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The right GST refund document set depends on why you are claiming the refund. Export of goods, export of services, SEZ supplies, deemed exports, inverted-duty input tax credit (ITC), excess tax payment and refunds arising from orders each require different evidence under Rule 89 of the CGST Rules. Most claims are filed electronically in Form GST RFD-01, with invoice-level statements and supporting records matched to the relevant returns and ledger entries.
Use this checklist in order: classify the legal ground, assemble only the evidence that ground requires, reconcile every claim line to source records, complete declarations or certificates, file through the correct portal route, and then monitor bank validation and the application reference number (ARN). The governing rule and GST Portal screens can change, so verify the live requirements at the time of filing.
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Start with the refund ground, not a generic document folder
Rule 89 of the CGST Rules sets different evidence requirements for different refund situations. Before downloading invoices or building a spreadsheet, record the facts that determine the route:
- the statutory refund ground;
- the applicant and claimant capacity;
- the tax period and amount;
- whether the claim concerns goods, services, ITC, cash, an order or an assessment; and
- any external event that proves the transaction, such as export clearance, inward remittance, SEZ endorsement or an appellate order.
Read the current rule text and any applicable amendments on the CBIC GST refund rules page. The categories below are a practical index; the rule and current notifications control if they differ.
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Claim-specific documents under Rule 89
Use the row that matches the legal basis of your claim. A single business may need more than one pack for different periods or grounds.
| Refund ground | Core evidence to assemble | Additional matching or filing point |
|---|---|---|
| Refund arising from an order, appeal or court decision | Reference to the order and a copy of the order, or the specified payment reference where the rule provides for one | Match the amount claimed to the amount directed or recognized in the order |
| Export of goods | Shipping-bill or bill-of-export numbers and dates, matched to export invoices | The application follows delivery of the export manifest or export report |
| Export of services | Service invoice numbers and dates, plus relevant Bank Realisation Certificates (BRCs) or Foreign Inward Remittance Certificates (FIRCs) | Link each invoice to the remittance evidence used for the claim |
| Supply of goods to an SEZ | Invoice statement and evidence, with the specified officer’s endorsement, that the goods were admitted for authorised operations | Keep the endorsement tied to the invoices in the statement |
| Supply of services to an SEZ | Invoice statement, evidence of endorsement or receipt for authorised operations, recipient payment details and proof | Reconcile the service payment evidence to the recipient and invoices |
| Deemed exports | Invoice statement and the other evidence notified for the deemed-export category | The recipient, rather than the supplier, files the claim under the Rule 89 route described for deemed exports |
| Unutilised ITC because input tax rates exceed output tax rates | Annex 1 to RFD-01 listing invoice numbers and dates for invoices received and issued during the tax period | Where the application relates to ITC, check the corresponding debit from the electronic credit ledger |
| Refund after finalisation of provisional assessment | Final assessment order reference and a copy of that order | Calculate the claim from the finalised assessment, not the provisional figure |
| Excess payment or another recognised Rule 89 ground | Evidence specified for that ground, including the relevant return, payment and transaction records | Do not reuse an export or inverted-duty checklist unless the legal ground actually matches |
For the complete category wording and statutory exceptions, use the current CBIC Rule 89 text when preparing the final pack.
Build an invoice-level control schedule before filing
The most useful reconciliation is a line-by-line control schedule, not a folder of unconnected PDFs. Give every claimed transaction one row with these fields:
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- invoice number and invoice date;
- supplier or customer name and GSTIN, where relevant;
- tax period;
- taxable value and each applicable tax head and amount;
- refund-ground category;
- the RFD-01 statement or Annex 1 row number;
- supporting-document reference, such as a shipping bill, BRC, FIRC, SEZ endorsement, payment proof or order; and
- the reconciliation status and explanation for any amendment or adjustment.
Use the accounting records as the source layer
Compare the schedule with the records required for GST accounting and records. The CBIC accounts and records rules identify records such as tax invoices, bills of supply, delivery challans, credit notes, debit notes, receipt, payment and refund vouchers, e-way bills, and accounts of tax payable, tax collected, tax paid and ITC. Pull the original record, not merely a manually typed total.
Reconcile outward supplies and returns
For an export, SEZ or other outward-supply claim, compare the claim schedule with the relevant GSTR-1 data and the return period. The GST Portal’s GSTR-1 creation guide describes invoice-level outward-supply reporting for registered recipients and other specified details. The GSTR-1 FAQs explain the return’s reporting framework. Check amendments, credit notes, debit notes and the exact tax period rather than assuming that a current invoice value is the value originally reported.
Reconcile ITC claims to the ledger
For an unutilised-ITC refund, compare received and issued invoice numbers and dates with the applicable refund statement and Annex 1. Confirm that the electronic credit ledger is debited by the amount claimed where the application relates to ITC. A schedule total that does not agree with the statement or ledger debit is a filing risk even if the underlying invoices are genuine.
Official materials specify evidence fields and statements but do not prescribe one universal reconciliation workbook or a single tolerance policy for every refund category. You can design the schedule in a spreadsheet or accounting system, but document the matching rule you used and investigate every unmatched line.
