Export Invoice with IGST

[lakush jain]

I want to export some items to Nepal. The total amount of export is 1,00,000. I do not have any LUT yet so I will include IGST in the invoice which comes out to be 18,000.
Now my total invoice amount becomes
Net – 1,00,000
IGST – 18,000
Grand Total = 1,18,000 INR
Now the person in NEPAL will not pay this GST to me because he has nothing to do with this 18% tax which I included in the invoice. What should I show in the invoice to credit this 18,000 INR because the person in NEPAL will only pay me 1,00,000 even though the invoice amount is 1,18,000.
Please tell me how to show 18,000 pre-paid in the invoice for export with IGST?

Thanks,

AI Summary

Export under LUT permits shipment without IGST payment upon ARN generation, but bill of export and IEC/GSTIN are required.
Exports to Nepal may proceed without payment of IGST by furnishing an online Letter of Undertaking (LUT) which is deemed accepted upon generation of an Application Reference Number (ARN); no physical LUT is required. Export documentation must include IEC/PAN/GSTIN, and a bill of export filed at the land customs office must record IGST payment status or LUT ARN. Tax compliance requires appropriate tax and commercial invoice handling, and proof of export via the bill of export is necessary for IGST refund or LUT-related compliance; an e-Waybill is required for internal movement to the exit point.