GST Invoice Format for Zero Rated Supply

TAX INVOICE: ZERO-RATED SUPPLY (EXPORT/SEZ)

Document Control

• Effective Date: [DD/MM/YYYY]
• Version: 1.0
• Jurisdiction: [Insert Jurisdiction, e.g., India/GST Regime]
• Scope: Compliance with GST provisions for Zero-Rated Supplies under [Insert Relevant Section, e.g., Section 16 of IGST Act]

1. OFFICIAL COMPLIANCE NOTICE

LEGAL DISCLAIMER: This document is prepared for use in accordance with the Goods and Services Tax (GST) regulations governing Zero-Rated Supplies. The issuer acknowledges that the failure to maintain adequate documentary evidence (e.g., Shipping Bill, Proof of Export, or Letter of Undertaking/Bond) may result in the reversal of Input Tax Credit (ITC) or the disallowance of zero-rated status. Use of this document does not constitute legal or tax advice; consult with jurisdictional tax counsel to confirm current regulatory alignment.

2. IDENTIFICATION OF PARTIES

Supplier (Exporter):

• Name: [Company Name]
• GSTIN: [15-Digit GST Number]
• Registered Address: [Full Address]
• LUT/Bond Reference Number: [Insert LUT Number if applicable]

Recipient:

• Name: [Recipient Legal Name]
• GSTIN (if applicable): [Recipient GSTIN]
• Registered Address: [Full Address]
• Country/State Code: [Country/State]

3. OPERATIVE TERMS AND BILLING DATA

Clause 1: Compliance Declaration. The Supplier declares that this supply is a "Zero-Rated Supply" as defined under the governing GST framework. The goods/services are intended for export or supply to an SEZ unit/developer. Clause 2: Tax Liability. The supply is made without payment of IGST under a valid Letter of Undertaking (LUT) / Bond. Clause 3: Documentation. The Recipient acknowledges that the validity of this zero-rated status is contingent upon the submission of prescribed export proofs within the statutory time limit (e.g., 90 days for services, 1 year for goods). Clause 4: Indemnification. The Recipient agrees to indemnify the Supplier against any tax liability, interest, or penalties arising from the Recipient's misrepresentation regarding the nature of the supply or failure to provide required certification.

4. EXECUTION AND ACKNOWLEDGMENT

For: [Company Name]

Authorized Signatory Name: [Printed Name] Title: [Designation] Date: [DD/MM/YYYY]

5. STEP-BY-STEP EXECUTION GUIDE

1. Validation: Verify the Recipient’s status in the GST portal (if domestic SEZ) or ensure the Shipping Bill/Bill of Export is ready for cross-referencing (if international).
2. Mandatory Notation: Ensure the footer of the invoice explicitly displays: "Supply meant for export/supply to SEZ unit or SEZ developer for authorized operations under bond or letter of undertaking without payment of integrated tax."
3. Documentation: Attach a copy of the valid Letter of Undertaking (LUT) reference number or Bond to the digital/physical file for this specific invoice record.
4. Reporting: Declare this transaction in the GSTR-1 return under the "Zero-Rated Supplies" section (Table 6) to ensure accurate ITC refund processing or LUT compliance.