E-Invoicing for Exports & SEZ Supplies: LUT vs Tax Payment (2026)
E-Invoicing for Exports & SEZ Supplies: LUT vs Tax Payment (2026)
Complete guide on GST e-invoicing for Direct Exports, Deemed Exports, and SEZ units. Learn EXPWP, EXPWOP, SEZWP, SEZWOP codes & Tally Prime setup.
Who is this for: GST & Tax Compliance
Quick Summary: How Does E-Invoicing Work for Exports & SEZ Supplies?
Export and SEZ supplies require mandatory IRN e-invoicing if seller turnover > ₹5 Cr. Transactions are categorized under 5 codes: EXPWP (Export with Tax), EXPWOP (Export under LUT without Tax), SEZWP (SEZ with Tax), SEZWOP (SEZ under LUT without Tax), and DEXP (Deemed Export). Valid LUT (RFD-11) is required annually.
- Turnover Mandate: Required for all Export & SEZ supplies if AATO > ₹5.00 Crores.
- LUT Filing: Annual Form GST RFD-11 enables zero-rated supplies without IGST payment.
- 5 Supply Type Codes: EXPWP, EXPWOP, SEZWP, SEZWOP, and DEXP.
- SEZ Rules: SEZ Units are exempt; SEZ Developers must generate e-invoices.
1. E-Invoice Export & SEZ Supply Type Code Matrix
The GST IRP schema mandates selecting the correct Supply Type Code during IRN generation:
| Supply Category | IRP Schema Code | Tax Payment & LUT Condition |
|---|---|---|
| Direct Export (Without Payment) | EXPWOP | Zero IGST under valid annual LUT (RFD-11) |
| Direct Export (With Payment) | EXPWP | Pay IGST upfront; claim refund via RFD-01 |
| SEZ Unit / Developer (Without Payment) | SEZWOP | Zero IGST under LUT with SEZ endorsement |
| SEZ Unit / Developer (With Payment) | SEZWP | Pay IGST upfront; claim refund via RFD-01 |
| Deemed Export (EOU / Advance Auth) | DEXP | Domestic supply treated as export under notification |
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