Export Documentation India.
Know exactly where you stand.

Mandatory documents for all Indian exports: (1) Commercial Invoice — seller's bill, must match LC terms exactly if payment is via LC; (2) Packing List — item-level detail of contents, weights, dimensions; (3) Shipping Bill — filed electronically with Customs on the ICEGATE portal before cargo moves; (4) Bill of Lading (sea) or Airway Bill (air) — issued by the carrier; (5) GST invoice — for GST LUT compliance; (6) FIRC (Foreign Inward Remittance Certificate) — from your bank after payment is received. Additional documents by product/market: Certificate of Origin, health/phytosanitary certificate, BIS/FSSAI certificate, fumigation certificate.

A Letter of Credit is a payment instrument where the buyer's bank guarantees payment to the seller's bank, provided the seller presents a compliant set of documents within the LC terms and validity period. For Indian exporters, LC is the safest payment method because: payment is guaranteed by the bank (not just the buyer), and the banks handle document verification and fund transfer. The risk: any discrepancy between your documents and the LC terms gives the buyer's bank the right to refuse payment. Common discrepancies: wrong invoice date format, quantity or value mismatch, late presentation, incorrect bill of lading details.

A Certificate of Origin (COO) is a document certifying the country of manufacture of the exported goods. Required for: preferential tariff treatment under trade agreements (India-ASEAN, India-UAE CEPA, India-Australia ECTA, etc.) — the COO proves Indian origin entitling the buyer to reduced import duty in the destination country; some importing countries that mandate COO for all imports (Gulf countries require COO for most products). Preferential COO is issued by DGFT, APEDA, FIEO, or Export Inspection Council depending on the product and agreement. Non-preferential COO is issued by the Chamber of Commerce.

GST LUT (Letter of Undertaking) allows you to export goods and services without paying IGST, treating the export as a zero-rated supply. Without LUT, you must pay IGST on exports and claim a refund — which takes 30–60 days and blocks working capital. LUT is filed annually on the GST portal (gst.gov.in) before the start of each financial year. It must be filed online by the authorised signatory of the GST registration. LUT is available to all GST-registered exporters without prosecution history. IBEAN ensures LUT is filed on time every financial year as part of GST compliance management.