Marking on export invoices
In case of exports of goods or services, the invoice 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.
In lieu of clause (e), the export invoice shall contain the following details: (i) name and address of the recipient (ii) address of delivery (iii) name of the country of destination; and (iv) number and date of application for removal of goods for export – second proviso to rule 1(1) of Invoice Rules.