First of all you need to install exfat support packages. You can do it by running in terminal

sudo apt-get install exfat-utils exfat-fuse

Then you will be able to use gnome-disks to format exfat.

  1. Open "Disks" application in Dash.

  2. Select your disk drive.

enter image description here

  1. Press the "gears" button and select "Format".

  2. Select "Custom" as "Type" and type in "exfat" as a filesystem.

enter image description here

  1. Press "Format".

Kde Partition Manager is another alternative to gnome-disks (which I don't have a good experience with when it comes to formatting).

It's Like GParted but (still) have support for exFAT.

I just made a more detailed post about it here.

screenshot


Note

If you're introducing this to a new user, make sure to tell them to use the correct (USB) disk on the right.