse the remittance, or your GST refund claim can be rejected.

This guide covers every mandatory field in an Indian export invoice in 2026, explains what goes where and why, and shows you a sample format you can reference before generating your own.

Key Details	Information
Governing Rule	Rule 46 of CGST Rules, 2017
Mandatory HSN	8-Digit ITC-HS Code
Currency	Foreign Currency + INR Equivalent
Core Declarations	LUT Statement or IGST Payment Statement
Key Identifiers	GSTIN, IEC Code, and AD Code
Incoterms	Mandatory (FOB, CIF, etc.)

What is an Export Invoice?

An export invoice (also called a commercial invoice for export) is the primary document issued by an Indian exporter to a foreign buyer. It records what is being sold, at what value, under what terms – and serves as the legal basis for:

• Customs clearance – Customs authorities use it to assess the value, classify goods, and verify compliance
• Bank remittance – Your bank needs the invoice to process inward foreign exchange under FEMA rules
• GST compliance – It is your GST tax invoice for the export transaction, reported in GSTR-1 Table 6A
• IGST refund or LUT verification – The invoice carries the declaration that determines whether you are exporting under LUT (zero IGST) or with IGST payment

Unlike a domestic GST invoice, an export invoice has several additional fields required specifically for international trade and India’s regulatory framework. Missing any of them can create serious problems downstream.

Mandatory Fields in an Indian Export Invoice (2026)

The mandatory fields come from two sources: Rule 46 of the CGST Rules, 2017 (GST requirements) and Customs / FEMA requirements for international shipments. Here is the complete list:

Section A – Exporter (Seller) Details

Field	What to Include	Why It Matters
Business Name	Your legal registered business name	Must match your GSTIN registration exactly
Address	Full registered address with PIN code	Required for GST and customs records
GSTIN	Your 15-digit GST number	Mandatory under Rule 46, CGST Rules
IEC Code	Your 10-digit Import Export Code from DGFT	Required for customs clearance and shipping bill
PAN	PAN of the firm or individual	Required for bank remittance processing
Contact Details	Phone and email	For buyer and bank correspondence

Section B – Buyer (Consignee) Details

Field	What to Include	Why It Matters
Buyer Name	Full legal name of the foreign buyer or company	Must match your export contract / purchase order
Buyer Address	Complete foreign address including country	Required to establish Place of Supply = Outside India
Buyer Tax ID / EORI	VAT number, EORI (EU), EIN (USA), or equivalent	Required by many importing countries for customs
Country of Destination	Destination country name	Required on shipping bill and customs documents

Section C – Invoice Reference Details

Field	What to Include	Why It Matters
Invoice Number	Unique sequential number (e.g., EXP/2026-27/001)	Must be sequential; reported in GSTR-1
Invoice Date	Date of invoice in DD/MM/YYYY format	Determines the GST period and export timeline
Buyer’s PO Number	Purchase Order reference from buyer (if any)	For tracking and dispute resolution

Section D – Goods / Services Details

Field	What to Include	Why It Matters
Description of Goods	Clear, specific product name – no vague terms like “goods”	Used by customs to classify and clear the shipment
HSN Code (8-digit)	8-digit ITC-HS code for goods; SAC code for services	Mandatory for GSTR-1 HSN summary; used in shipping bill
Quantity and Unit	Number of units with unit of measurement (pcs, kg, MT, etc.)	Required for customs and packing list reconciliation
Unit Price	Price per unit in the invoicing currency	Basis for customs valuation
Total Value	Total in foreign currency (e.g., USD 5,000)	The amount your buyer pays

Section E – Financial and Compliance Details

Field	What to Include	Why It Matters
Invoice Currency	The foreign currency (USD, EUR, GBP, etc.)	FEMA requires proceeds in convertible foreign exchange
Exchange Rate	RBI / CBIC notified rate on invoice date	Used to compute INR equivalent for GSTR-1 reporting
INR Equivalent	Total value converted to INR at the exchange rate	This is what you report in GSTR-1 Table 6A
Incoterms	FOB, CIF, DAP, EXW, etc.	Defines who bears freight and insurance costs
Payment Terms	Advance / LC / Net 30 / TT after shipment	Required by your bank for remittance processing

💡 Expert Tip (Avadhut Taru): Don’t rely on “Live” rates from Google or your bank for your export invoice. For GST and Customs to match up, you must use the official rate released by the CBIC (Central Board of Indirect Taxes and Customs) for that specific date. Using a different rate might seem small, but it can trigger annoying “mismatch” queries in your GSTR-1 filings.

