--- title: "Export service invoice: what to issue when a foreign client has no GSTIN" description: "A fictional export invoice under LUT, with the right customer details, GST treatment and records to carry into GSTR-1 and Statement 3." topic: "Foreign-client invoices" published: 2026-09-11 checked: 2026-09-11 order: 15 --- **Issue your own export tax invoice to the foreign customer. Their lack of an Indian GSTIN does not prevent you from invoicing them.** Use your GSTIN and their actual legal name, overseas address and country. Never invent a recipient GSTIN. Export reporting specifically accommodates recipients without one. [CBIC: GSTR-1 instructions](https://cbic-gst.gov.in/pdf/01062021-CGST-Rules-2017-Part-B-Forms.pdf). This example covers a GST-registered Indian business supplying a taxable service directly to an overseas customer under LUT. ## First confirm that the supply qualifies as an export Check all five conditions: the supplier is in India; the recipient and place of supply are outside India; consideration is received in convertible foreign exchange or RBI-permitted rupees; and the parties are not merely establishments of the same person under the statutory test. A foreign address alone is insufficient. [CBIC Circular 202/14/2023-GST, paragraph 3.1](https://gstcouncil.gov.in/sites/default/files/2024-06/circular-no-202-14-2023.pdf). Confirm the [LUT for the relevant financial year](/guides/lut-for-service-exporters/). For app-marketplace sales, first resolve the contractual recipient using the [App Store guide](/guides/app-store-export-invoices-gst/). ## Worked invoice: a completed software-development milestone All names, dates and amounts below are fictional. Assume the export conditions are satisfied, an LUT covers FY 2026–27, and the agreed milestone price is **INR 12,000**. Replace every bracketed field before issuing an invoice. | Invoice field | Example entry | | ----------------------------------- | --------------------------------------------------------------------------------- | | Document | Tax invoice — export under LUT | | Supplier | Example Studio (fictional); [registered address, state and postcode], India | | Supplier GSTIN | [your GSTIN] | | Invoice number and date | EX26-001; 08-04-2026 | | Recipient | Example Overseas Ltd (fictional) | | Recipient address | [building/street], [city], [postcode], United Kingdom | | Recipient Indian GSTIN | Not applicable — overseas customer | | Delivery address | Same as recipient address, if correct | | Place of supply / destination | United Kingdom, based on the reviewed supply | | Service | Software-development milestone completed on 8 April 2026 | | SAC | [code for the actual service, with required number of digits] | | Currency; value; taxable value | INR; ₹12,000; ₹12,000 | | Applicable GST rate for the service | [verified classification rate]; export supplied under LUT | | IGST charged | ₹0 — without payment under LUT | | Invoice total | ₹12,000 | | Reverse charge | No, for this assumed outward supply | | LUT reference | [FY 2026–27 acknowledgement/reference] | | Authentication | [authorised signature, unless an applicable electronic-invoice exception applies] | Include the mandatory export endorsement: > SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX Use a consecutive invoice number, unique within the financial year and no longer than 16 characters. The SAC must describe your actual service. **Zero tax charged under LUT does not make this a nil-rated or exempt service.** [CBIC: Rule 46 invoice particulars and endorsement](https://cbic-gst.gov.in/pdf/01012020-CGST-Rules-2017-Part-A-Rules.pdf#page=51). ## Which date and currency should I use? Use the actual issue date. For ordinary taxable services, Rule 47 generally allows 30 days from supply to issue the invoice; special and continuous-supply rules may affect timing. Check any applicable e-invoicing obligation before treating this skeleton as a complete invoice. [CBIC: Rules 47–48](https://cbic-gst.gov.in/pdf/01012020-CGST-Rules-2017-Part-A-Rules.pdf#page=53). An INR-denominated invoice does not mean every INR receipt qualifies as export realisation. Preserve evidence of convertible-foreign-exchange receipt or an RBI-permitted INR route. For foreign-currency invoices, retain both the invoice currency/value and the INR reporting value. Rule 34(2) uses the exchange rate determined under generally accepted accounting principles at the service's time of supply; a later bank conversion can differ. [CBIC: Rule 34(2)](https://cbic-gst.gov.in/pdf/01012020-CGST-Rules-2017-Part-A-Rules.pdf#page=29). ## Where does the invoice go next? - **GSTR-1:** report the export invoice in Table 6A, without payment of tax. Do not fabricate a recipient GSTIN or shipping-bill details for a service export. - **GSTR-3B:** reconcile the zero-rated outward value in Table 3.1(b). - **Statement 3:** preserve invoice number, date and value, then match the separate receipt and FIRC/BRC records. A later receipt does not change the invoice date. These reporting and evidence requirements are covered by the [GST export-refund FAQ](https://tutorial.gst.gov.in/userguide/refund/Refund_of_ITC_paid_on_Exports_of_Goods_and_Services_without_payment_of_Integrated_Tax.htm) and [GST return-comparison guidance](https://tutorial.gst.gov.in/userguide/inputtaxcredit/FAQs_comparison_of_liability_declared_and_ITC_claimed.htm). Continue with the [Statement 3 worked example](/guides/statement-3-worked-example/). If you are **buying** a service from an overseas supplier, use the [imported-service RCM and self-invoice guide](/guides/imported-services-rcm-self-invoice/). That is a different document from the sales invoice you issue here.