Export GST
GST treatment for export invoices
Export GST Treatment
Export Options
Option 1: With IGST
- Charge IGST
- Claim refund after export
Option 2: Under LUT
- No GST charged
- Letter of Undertaking filed
- Claim ITC refund
System Handling
When marking invoice as export:
- Toggle "Export Invoice"
- Select LUT/With IGST
- Enter LUT number if applicable
- System applies zero rate or IGST
Compliance
Track for each export:
- Realization deadline
- FIRC receipt
- Table 6A reporting
- Refund application