To claim a GST refund on exports, first identify whether you exported goods, exported services, or supplied an SEZ, and whether you exported under a letter of undertaking (LUT) without paying IGST or paid IGST and intend to recover it. That choice determines the evidence, calculation and filing route. Under the GST framework, exports are zero-rated: an eligible exporter can generally claim unutilised input tax credit (ITC) after supplying under LUT/bond, or pay IGST and seek a refund under the applicable mechanism.
Goods claims depend on matching export invoices with shipping bills or bills of export. Service claims depend on invoices and proof of foreign-currency realisation, such as a Bank Realisation Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC), where applicable. Keep GSTR-1, GSTR-3B, customs data and your refund statement consistent before filing. The current rules and portal screens can change, so verify the live GST Portal, CBIC instructions and the applicable notification for your transaction.
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Which GST export-refund route applies to you?
There is no single “export refund” workflow. Start with two questions: what was supplied, and was IGST paid at export?
| Route | Tax paid when exported | Refund sought | Main evidence or mechanism |
|---|---|---|---|
| Export under LUT or bond | No IGST | Eligible unutilised ITC accumulated on inputs and input services | LUT compliance, prescribed ITC statement and supporting purchase and return records; refund application generally in FORM GST RFD-01 |
| Export with IGST paid | IGST paid on the zero-rated supply | IGST paid on eligible exports | For specified goods exports, the shipping-bill refund mechanism; other categories follow the applicable refund application and evidence requirements |
| Zero-rated supply to an SEZ | Usually without IGST under the permitted zero-rated route, or with IGST where that route is chosen | Eligible ITC or IGST, depending on the route | SEZ authorisation and endorsement, invoices, prescribed statements and proof that the supply was received for authorised operations |
The IGST Act and CBIC refund rules establish these alternative zero-rated routes. Do not use a LUT/ITC checklist for an IGST-paid goods claim, and do not assume a shipping bill substitutes for service-export remittance evidence.
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Exporting under LUT without paying IGST
Under this route, you furnish a valid LUT for the relevant financial year, issue export invoices without charging IGST, and claim eligible accumulated ITC. The refund is based on the prescribed formula and restrictions; every credit in your electronic credit ledger is not automatically refundable. Input eligibility, blocked credits, apportionment and the relevant tax-period calculation must be checked before submission.
Exporting with IGST paid
You charge and pay IGST on the export and then seek its refund. For eligible goods exports, the rules describe a shipping-bill mechanism linked to the export invoice and customs data. A separate RFD-01 filing may be required for other categories or circumstances. Confirm the route for your goods, services or SEZ supply before preparing the claim.
What counts as the relevant export category?
Export of goods
Goods evidence is built around the commercial export invoice and the customs document. The refund rules call for a statement containing each shipping-bill or bill-of-export number and date together with the related export-invoice number and date. The invoice details reported in GST returns must identify the same transaction that appears in customs records.
Export of services
Service claims use invoice numbers and dates plus evidence that consideration was realised from outside India. Depending on the transaction and banking documentation, this can include a BRC or FIRC. CBIC audit guidance specifically points to remittance evidence when checking zero-rated service exports. A shipping bill is not the substitute evidence for a service invoice and remittance trail.
Supply to an SEZ
A supply to an SEZ is zero-rated but is not the same as an export outside India. Keep the SEZ unit’s or developer’s authorisation for operations and the endorsement or other evidence showing receipt for authorised operations. The refund rules prescribe separate invoice statements and supporting evidence for SEZ goods and services.
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Which documents are required for an export GST refund?
Assemble the file by category and route. The exact attachments and statements can vary with the claim, period and current portal validation.
Core records for all claims
- GSTIN, tax period and the refund category selected in the portal.
- Export or SEZ invoices, with invoice numbers, dates, taxable values and tax details matching the return data.
- Relevant GSTR-1 and GSTR-3B filings and a reconciliation of the figures used in the claim.
- Electronic credit-ledger and purchase records supporting any unutilised-ITC calculation.
- Bank-account details in the GST registration and the account to which the approved refund is to be credited.
- A working paper showing how the claim was calculated and how each invoice is traced to the supporting record.
Additional records for goods
- Shipping-bill or bill-of-export numbers and dates for each invoice included.
- Commercial export invoices corresponding to those customs documents.
- Customs status and, where needed for verification, shipping-bill details available through ICEGATE.
- Evidence of amendments if an invoice number, date, value or shipping-bill detail was corrected after the original return.
Additional records for services
- Service export invoices and the contract, purchase order or work description supporting the supply, where relevant to establish the nature of the service.
- BRC, FIRC or other applicable bank-realisation evidence for the consideration.
- A mapping of each invoice to the corresponding remittance, especially where one remittance covers several invoices or arrives in instalments.
- Records supporting the place-of-supply and recipient details used to treat the service as a zero-rated export.
Additional records for SEZ supplies
- SEZ authorisation for operations and the recipient’s endorsement or acknowledgement of receipt for authorised operations.
- Invoices and the prescribed statement linking each supply to the SEZ recipient.
- Proof of the selected route: LUT without IGST or payment of IGST followed by the applicable refund claim.
