Invoice
Export Invoice: Every Mandatory Field and Term, Rule by Rule
The complete Rule 46 field list for an export tax invoice, the two exact endorsement wordings for LUT versus IGST, exchange-rate treatment, and which fields buyers want but law does not require.
By Aaryan Kakani · · 16 min read
What Counts as an Export Invoice, and Is It the Same Document as the Commercial Invoice?
There is no instrument in Indian law called an "export invoice." What exists is the tax invoice , a statutory creature of section 31 of the CGST Act 2017 read with Rule 46 of the CGST Rules 2017. Rule 46 opens by making itself "subject to rule 54," and then sets out a closed list of particulars every tax invoice must contain. An export invoice is simply a tax invoice issued for a zero-rated supply, carrying two extra things the third proviso to Rule 46 bolts on: a substituted recipient block and a prescribed endorsement.
The other names in circulation have no statutory definition at all. Neither the CGST Act and Rules nor the Customs Act 1962 defines "commercial invoice," "customs invoice" or "proforma invoice." That is an inference from the absence of any defining provision, not a cited rule. But it is the inference that explains the whole muddle. Standard Indian practice is to issue one document that simultaneously serves as the Rule 46 tax invoice, the commercial invoice supporting the shipping bill, and the invoice presented to the bank under a letter of credit. Each of those three roles pulls its own fields onto the page, which is why a real export invoice is visibly longer than Rule 46 requires.
A proforma invoice is none of these. It is a pre-sale quotation. It fixes no time of supply, generates no input tax credit for anyone, and supports no refund claim. Sending one does not start any clock; issuing the tax invoice does.
Two cases sit outside the tax-invoice route and almost no competitor page carries them. Where the export is of exempt or nil-rated goods , the document is a bill of supply issued under Rule 49. And the first proviso to Rule 49 provides that "the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule." The export endorsement and the substituted recipient block therefore travel onto the bill of supply too. Where taxable and exempted goods or services go to the same unregistered person, Rule 46A (inserted by Notification 45/2017-Central Tax dated 13.10.2017) permits a single invoice-cum-bill of supply .
| Document | Defined by | What it does legally | What it cannot do |
|---|---|---|---|
| Tax invoice | Section 31, CGST Act + Rule 46, CGST Rules (subject to Rule 54) | Fixes the documentary basis of the supply; carries the export endorsement; feeds GSTR-1 Table 6A and the Rule 96A clock | Cannot omit any Rule 46 particular and remain compliant |
| Bill of supply | Rule 49; first proviso applies the provisos to Rule 46 mutatis mutandis | Documents an export of exempt or nil-rated goods, still carrying the export endorsement and substituted recipient block | Cannot charge tax or pass on credit |
| Invoice-cum-bill of supply | Rule 46A (Notification 45/2017-Central Tax dated 13.10.2017) | Single document for taxable and exempted supplies to an unregistered person | Cannot be used where the recipient is registered |
| Proforma invoice | No statutory definition located. Inference from the absence of any defining provision | Commercial quotation; opens an LC, supports an advance payment request | Fixes no time of supply, generates no ITC, supports no refund claim |
| Commercial / customs invoice | No statutory definition located. Commercial usage | Supports the shipping bill and the LC presentation; in India usually the same physical document as the tax invoice | Cannot substitute for a Rule 46-compliant tax invoice where one is required |
When Must an Export Invoice Be Issued. Before the Goods Move or After?
For goods, section 31(1) of the CGST Act is blunt: the tax invoice must be issued before or at the time of removal of the goods for supply to the recipient. There is no grace period. If the container left the factory on Tuesday, the invoice is dated Tuesday or earlier.
For services, Rule 47 gives a window: the invoice must be issued within 30 days from the date of supply of service. The first proviso extends that to 45 days where the supplier is an insurer, a banking company, or a financial institution including a non-banking financial company. The second proviso goes further for insurers, banking companies, financial institutions including NBFCs, telecom operators and other notified classes making taxable supplies of services between distinct persons under section 25: they may issue the invoice before or at the time of recording it in the books of account, or before the expiry of the quarter in which the supply was made.
