Export of services aur LUT kya hai
Last updated: 1 October 2026
Agar aap India mein baithkar kisi videshi client ko service dete hain (jaise Upwork ya Fiverr ke through), to GST mein ise aam taur par "export of services" maana jaata hai. Export "zero-rated supply" hota hai, yaani is par GST dar 0% rehti hai.
Export of services maanne ki shartein
GST law ke hisab se aam taur par ye paanch cheezein poori honi chahiye:
- Service dene wala India mein ho
- Service lene wala India ke bahar ho
- Place of supply India ke bahar ho
- Payment videshi currency mein (ya jahan RBI allow kare, Indian rupaye mein) mile
- Dono sirf ek hi company ke alag-alag branch na hon
LUT kya hai?
LUT (Letter of Undertaking) ek form hai jo GST portal par bhara jaata hai. Isse aap bina IGST bhare export invoice bana sakte hain. Ye ek financial year ke liye valid hota hai, to har saal naya LUT dena padta hai. LUT sirf GST registered log de sakte hain.
LUT na ho to?
Tab aapko invoice par IGST lagakar bharna padta hai, aur baad mein refund claim karna padta hai. Isme paisa rukta hai. Isliye registered exporter aam taur par LUT lete hain.
Export invoice mein kya likhein?
- Apna naam, pata aur GSTIN
- Client ka naam aur desh
- Service ka vivaran aur SAC code
- Rakam (USD ya anya currency mein ho sakti hai, aur rupaye ka hisab alag se)
- Ek line jaise: "Supply meant for export under LUT without payment of IGST" aur LUT ka reference number
Dhyan dein: ClearInvoices abhi rupaye (₹) mein hi invoice banata hai aur LUT reference ke liye alag field nahi hai. Aap Notes mein ye line likh sakte hain.
Dhyan dein: ye page sirf general jaankari ke liye hai, tax ya kanooni salah nahi. GST ke niyam badalte rehte hain. Apne case ke liye hamesha Chartered Accountant se poochhein.