Evidence for an unutilised-ITC claim
Use the prescribed statement and calculation applicable to the refund category and tax period. Test the admissibility of each credit, remove blocked or otherwise ineligible amounts, and apply the statutory formula rather than treating the entire ledger balance as export credit. CBIC audit instructions identify ITC admissibility, category-specific calculations and supporting records as review points.
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For certain refund claims up to ₹2 lakh, the rules require a declaration that the incidence of tax has not been passed on. For certain claims above ₹2 lakh, Annexure 2 of FORM GST RFD-01 requires a certificate from a chartered accountant or cost accountant. These are not universal requirements: specified categories and statutory exceptions apply. Check the claim category and the current form before attaching either document.
How do I file a GST refund under LUT?
An LUT is a financial-year process that lets an eligible exporter supply without paying IGST, subject to the conditions of the undertaking. The GST Portal guide describes an online FORM GST RFD-11 workflow.
- Confirm the financial year and eligibility. Select the year in which the zero-rated supplies will be made and check that your registration, return filings and export obligations support the LUT route.
- Open the LUT service on the GST Portal. Choose the online “Furnishing of Letter of Undertaking” facility and the relevant financial year.
- Provide the undertaking details. Complete the fields shown by the live portal. The published portal guide also describes uploading the previous LUT, where applicable, and entering details for two witnesses.
- Verify and submit electronically. Review the legal name, GSTIN, financial year, witness information and attachments before submitting with the permitted electronic verification method.
- Retain the acknowledgement. Save the ARN, submitted LUT and any portal acknowledgement with your export records. The LUT supports the no-IGST route; it does not by itself create a refund or prove that the ITC in a later claim is eligible.
Portal fields and validation rules can change. Use the current RFD-11 screen rather than relying on an old screenshot or an earlier year’s checklist.
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How do I claim a refund after exporting goods with IGST paid?
For goods exported with IGST paid, the rules describe a shipping-bill route in which customs and GST data are matched. The shipping bill is not a universal replacement for FORM GST RFD-01; the applicable mechanism depends on the claim category and facts.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstall- Report the export invoice correctly. Enter the invoice number, date, taxable value, IGST and required export fields in GSTR-1 for the relevant period.
- File the corresponding return and pay the IGST. The amount in GSTR-3B and the tax payment must support the export reported in GSTR-1.
- Complete customs documentation. Ensure the shipping bill or bill of export identifies the same exporter, invoice and value. Keep the customs acknowledgement and export status.
- Reconcile before expecting the refund. Compare GSTR-1, GSTR-3B, the shipping-bill data and the tax actually paid. Resolve differences through the permitted amendment process before treating the claim as ready.
- Use RFD-01 when the category requires it. Refund rules provide an electronic FORM GST RFD-01 route for refund claims, with category-specific statements and attachments. Follow the form and period requirements displayed for your selected category.
How do I file a refund under LUT for unutilised ITC?
The LUT route generally uses an electronic RFD-01 claim for the eligible unutilised ITC. Prepare the calculation first; the portal submission should be the final expression of a reconciled working paper, not the place where the figures are discovered.
- Define the claim period and category. Select refund of unutilised ITC on account of zero-rated supplies and distinguish exports of goods, services and SEZ supplies as required by the form.
- Compile the prescribed statement. List the invoices and values required for the category, identify the export or SEZ evidence, and calculate the eligible turnover and net ITC under the applicable formula.
- Remove unsupported credit. Exclude blocked, ineligible or incorrectly apportioned ITC and retain purchase invoices, ledgers and return records supporting the balance.
- Attach category evidence. Use shipping-bill links for goods, remittance evidence for services, and authorisation or endorsements for SEZ supplies.
- Complete the required declaration or certificate. Determine whether the ₹2 lakh threshold rule, Annexure 2 certificate or an exception applies to this claim.
- Submit RFD-01 electronically. Review the statement, bank account, period and attachments, then submit through the GST Portal and save the acknowledgement and filed form.
How should returns and customs data be reconciled?
Reconciliation is the main preventive control for export-refund delays. CBIC guidance discusses mismatches among GSTR-1, GSTR-3B and shipping-bill data as a processing concern.
Use an invoice-level control
Create one row per export invoice with the GSTIN, invoice number and date, taxable value, IGST, shipping-bill or bill-of-export number and date, GSTR-1 period, GSTR-3B tax payment and refund route. For services, replace the customs fields with the remittance reference, date and amount. For SEZ supplies, add the endorsement or authorised-operations reference.
Check the three-way match
- GSTR-1: Export type, invoice data, values and tax are reported in the correct tables and period.
- GSTR-3B: The zero-rated turnover and IGST liability or ITC figures agree with the filed return and payment.
- Customs or banking evidence: Goods match shipping-bill data available through customs systems; services match BRC/FIRC or other applicable realisation evidence.
Add shipping-bill details later when necessary
The GST Portal GSTR-1 guide states that export invoices can be furnished before shipping-bill details are available. When the details are received, they can be added through an amendment in the GSTR-1 period in which they are available. This avoids inventing a shipping-bill number, but the amendment must still be checked against the live portal’s current instructions.