Now the part that costs exporters money. Rule 96A runs its clock from the date of issue of the export invoice, not from the shipment date. For goods exported under bond or LUT, tax together with interest under section 50(1) becomes payable within 15 days after expiry of three months from the date of issue of the export invoice, if the goods have not been exported out of India. For services, the trigger is 15 days after expiry of one year from the date of issue of the invoice, or the period allowed by the Reserve Bank under FEMA, whichever is later. Rule 96A(3) provides that on failure, the facility of exporting under bond or LUT is withdrawn forthwith, with recovery under section 79; Rule 96A(4) restores the facility once the amount is paid.
Section 31(1) for goods: issue before or at the time of removal. Rule 47 for services: within 30 days of supply, 45 days if the supplier is an insurer, banking company, financial institution or NBFC. </>), soThat: (<> You know whether the invoice date is dictated by the truck leaving your gate or by a 30-day window. And because Rule 96A runs its clock from the invoice date, not the shipment date, this single date sets your entire deadline chain. </>), }, , , , , , ]} conclusion= />
| Supply type | Statutory deadline to issue | Clock that starts on the invoice date |
|---|---|---|
| Export of goods | Section 31(1): before or at the time of removal of the goods for supply to the recipient | Rule 96A: 3 months from date of issue of the export invoice, then 15 days to pay tax plus section 50(1) interest if not exported |
| Export of services (general) | Rule 47: within 30 days from the date of supply of service | Rule 96A: 1 year from the invoice date or the FEMA/RBI-permitted period, whichever is later, then 15 days to pay |
| Services by an insurer, banking company, financial institution including an NBFC | Rule 47, first proviso: 45 days from the date of supply of service | Same Rule 96A services clock, running from the invoice date |
| Distinct-person supplies by notified classes (insurers, banks, FIs/NBFCs, telecom operators) | Rule 47, second proviso: before or at the time of recording in the books of account, or before expiry of the quarter in which the supply was made | Invoice date is elective within the quarter. And whatever date you choose is the date Rule 96A counts from |
Which Particulars Does Rule 46 Actually Make Mandatory on the Invoice?
Rule 46 runs from clause (a) to clause (s) and should be read as a closed list . If a field is not in it, Rule 46 does not require it. However commercially indispensable it may be. Below, each clause with its export-specific reading.
Clause (b) deserves its own paragraph because it is the most-breached particular on the whole list. It requires a consecutive serial number not exceeding sixteen characters , in one or multiple series, containing alphabets or numerals or the special characters hyphen or dash and slash (symbolised as "-" and "/") and any combination thereof, unique for a financial year. Three consequences follow. A dedicated EXP series is expressly permitted, because the rule says "one or multiple series." Sixteen is a hard ceiling, not a target. And underscores, dots, spaces and hash symbols fall outside the permitted character set entirely. A number like EXP_2025.26#0087 is non-compliant on three separate counts.
Clause (d) requires the GSTIN or Unique Identity Number of the recipient "if registered." An overseas buyer holds neither, so the field is simply absent. And it is precisely because clauses (d), (e) and (f) are built for domestic recipients that the export proviso has to step in and substitute the recipient block. That substitution is the subject of section 4.
Two reliefs are worth knowing. First, the signature requirement in clause (q) is switched off by a proviso inserted by Notification 74/2018-Central Tax dated 31.12.2018: no signature or digital signature of the supplier or his authorised representative is required where an electronic invoice is issued in accordance with the Information Technology Act 2000. Second, Rule 46(s) carries a declaration for persons above the Rule 48(4) turnover who are nonetheless not required to prepare an e-invoice. Its verbatim text is:
"I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule."
| Rule 46 clause | Particular | What an exporter puts there |
|---|---|---|
| 3rd proviso | Export endorsement and substituted recipient block | Not a lettered clause. Carries the LUT/bond or on-payment-of-IGST endorsement and the three substituted recipient lines. See sections 4 and 5 |
How Does the Export Proviso Rewrite the Recipient Block?
The third proviso to Rule 46 reads, verbatim:
"Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement 'SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX' or 'SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX', as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination."
The proviso does two independent things. The first (covered in section 5) is to impose the endorsement. The second is to substitute clause (e) entirely : "in lieu of the details specified in clause (e)." This is a substitution, not an addition. You do not print the clause (e) fields and then add three more; you print three lines instead of clause (e).
