Export Process & Documents
From order to shipment, and the documents at each step.
Key facts
- Typical flow: confirm order and payment terms → pack and prepare invoice and packing list → CHA files the shipping bill on ICEGATE → customs examination → Let Export Order (LEO) → loading → bill of lading or airway bill → send documents to buyer or bank.
- Key documents: commercial invoice, packing list, shipping bill, bill of lading (sea) or airway bill (air), certificate of origin, insurance certificate, and inspection or health certificates where required.
- The export invoice should show the IEC, GSTIN, LUT reference (or IGST paid), Incoterm, currency, HS code and 'Supply meant for export under LUT without payment of IGST' where applicable.
- Export under LUT: file RFD-11 on the GST portal each financial year; exports are zero-rated and you can claim refund of unused ITC.
- Export with IGST: the shipping bill is treated as the refund claim; the IGST refund is paid automatically once GSTR-1 (table 6A) and GSTR-3B match the shipping bill.
- The date of the Let Export Order is the date of export for customs and for FTP benefits.
Common questions
What documents are required for export?
Commercial invoice, packing list, shipping bill, bill of lading or airway bill, certificate of origin (if the buyer claims a trade-agreement benefit), insurance certificate, and any product-specific certificates such as phytosanitary or inspection certificates.
What is a shipping bill?
The main customs document for export, filed electronically on ICEGATE by you or your customs broker. It carries the invoice value, HS codes, port, incentives claimed and, if IGST is paid, acts as the IGST refund claim.
Should I export under LUT or pay IGST?
Under LUT you don't pay IGST and can claim refund of unused input tax credit; it suits most exporters. Paying IGST and claiming the refund through the shipping bill suits those with large ITC balances, but some incentive schemes don't allow it. File the LUT (RFD-11) every year.
How is the IGST refund on exports received?
Automatically. After you file GSTR-1 (table 6A) and GSTR-3B, the GST system sends the data to Customs, which matches it with the shipping bill and credits the refund to the bank account linked to your AD code.
Sources
- Foreign Trade Policy 2023 and Handbook of Procedures (DGFT)