Check unjust-enrichment documentation and statutory exceptions
Determine whether the claim requires proof that the tax burden was not passed on to another person. For a claim up to ₹2 lakh, Rule 89 provides for a declaration. For a claim above ₹2 lakh, it provides for a certificate in Annex 2 from a chartered accountant or cost accountant. That threshold is not the only question: Rule 89 contains specified exceptions linked to Section 54(8). Apply the exception that fits the legal ground instead of treating the amount alone as decisive.
Keep the signed declaration or professional certificate with the working papers and ensure that its amount and claimant details agree with RFD-01. If an exception applies, retain the records that demonstrate why the claim falls within it.
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File the electronic refund application correctly
Most refund applications use Form GST RFD-01 on the GST Portal. An eligible refund of an electronic cash-ledger balance may instead be claimed through the relevant return route described in the rules. Use the route that corresponds to the legal ground and the type of balance.
- Open the live RFD-01 workflow. Select the refund category, period and amount exactly as supported by your control schedule.
- Enter the statement data. Upload or populate invoice numbers, dates and values required for the selected category. For inverted-duty ITC, complete the applicable Annex 1 data for invoices received and issued.
- Attach external evidence. Add the order, shipping bill, BRC or FIRC, SEZ endorsement, payment proof, final assessment order or other document required for your ground.
- Complete the declaration or certificate. Include the unjust-enrichment document when required, or record the applicable statutory exception.
- Verify the ledger effect. For an ITC claim, confirm the electronic credit ledger debit amount before submitting.
- Submit and save the ARN. Download the acknowledgement or receipt and preserve the submitted statement and attachments.
Do not treat a Letter of Undertaking (LUT) as a substitute for a refund application. The GST Portal has a separate process for Form GST RFD-11 when exports are made without payment of tax. In the LUT guide, the steps include selecting the financial year, making the required declarations, providing two independent and reliable witnesses, selecting an authorised signatory and filing with DSC or EVC. LUT compliance and an RFD-01 refund are related export processes but different filings.
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Bank validation, disbursement and application tracking
GST Portal guidance states that RFD-01 is processed online and that approved refunds are disbursed through the accredited bank via the Public Financial Management System (PFMS) after bank-account validation. Select the intended account carefully before submission.
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If bank validation fails
The portal advisory says to correct bank details through a registration amendment and then update the bank account for the refund application. Do not assume that a previously validated account will automatically validate a new application. Keep the amendment acknowledgement and the updated account details with the claim file.
Track the ARN and portal messages
Use the GST Portal’s “View Submitted or Saved Application for Refund” guidance to locate submitted applications, saved drafts and status information. Save notices, deficiency communications, acknowledgements and replies with the ARN. A status change or request for clarification can affect the evidence you must provide, so check the portal rather than relying on an internal calendar alone.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Decision framework when more than one ground appears possible
Choosing the shortest checklist is not a valid basis for choosing a refund route. Compare the alternatives on seven questions:
- What statutory ground and claimant does the transaction actually satisfy?
- Which tax period and filing-timing rules apply?
- Which invoice statement, annexure or order is required?
- What external corroboration exists: shipping bill, BRC or FIRC, SEZ endorsement, payment proof or order?
- Is a declaration, professional certificate or statutory exception relevant?
- Will the claim debit the electronic credit ledger or use another balance?
- Which RFD-01 category and portal validation steps correspond to the ground?
Write the selected ground at the top of the control schedule and retain a short factual explanation. If the facts could support different treatments, obtain case-specific professional advice before filing; this checklist does not determine eligibility.
Common reconciliation failures and how to correct them
- Invoice appears in the schedule but not in the return: verify the tax period, amendment history and whether the invoice belongs to a different supply category before including it.
- Shipping bill or export invoice does not match: check spelling, invoice number, date, taxable value and the shipping-bill or bill-of-export reference; correct the source record or explain the documented amendment.
- Service invoice lacks remittance evidence: obtain the relevant BRC or FIRC and link it to the invoice rather than submitting a generic bank statement.
- SEZ claim has no authorised-operations endorsement: obtain the required endorsement or receipt evidence and map it to the affected invoices.
- ITC statement total differs from the ledger debit: recalculate the claim, isolate excluded or amended invoices and ensure the ledger debit equals the amount actually claimed.
- Certificate or declaration amount differs from RFD-01: regenerate or correct the document so the claimant, period and amount agree across every file.
- Bank account is rejected: follow the portal’s registration-amendment and account-update process before expecting disbursement.
- Saved application is submitted with an old attachment: download the final submitted copy and compare it with the approved control schedule before closing the file.
Final pre-submission checklist
- The refund ground, claimant, period and amount are documented.
- Every invoice line ties to the underlying invoice and the relevant return or statement.
- Export, SEZ, deemed-export, order or assessment evidence is present where that ground requires it.
- Annex 1 and the electronic credit-ledger debit agree for an ITC refund.
- The unjust-enrichment declaration, professional certificate or applicable exception is documented.
- The selected RFD-01 category matches the legal ground; an LUT is filed separately when exporting without payment of tax.
- The bank account is selected and capable of validation.
- The ARN, receipt, attachments and later portal communications are saved together.
Keep the records supporting the claim in the form required by GST law and your accounting controls. Because Rule 89, notifications and portal workflows can be amended, recheck the live CBIC rules and GST Portal instructions at filing time.
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