Clause (e) had to be displaced because it, and clause (f) beside it, are written for unregistered domestic recipients. They turn on a fifty-thousand-rupee value threshold and on the State name and State code. Concepts with no meaning for a buyer in Hamburg. The proviso replaces them with three lines that do have meaning across a border.
Operationally, each of the three lines is a distinct fact. Name and address of the recipient is the contracting buyer. Which on many deals is a trading house in a third country, not the party who takes physical delivery. Address of delivery is where the goods physically go, and may be a different country entirely. Name of the country of destination is a country name: not a port, not a city, and not the named place attached to an Incoterm.
| What clause (e) asks for (domestic unregistered recipient) | What the export proviso substitutes |
|---|---|
| Name and address of the unregistered recipient | (i) Name and address of the recipient. The contracting overseas buyer |
| Address of delivery | (ii) Address of delivery. Where the goods physically go, possibly another country |
| State name and State code | (iii) Name of the country of destination. A country name; no State code exists or is required |
| A fifty-thousand-rupee value threshold governing when the details are required | No threshold. The three lines are required on every export invoice regardless of value |
| Clause (f) recipient-request rule for below-threshold supplies | Inapplicable. Nothing turns on the recipient asking |
On amendment history, be precise: the proviso in its current form was amended into Rule 46 by Notification 17/2017-Central Tax dated 27.07.2017 . Rule 46 has been amended several times since, including by Notification 20/2024-Central Tax with effect from 01.11.2024, so anyone drafting a template should confirm the consolidated text on the CBIC tax information portal before publishing it. And note the carry-across: because the first proviso to Rule 49 applies the provisos to Rule 46 mutatis mutandis, this substituted recipient block attaches to a bill of supply for an export of exempt or nil-rated goods as well.
Which Endorsement Goes on the Invoice. LUT/Bond or On Payment of IGST?
The third proviso to Rule 46 carries two endorsements in full capitals, joined by "as the case may be." They are alternatives. Precisely one belongs on any given invoice. Never both, and never a blend of the two.
Exporting under bond or Letter of Undertaking
SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX
Exporting on payment of integrated tax
SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX
The wording is downstream of the route, not the other way round. Choose the route first, then print the string that matches it.
The LUT or bond route requires a bond or Letter of Undertaking in FORM GST RFD-11 furnished to the jurisdictional Commissioner prior to export. No IGST is charged on the invoice: clause (l) is Nil and clause (m) is zero. The payment of IGST route charges IGST on the invoice, and Rule 96(1) then makes the shipping bill the deemed application for refund of the integrated tax. Deemed filed only once the departure or export manifest has been filed, a valid GSTR-3B has been furnished, and Aadhaar authentication under Rule 10B is complete.
Both endorsements cover supplies to an SEZ unit or SEZ developer for authorised operations, which is why the SEZ limb was added in 2017. Rule 96A(6) applies that rule mutatis mutandis to SEZ supplies made without payment of integrated tax. So the same clock and the same withdrawal consequence follow.
| Route | Precondition | Exact endorsement string | Clause (l) rate | Clause (m) tax amount | Refund mechanism |
|---|---|---|---|---|---|
| Under bond or LUT | Bond or LUT in FORM GST RFD-11 furnished to the jurisdictional Commissioner prior to export (Rule 96A) | SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX | Nil | INR 0 | Refund of accumulated input tax credit, claimed separately |
| On payment of integrated tax | No LUT needed; IGST is charged and paid through the return | SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX | The applicable IGST rate | The computed IGST amount | Shipping bill deemed to be the refund application under Rule 96(1) |
| Superseded. Never use | Pre-27.07.2017 text, replaced by Notification 17/2017-Central Tax | SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX / SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX | . | . | Missing the SEZ limb; still circulating in legacy templates |
Can the Export Invoice Be in Foreign Currency, and Which Exchange Rate Fixes the Rupee Value?
Neither section 31 nor Rule 46 prescribes a currency for the invoice, and foreign-currency invoicing is plainly contemplated by Rule 34 and by the foreign-currency fields in the e-invoice schema. Read that as an inference from the absence of any currency rule, not as a cited permission. But it is the settled practice, and an export invoice denominated in USD, EUR or GBP is entirely ordinary.
