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When an eligible registered freelancer supplies services that qualify as exports and uses the LUT route, the invoice must reflect the correct GST treatment. A foreign address on an invoice is not enough on its own to establish that the supply qualifies as an export.<\/p>\r\n\r\n

What should the invoice contain?<\/h2>\r\nThe invoice should accurately identify the supplier and recipient, describe the service, show the invoice number and date, state the agreed consideration and include the details required by the applicable GST invoice rules.\r\n\r\nWhere applicable, the supplier should include the prescribed export endorsement for a supply made under bond or LUT without payment of integrated tax. The exact wording and required fields should be checked against the current CGST Rules and any applicable notifications.\r\n

Should the freelancer show 18% GST?<\/h2>\r\nNot automatically. If the service qualifies as an export and is supplied under a valid and applicable LUT route, the invoice treatment is different from an ordinary taxable domestic invoice. If the supply does not qualify as an export, the treatment may change.\r\n\r\nDo not let accounting software apply a default tax rate without checking the transaction. Equally, do not mark every foreign-client invoice as zero-rated simply because the customer is overseas.\r\n

What supporting records should be retained?<\/h2>\r\nKeep the contract, statement of work, invoice, proof of delivery, payment advice and available bank or payment-platform records. Reconcile the invoiced amount with the amount received, accounting for platform fees or currency conversion where relevant.\r\n\r\nIf payment is received in INR through a permitted route, document the arrangement and confirm that it satisfies the relevant legal conditions. Currency alone does not settle the export question.\r\n

Before issuing an invoice<\/h2>\r\nCheck the recipient, place of supply, export conditions, LUT status and applicable invoice requirements. If you work through an agency or platform, establish who is actually receiving the service.","link":"https:\/\/filingpoint.com\/consultants\/india\/how-to-invoice-foreign-clients-under-an-lut\/","name":"How to Invoice Foreign Clients Under an LUT?","slug":"how-to-invoice-foreign-clients-under-an-lut","taxonomy":"post_tag","meta":[],"yoast_head":"\nHow to Invoice Foreign Clients Under an LUT? - Best Company Registration | Tax Filing Services in Chennai, India<\/title>\n<meta name=\"description\" content=\"Call Filing Point 72999-72500. The Best Company Registration, GST, ROC Filing Consultants. 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