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GST INVOICE IN CASE OF EXPORT

JITENDRA SINGHVI (SELF EMPLYOED) (211 Points)

28 July 2018

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..?

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3 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 28 July 2018

IF LUT , THEN NO GST CHARGED

IF THERE IS NO LUT , THEN GST CHARGED ON BILL

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JITENDRA SINGHVI (SELF EMPLYOED) (211 Points)
Replied 28 July 2018

Any specific Format or same Format can be used..?

Vinod Babu (24191 Points)
Replied 28 July 2018

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.