What Rule 34 does fix is the rupee value, and it splits goods from services:
- Rule 34(1). Goods. The rate of exchange for determining the value of taxable goods is the applicable rate notified by the Board under section 14 of the Customs Act 1962, for the date of time of supply of such goods in terms of section 12 of the CGST Act.
- Rule 34(2). Services. The rate is the applicable rate determined as per generally accepted accounting principles, for the date of time of supply of such services in terms of section 13 of the CGST Act.
A common misreading holds that the RBI reference rate governs the rupee value of exported goods. It does not. For goods the governing rate is the CBIC rate notified under section 14 of the Customs Act.
Then there is a third date. Under the third proviso to section 14(1) of the Customs Act 1962, the rate of exchange applicable to the shipping bill is the rate in force on the date on which the shipping bill is presented under section 50. Three provisions, potentially three dates, one shipment. A rupee gap between the invoice and the shipping bill is therefore arithmetic, not error. And amending a correct invoice to close it manufactures a defect where none existed.
Circular 37/11/2018-GST closes the loop at paragraphs 9 and 9.1: the invoice value should be the transaction value determined under section 15, the same value should be declared in the shipping bill, and on processing the refund the lower of the invoice value and the shipping bill value is sanctioned. An inflated invoice value therefore buys nothing. The lower figure wins either way.
| Document | Governing provision | Rate and date used |
|---|---|---|
| GST tax invoice. Goods | Rule 34(1), CGST Rules 2017 | CBIC rate notified under section 14 of the Customs Act 1962, for the date of time of supply under section 12 CGST |
| GST tax invoice. Services | Rule 34(2), CGST Rules 2017 | Rate determined per generally accepted accounting principles, for the date of time of supply under section 13 CGST |
| Shipping bill | Third proviso to section 14(1), Customs Act 1962 | Rate in force on the date the shipping bill is presented under section 50. A different date from the GST time of supply |
| GSTR-1 Table 6A | Return reporting | The invoice rupee value carried forward. No re-conversion at return-filing date |
A Coimbatore manufacturer-exporter, GSTIN 33AABCS1429R1Z6, aggregate turnover INR 8.4 crore in FY 2022-23, holds a valid LUT in FORM GST RFD-11 for FY 2025-26. It sells 800 sets of ceramic tableware (HSN 6912) at USD 15.00 per set to a buyer whose registered office is in Munich, with delivery to the buyer's warehouse in Hamburg. Goods leave the Coimbatore factory on 14.11.2025. The shipping bill is presented at Tuticorin under section 50 of the Customs Act on 20.11.2025. CBIC notified rate under section 14 of the Customs Act: INR 88.50 per USD for the fortnight covering 14.11.2025, INR 88.90 per USD for the fortnight covering 20.11.2025. </> } result= >
| Field | Provision | Working and value |
|---|---|---|
| Serial number | Rule 46(b) | EXP/2025-26/0087. Count the characters: E,X,P,/,2,0,2,5,-,2,6,/,0,0,8,7 = 16 exactly, sitting on the statutory cap of sixteen. Character set used: alphabets, numerals, hyphen and slash. The only characters the clause permits. A dedicated export series, consecutive and unique for FY 2025-26. |
| Date of issue | Section 31(1) | 14.11.2025, the same day the goods are removed from the factory. Issue must be before or at the time of removal, so 14.11.2025 is compliant; 17.11.2025 would not have been. This date is now load-bearing for Rule 96A. |
| Recipient block | Third proviso to Rule 46, substituting clause (e) | Clause (d) is left out. The buyer is not registered under GST and clause (d) applies only 'if registered'. Three substituted lines instead: (i) buyer name, Munich address; (ii) address of delivery, the Hamburg warehouse; (iii) country of destination, Germany. Munich and Hamburg are deliberately different lines; collapsing them into one is the single most common defect on this block. |
| Goods description | Rule 46(g), (h), (i) | HSN 6912. Description: ceramic tableware. Quantity 800, Unique Quantity Code SET. |
| Foreign-currency value | Contract | 800 × USD 15.00 = USD 12,000.00 |