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Correct an export-detail error
CBIC Circular No. 37/11/2018-GST describes correction of export invoice and shipping-bill details through the amendment facility in GSTR-1 Table 9. That circular is older guidance. Use it to understand the documented correction approach, then verify the current table, amendment window and portal validations before filing a correction.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common errors and how to fix them
Mismatch among GSTR-1, GSTR-3B and shipping bills
Symptom: The invoice, taxable value, IGST, shipping-bill number or exporter details differ across systems. Fix: Build the invoice-level reconciliation, identify whether the error is in the return or customs document, use the permitted GSTR-1 amendment route where applicable, and retain the corrected evidence. Do not submit a second claim merely to bypass a mismatch.
Assuming a shipping bill must exist before GSTR-1 is filed
Symptom: Export invoices are held back because the shipping-bill number has not yet been generated. Fix: Follow the GST Portal guidance: report the export invoice, then add the shipping-bill information through the relevant amendment once it is available. Never enter a guessed number.
Using a goods checklist for services
Symptom: A service claim contains invoices but no proof of foreign remittance, or staff search for shipping bills that do not apply. Fix: Map invoices to BRC, FIRC or other applicable realisation evidence and verify the service-export conditions. Keep contracts and recipient details that support the classification.
Treating every claim as an RFD-01 claim
Symptom: An exporter files a generic refund application for an IGST-paid goods export that should be processed through the shipping-bill mechanism, or assumes the shipping-bill route covers an ITC claim. Fix: Reclassify the transaction by supply type and tax-paid route, then follow the mechanism prescribed for that category.
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Including ineligible ITC
Symptom: The refund calculation uses the entire electronic credit-ledger balance or includes blocked, unsupported or wrongly apportioned credit. Fix: Reperform the prescribed calculation, test each credit for admissibility, and retain the purchase and accounting support. A larger claim is not a better claim if the underlying credit is not eligible.
Missing SEZ authorisation or endorsement
Symptom: The invoice says “SEZ” but the file does not establish authorised operations or receipt by the SEZ unit or developer. Fix: Obtain and retain the applicable authorisation and endorsement, then link them to the invoice statement and refund period.
Applying an old portal instruction unchanged
Symptom: A filer follows an old screen path, table number or attachment rule and the current portal rejects the submission. Fix: Check the live GST Portal instructions, current refund rules, notifications and later CBIC clarifications. The 2018 amendment circular is useful context, but it does not override later instructions.
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Why is my GST export refund stuck?
There is no single current universal processing time established for all export-refund claims. A delay can reflect an unresolved data mismatch, incomplete customs or remittance evidence, an ITC eligibility issue, a missing SEZ endorsement, an incorrect route or a portal validation problem.
- Identify the exact claim route and acknowledgement. Confirm whether the claim is an RFD-01 application, a shipping-bill IGST refund or another category-specific process.
- Check the filed data, not just the invoice PDF. Compare the acknowledgement, GSTR-1, GSTR-3B, customs record or remittance evidence at invoice level.
- Review portal notices and deficiency communications. Respond using the route and time period stated in the official communication, preserving the original filing and all attachments.
- Correct only through an authorised mechanism. Use the applicable GSTR-1 amendment, customs correction or refund response process. Do not alter accounting records to force a match.
- Escalate with a complete evidence pack. Keep the ARN, invoice list, reconciliation, shipping-bill or remittance references, payment proof and prior correspondence together for the GST officer or authorised professional.
A practical pre-filing checklist
- Have you classified the transaction as goods, services or SEZ and selected the correct zero-rated route?
- If using LUT, is the RFD-11 filed for the relevant financial year and is its acknowledgement retained?
- Do invoice numbers, dates, values and tax amounts agree across GSTR-1, GSTR-3B and the underlying evidence?
- For goods, does every invoice map to a shipping bill or bill of export?
- For services, does every invoice map to BRC, FIRC or other applicable remittance evidence?
- For SEZ supplies, do the authorisation and endorsement establish authorised operations?
- For an ITC claim, have you tested eligibility and applied the prescribed formula rather than claiming the entire ledger balance?
- Have you checked whether the declaration, chartered-accountant or cost-accountant certificate rule applies to this category and amount?
- Are amendments documented and filed through the current portal process?
- Have you saved the filed form, ARN, statements, attachments and reconciliation for the tax period?
What official rules and guidance should you check?
The CBIC GST Refund Rules page contains the RFD-01 framework and category-specific evidence requirements. The GST Portal GSTR-1 guide explains export reporting and later addition of shipping-bill details. The GST Portal guide for furnishing a Letter of Undertaking describes the online RFD-11 process. CBIC Instruction No. 03/2022-GST sets out audit checks, including ITC admissibility, export remittances and shipping-bill verification. CBIC Circular No. 37/11/2018-GST documents export-detail correction and mismatch issues, but is older and should be read with subsequent instructions. The IGST Act text sets out the zero-rated export routes.
“Any person, except the persons covered by notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST RFD-01 electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.”
These sources describe the legal and portal framework, not a guaranteed outcome. Check the current law, notifications, form fields and portal validations immediately before filing.
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