GST Invoice in case of Export of Goods

[ASHA KUMARI]

Is is mandatory to issue GST Invoice in case of export of goods in INR?

or alternatively for GSTR-1 filing can be done on the basis of INR value in Shipping Bill?

AI Summary

Is GST Invoice Mandatory for Exports in INR? Section 31 Clarifies Need for Tax Invoice and Bill of Supply. A discussion on a forum addresses whether it is mandatory to issue a GST invoice for the export of goods in INR or if GSTR-1 filing can be based on the INR value in the shipping bill. It is clarified that issuing a tax invoice or bill of supply is compulsory under Section 31, and both documents are required. When exporting under zero rate with a Letter of Undertaking (LUT), a GST invoice must be issued. Issues with the e-way bill portal automatically selecting 'Bill of supply' are noted, and it is suggested to consult the jurisdictional GST Range Officer.