| Exchange rate | Rule 34(1) | CBIC rate notified under section 14 of the Customs Act for the date of time of supply under section 12. That is 14.11.2025. Rate: INR 88.50 per USD. |
| Taxable value | Rule 46(k) | 12,000 × 88.50 = INR 10,62,000 |
| Total value of supply | Rule 46(j) | INR 10,62,000. Equal to the taxable value, because no IGST is charged on this route |
| Rate of tax | Rule 46(l) | IGST, Nil under LUT |
| Amount of tax charged | Rule 46(m) | INR 0 |
| Endorsement | Third proviso to Rule 46, LUT limb | SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX. The 2017-vintage short form ('SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX') was replaced by Notification 17/2017-CT dated 27.07.2017 and must not be used. |
| Signature | Rule 46(q) and proviso | The invoice is issued electronically in accordance with the Information Technology Act 2000, so no signature or digital signature is required (proviso inserted by Notification 74/2018-CT dated 31.12.2018). |
| E-invoice applicability | Rule 48(4) | Aggregate turnover INR 8.4 crore in FY 2022-23 exceeds the INR 5 crore threshold substituted by Notification 10/2023-Central Tax w.e.f. 01.08.2023, and Notification 13/2020-CT covers supplies for exports. An IRN is mandatory. |
| E-invoice schema values | NIC schema. Validate against the live sandbox | TranDtls.SupTyp = EXPWOP; recipient GSTIN = URP; recipient state code = 96; recipient PIN = 999999; POS = 96; ExpDtls.ForCur = USD; ExpDtls.CntCode = DE; ValDtls.TotInvVal = 1062000 (INR); ValDtls.TotInvValFc = 12000; IGST passed as zero, which the EXPWOP validation does not check. |
| QR code | Rule 46(r) with Rule 48(5) | Clause (r) requires the QR code carrying the IRN on the face of the invoice. Without the IRN, Rule 48(5) says the document is not an invoice at all. |
| Shipping bill exchange rate | Third proviso to section 14(1), Customs Act 1962 | Shipping bill presented 20.11.2025, so the rate in force on that date applies: INR 88.90 per USD. |
| Shipping bill FOB | Customs section 14(1) | 12,000 × 88.90 = INR 10,66,800 |
| Rupee difference | Two statutory dates | 10,66,800 − 10,62,000 = INR 4,800. Produced by two different statutory dates; not an error. The USD figure (12,000.00) is identical on both documents, and that is the number that must match. |
| GSTR-1 Table 6A | Return reporting | Invoice number EXP/2025-26/0087; invoice date 14.11.2025; invoice value INR 10,62,000; IGST INR 0; flag WOPAY; plus the shipping bill number, shipping bill date 20.11.2025 and the six-character ICEGATE port code. |
| Rule 96A deadline | Rule 96A | Three months from the date of issue of the export invoice: 14.11.2025 + 3 months = 14.02.2026. If the goods have not left India by then, IGST plus section 50(1) interest falls due within a further 15 days, i.e. By 01.03.2026. The clock started on the invoice date, not the 20.11.2025 shipping date. |
| Rule 96A exposure | Rule 96A with section 50(1) | 10,62,000 × 18% = INR 1,91,160, plus interest |
| Counterfactual: same invoice on the IGST route | Third proviso to Rule 46, IGST limb; Rule 96(1) | Endorsement swaps to '…ON PAYMENT OF INTEGRATED TAX'. Clause (l) becomes 18%; clause (m) becomes IGST INR 1,91,160; clause (j) total value becomes 10,62,000 + 1,91,160 = INR 12,53,160. SupTyp becomes EXPWP. The shipping bill is then deemed the refund application under Rule 96(1), and Circular 37/11/2018-GST paragraph 9.1 sanctions on the lower of the invoice value and the shipping bill value. Here INR 10,62,000, the invoice figure, because it is lower than the shipping bill's INR 10,66,800. |
| Fields Rule 46 never asked for | Trade practice | IEC, AD code, 'FOB Tuticorin, Incoterms 2020', gross weight 4,120 kg, net weight 3,680 kg, 80 cartons, marks and numbers, port of loading Tuticorin, port of discharge Hamburg, country of origin India, payment terms 60 days from B/L date. None is a Rule 46 particular. Each still has to reconcile: the weights and carton count to the packing list and transport document, the Incoterm to the freight and insurance split declared on the shipping bill, the port of loading to the ICEGATE port code in Table 6A, and the 60-day payment term to both the Rule 96A window above and the FEMA realisation period. |
Does E-Invoicing Apply to Export Invoices, and What Changes in the Fields?
