GST-Tax Invoice For Export Of Goods And/Or Services under GST

In case of export of goods and/or services there are two options for the exporter. Export with the payment of IGST and take its refund or export without the payment of IGST with bond and surety and take the refund of input tax credit. The invoice for export shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST”, as the case may be, and shall, in lieu of the details specified in clause (e) of para IX, contain the following details:

i.          name and address of the recipient;

ii.         address of delivery;

iii.        name of the country of destination; and