Section F – India-Specific GST and Export Declarations

These are the fields that separate an Indian export invoice from a generic commercial invoice. They are non-negotiable:

Field	What to Include
Export Type Declaration	One of two statements must appear on every export invoice (see below)
LUT / ARN Number	Your LUT Application Reference Number and validity period (if exporting under LUT)
Place of Supply	“Place of Supply: Outside India – [Country Name]”
IGST Amount	₹0 (if under LUT) or the applicable IGST amount (if paying IGST)
Shipping Bill Number	Can be added after customs filing; needed for IGST refund tracking
Port of Loading	The Indian port or airport from which goods are being shipped
Signature	Physical or digital signature of the authorised signatory

💡 Expert Tip (Avadhut Taru): Adding bank details on your invoice is not enough. Make sure your AD Code (Authorised Dealer Code) is registered at the same port of loading mentioned on your invoice (e.g., Nhava Sheva or Delhi ICD). If the AD Code is not linked to that port, your shipping bill may not be generated, causing delays in customs clearance.

The Two Export Type Declarations – Choose One

Every Indian export invoice must carry one of these two statements clearly printed on the document:

If you have filed LUT (most common for regular exporters):

Supply meant for export under LUT without payment of IGST

If you are paying IGST and will claim a refund:

Supply meant for export on payment of IGST under Rule 96 of the CGST Rules

Missing this declaration is one of the most common reasons for IGST refund rejections and GST audit queries.

Sample Export Invoice Format – India (2026)

Below is a sample export invoice layout showing all mandatory fields in the correct positions. This is the standard structure followed by Indian exporters for both goods and services.

Sample Indian export invoice showing all mandatory fields. Note the GST declaration box (highlighted in yellow), 8-digit HSN codes, LUT ARN, exchange rate, and INR equivalent – all fields commonly missed on generic invoice templates.

5 Common Export Invoice Mistakes Indian Exporters Make

These are the errors that cause customs delays, bank refusals, and IGST refund rejections:

1. Missing the GST export declaration – The LUT declaration line (“Supply meant for export under LUT without payment of IGST”) must appear on every invoice. Without it, your invoice may be treated as a domestic sale by GSTR-1 reconciliation systems.
2. Using a 4- or 6-digit HSN code – India requires 8-digit ITC-HS codes on export invoices and shipping bills. A 4 or 6-digit code is not accepted at customs or in GSTR-1 HSN summary for most exporters.
3. No INR equivalent or exchange rate – You invoice in USD, EUR, or GBP – but you must report in INR in GSTR-1 Table 6A. The exchange rate (RBI/CBIC rate on invoice date) and INR equivalent must appear on the invoice itself.
4. GSTIN not matching registration – Your business name and GSTIN on the invoice must match your GST registration exactly. A mismatch triggers GSTR-1 reconciliation errors and can block Input Tax Credit claims for domestic input purchases.
5. Missing buyer’s full foreign address – Without a complete foreign address on the invoice, the Place of Supply cannot be established as “Outside India.” This is one of the five conditions that must be met for a supply to qualify as a zero-rated export of services.

Generate a Compliant Export Invoice Instantly – Free

Creating an export invoice manually from scratch is time-consuming – and it’s easy to miss one of the India-specific fields that generic templates don’t include.

Our free Export Invoice Generator is built specifically for Indian exporters and includes every mandatory field covered in this guide – GSTIN, IEC, 8-digit HSN codes, LUT declaration, exchange rate, INR equivalent, bank details, and a compliant PDF output. No registration, no subscription, no software to install.

Everything runs in your browser. Your data never leaves your device.

→ Create Your Export Invoice Free

No login needed  ·  India-specific fields built in  ·  Download as PDF

Related Guides for Indian Exporters

• What is IEC Code – How to Apply for Import Export Code in India (2026) – Your IEC number is a mandatory field on every export invoice. If you don’t have one yet, start here.
• What is LUT in GST – How to File Form RFD-11 Before March 31 – The LUT ARN that appears on your export invoice under the GST declaration needs to be filed annually. Here’s how.