Yes. Exports are covered. Notification 13/2020-Central Tax applies Rule 48(4) to invoices issued to a registered person or for exports , and Notification 10/2023-Central Tax substituted "five crore rupees" for "ten crore rupees" with effect from 01.08.2023. The threshold is tested against aggregate turnover in any financial year from 2017-18 onwards. So once crossed, always crossed. A year of lower turnover does not release you.
Rule 48(4) itself requires the invoice to be prepared by the notified class of registered persons by including the particulars contained in FORM GST INV-01, after obtaining an Invoice Reference Number by uploading the information on the Common GST Electronic Portal. It was inserted by Notification 68/2019-Central Tax dated 13.12.2019, and carries a proviso allowing the Commissioner to exempt a person or a class of registered persons for a specified period. Rule 48(6) disapplies the triplicate requirement for goods in sub-rule (1) and the duplicate requirement for services in sub-rule (2) where the invoice is prepared under sub-rule (4).
At field level, the schema treats exports as their own supply type. TranDtls.SupTyp takes EXPWP for export with payment of tax and EXPWOP for export without payment, alongside SEZWP , SEZWOP , B2B and DEXP . Because a foreign buyer has no GSTIN, a direct export passes the recipient GSTIN as URP , the recipient state code as 96 , the recipient PIN as 999999 and POS as 96 .
| Schema field | Value for a direct export | Note |
|---|---|---|
| TranDtls.SupTyp | EXPWP or EXPWOP | EXPWP for export with payment of integrated tax; EXPWOP for export under bond or LUT. Must agree with the endorsement printed on the invoice. |
| Recipient GSTIN | URP | Unregistered person. The overseas buyer holds no GSTIN, matching Rule 46(d) applying only 'if registered'. |
| Recipient state code | 96 | The code used for a recipient outside India. |
| Recipient PIN | 999999 | Placeholder PIN for a foreign address. |
| POS (place of supply) | 96 | Same out-of-India code; reconcile with the Rule 46(n) place of supply on the invoice face. |
| ExpDtls.ForCur | The invoice currency, e.g. USD | The currency in which the buyer contracted. |
| ExpDtls.CntCode | Two-character uppercase country code, e.g. DE | Must correspond to the name of the country of destination stated under the third proviso to Rule 46. |
| ExpDtls.ShipBNo | Shipping bill number (1. 20 characters) | Left empty where the shipping bill is not yet available at IRN generation. |
| ExpDtls.ShipBDt | Shipping bill date in DD/MM/YYYY | Date format is fixed by the schema; a DD-MM-YYYY string will fail validation. |
| ExpDtls.Port | Port code, 2. 10 alphanumeric, from the port master | Must agree with the port code reported on the shipping bill and in GSTR-1 Table 6A. |
| ExpDtls.RefClm | Y or N | Refund claim flag; set consistently with the route elected. |
| ExpDtls.ExpDuty | Export duty amount, where applicable | Ordinarily nil for goods carrying no export duty. |
| ValDtls.TotInvVal | Total invoice value in INR | The rupee figure derived under Rule 34(1) for goods. |
| ValDtls.TotInvValFc | Total invoice value in foreign currency | The figure that must be identical on the shipping bill. |
| IGST value under EXPWOP | 0 | For EXPWOP and SEZWOP the IGST value is not validated if passed as zero. For EXPWP the item total may include or exclude tax. |
Finally, close the loop back to section 3. Once Rule 48(4) applies to you, clause (r) engages: the Quick Response code carrying the Invoice Reference Number becomes a Rule 46 particular on the face of the invoice. E-invoicing is not a parallel filing obligation sitting beside the invoice. It changes what the invoice itself must show.
Export Invoice Field Checklist: Rule 46 Musts Versus Commercial Fields That Are Not Law
Most checklists on the internet run the statutory particulars and the commercial fields together in a single list, which is why so many exporters treat a missing Incoterm as a GST defect and a non-compliant serial number as a formatting preference. Here they are separated.
