A reminder that lands quietly but matters: e-invoicing applies to export invoices as well, once your aggregate turnover crosses the notified threshold. Exporters sometimes treat exports as outside the e-invoicing net. They are not.
What to check
- Export invoices carry an IRN. Generate the Invoice Reference Number for export and SEZ supplies, not just domestic ones.
- The right document type. Use the correct sub-type — export with payment of tax, or export under LUT without payment.
- LUT is valid for the year. A Letter of Undertaking must be filed afresh each financial year. An expired LUT means you can't export without paying IGST.
- 2B and refund alignment. Mismatches between your e-invoices, returns and shipping bills are the most common reason refunds stall.
Why it matters for refunds
Export refunds — whether on IGST paid or on accumulated ITC under LUT — depend on the data tying out across your invoices, GSTR-1, GSTR-3B and the shipping bills on ICEGATE. An invoice without a valid IRN, or a lapsed LUT, breaks that chain and delays the refund.
Action
If you're an exporter near or above the threshold, confirm three things this week: your LUT for the year is filed, your export invoices are generating IRNs, and your last refund reconciled cleanly. If any of those is shaky, fix it before the next cycle.
We help exporters set up e-invoicing and keep LUT and refund filings aligned — talk to us if yours need a second look.
This is general guidance, not advice on a specific transaction. For your situation, talk to a specialist.