How to invoice a US client from India: currency, GST, LUT and getting paid

The first time I billed a client in the US, I spent longer worrying about the invoice than doing the work. Which currency? Do I add GST? What's an LUT, and do I need one? Will the money even arrive?

Here's what I've learned since, in the order you'll need it. It's practical, not legal advice: tax rules change and your situation matters, so check the GST and income tax parts with a chartered accountant once, then reuse the setup forever.

What do I need to put on an invoice for a US client?

• Your details: name or business name, address, email, and your GSTIN if you're registered.
• Your client's details: company name and address in the US. Their US tax ID isn't needed on your invoice.
• An invoice number and date. Number invoices in one continuous series, the same one you use for Indian clients.
• What you did, in plain words: "Website design, five pages" rather than "services".
• The amount, in USD, with any deposit already paid shown as its own line.
• A real due date, like 15 November 2026, not just "Net 30".
• How to pay: your bank details, Wise account details or payment link.
• If GST-registered: the export line, covered below.

Quire has all of these as fields, so the layout is done for you. If you're new to the basics, how to write an invoice walks through each part.

Should I invoice in USD or INR?

In USD. Your client thinks, budgets and pays in dollars. An invoice in rupees makes their accounts team do a conversion, and someone has to guess the rate. Billing in their currency is simply easier to pay.

You'll receive rupees in your Indian account either way, converted at the rate your bank or payment service uses on the day. If you're GST-registered, your accountant may also want the INR value recorded for your returns, using the exchange rate on the invoice date. Keep a note of it.

Do I charge GST to a US client?

No GST is charged to the client. Services you provide to a client outside India, paid for in foreign currency, generally count as an export of services, which is "zero-rated" under GST. The client pays the invoice amount and nothing more.

If you're not GST-registered, there's nothing extra to write. Many freelancers below the registration threshold aren't, but the threshold and rules depend on your situation, so confirm yours.

If you are registered, you have two ways to make the export zero-rated. Most freelancers choose the first:

• Export under an LUT (Letter of Undertaking). You file it once a financial year on the GST portal, and then invoice exports without paying IGST.
• Pay IGST and claim it back as a refund later. This ties up your money, so it's rarely worth it for a solo freelancer.

What do I write on the invoice if I've filed an LUT?

Add a line saying the supply is for export under a Letter of Undertaking without payment of integrated tax, and include your LUT reference. A common wording is:

Supply meant for export under Letter of Undertaking without payment of integrated tax (IGST). LUT ARN: AD0000000000000.

In Quire, put this in the notes, or in your address and tax ID details so it appears on every export invoice. Set the tax to zero for these invoices; don't add a GST line.

How do I get paid from a US client?

There are three common ways. Each works; they differ in cost, speed and paperwork. Fees change often, so compare current rates before you choose.

Whichever you use, put the details on the invoice itself so nobody has to email to ask. You can add a payment link as a scannable QR code on the invoice too, so a client on a phone can pay in one go. For clients in India, the same feature makes a UPI QR invoice.

What paperwork should I keep?

• Every invoice, numbered in order.
• Proof of each payment: the foreign inward remittance record from your bank (often called a FIRC or e-FIRA). It's your evidence that the money came from abroad, which matters for treating the work as an export.
• The purpose of the payment. Banks sometimes ask which purpose code applies to an incoming payment. Ask yours which one fits your work.
• Your LUT, if you're registered, renewed each financial year.

Do I pay income tax on money from US clients?

Yes. Export income is still your income, taxed in India like any other freelance earnings, and it isn't affected by the GST zero rating. Some freelancers use the presumptive scheme for professionals; others keep full accounts. This is the part most worth one conversation with a CA.

Make the invoice

Open the Quire editor, set the currency to USD, fill in your client and lines, add the export note if you're registered, and put your payment details or a payment QR on it. Download the PDF or send the link. It's free, with no sign-up.