Panel A. Required by Rule 46 / section 31 / Rule 34 / Rule 48
| Field | Statutory provision |
|---|---|
| Supplier name, address and GSTIN | Rule 46(a) |
| Serial number, max sixteen characters, permitted character set, unique for a financial year | Rule 46(b) |
| Date of issue | Rule 46(c) |
| Recipient GSTIN or UIN, if registered (SEZ unit or developer) | Rule 46(d) |
| Name and address of the recipient; address of delivery; name of the country of destination | Third proviso to Rule 46, in lieu of clause (e) |
| HSN code | Rule 46(g) |
| Description of goods or services | Rule 46(h) |
| Quantity and Unique Quantity Code | Rule 46(i) |
| Total value of supply | Rule 46(j) |
| Taxable value, net of discount or abatement | Rule 46(k) |
| Rate of tax | Rule 46(l) |
| Amount of tax charged | Rule 46(m) |
| Place of supply with State name for inter-State supply | Rule 46(n) |
| Address of delivery where different from the place of supply | Rule 46(o) |
| Reverse-charge flag | Rule 46(p) |
| Signature or digital signature. Not required for an electronic invoice under the IT Act 2000 | Rule 46(q) and proviso (Notification 74/2018-CT dated 31.12.2018) |
| QR code with embedded IRN, where Rule 48(4) binds you | Rule 46(r) (Notification 72/2020-CT dated 30.09.2020) |
| Declaration for a person above the Rule 48(4) turnover not required to e-invoice | Rule 46(s) |
| The correct route endorsement. LUT/bond or on payment of IGST, never both | Third proviso to Rule 46 |
| Issue date within the statutory window | Section 31(1) for goods; Rule 47 for services |
| Rupee value at the correct statutory rate and date | Rule 34(1) for goods; Rule 34(2) for services |
| IRN obtained before issue where the turnover threshold is crossed | Rule 48(4), with Rule 48(5) voiding non-compliant invoices |
Panel B. On the invoice by trade practice, not by Rule 46
| Field | Why it is there | Document it must reconcile to |
|---|---|---|
| IEC (Importer Exporter Code) | Customs and banking identifier for the exporter; practice, not a located legal obligation on the invoice | Shipping bill and the AD bank's records |
| AD code | Banking. Identifies the authorised dealer branch handling realisation | Shipping bill and the bank's export records |
| Incoterm with named place and edition (e.g. FOB Tuticorin, Incoterms 2020) | Contract. Allocates cost, risk and the freight/insurance split | Freight and insurance split declared on the shipping bill; the letter of credit |
| Payment terms | Contract and banking | The Rule 96A window and the FEMA realisation period |
| Gross and net weight | Customs and transport | Packing list, shipping bill and transport document |
| Marks and numbers, package count | Customs and transport identification of the consignment | Packing list, shipping bill and transport document |
| Port of loading | Customs and return reporting | The six-character ICEGATE port code on the shipping bill and in GSTR-1 Table 6A |
| Port of discharge | Transport and LC | Transport document and the credit |
| Country of origin | Preferential and non-preferential origin claims | Certificate of origin and the shipping bill declaration |
No primary instrument mandating the Panel B fields on the invoice was located. Printing IEC on the commercial invoice is practice rather than a located legal obligation. They nonetheless carry real consequences. Through consistency , not through Rule 46:
Consistency rules that actually bite
- Port of loading must agree with the six-character ICEGATE port code reported in GSTR-1 Table 6A and on the shipping bill.
- Weights, marks and package counts must reconcile to the packing list, shipping bill and transport document, or they become a UCP 600 Article 14(d) conflict at the bank.
- The Incoterm must match the freight and insurance split declared on the shipping bill.
- Payment terms must not exceed the Rule 96A window or the FEMA realisation period.
Stop losing refunds to a wrong line on the invoice
Seasaw checks every export invoice against the Rule 46 particulars, flags the superseded endorsement wording, reconciles the invoice rupee value to the shipping bill, and tracks the Rule 96A clock from the invoice date. Before a refund officer does it for you.
Learn more about Seasaw
Frequently asked questions
- What is the exact wording of the export invoice endorsement under LUT without payment of IGST?
- Can I raise an export invoice in USD, or does it have to be in Indian rupees?
- Is the IEC number mandatory on an export invoice under GST?
- Why is the rupee value on my shipping bill different from the value on my export invoice?
- Do I need to generate an IRN for an export invoice, and what do I enter for the foreign buyer's GSTIN?
Update history
- First published.