Latest Query & Reply

I have provided some technical service to France. For that I have prepared "export of service invoice". My query is: do I need to submit such: "invoice for export of service" to customs department?

I dont have LUT so I have also paid IGST on that and prepared Indian invoice (in Rs).

Reply

There is no need to submit Invoice for export of service to the custom department.

As you dont have LUT, payment of IGST became mandatory for export of service.

A service exporter must file certain documents mentioned below with the jurisdictional GST officer of the company for getting refund. 

  • Copy of FORM RFD-01A filed on common portal
  • Copy of Statement 2 of FORM RFD-01A
  • Invoices w.r.t. input, input services and capital goods
  • BRC/FIRC for export of services
  • Undertaking / Declaration in FORM RFD-01A
  • Export Invoices
  • Bank Realization Certificates or Foreign Inward Remittance Certificates