For exports from India, the refund route depends first on whether you paid IGST on the export. For eligible goods exported with IGST paid, the shipping bill can operate as the refund application through the customs-linked process, provided the export manifest or report is filed, the relevant GSTR-3B is valid, and the shipping-bill and GSTR-1 data reconcile. For exports made without payment under a bond or Letter of Undertaking (LUT), an eligible accumulated input-tax-credit refund is generally filed electronically in FORM GST RFD-01. After filing, use the GST Portal’s Services > Refunds > Track Application Status command for the application stage and the Public Financial Management System (PFMS) for bank validation and disbursal.
Choose the correct export-refund route first
India’s GST export-refund process has two different starting points. Choosing the wrong one can leave you trying to file a form that does not apply to the transaction or waiting for a customs-linked refund that cannot be released because return data is incomplete.
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| Question | IGST-paid goods route | Export without payment route |
|---|---|---|
| How was the export made? | IGST was paid on exported goods. | Goods or services were exported under a bond or LUT without payment of IGST. |
| Where does the process begin? | With the customs-linked shipping bill and export-manifest/report process. | On the GST Portal by filing FORM GST RFD-01 for eligible unutilized ITC. |
| Records that must agree | Shipping bill, export invoice, export manifest or report, GSTR-1 and valid GSTR-3B. | Claim-period ITC, export invoices, turnover figures and, for services, receipt evidence such as BRC or FIRC where applicable. |
| Where to track progress? | GST Portal for application-stage information; PFMS for payment and bank validation. | GST Portal for the RFD-01 stage; PFMS for payment and bank validation. |
These are not interchangeable filing paths. The customs-linked route is specific to the conditions for goods exported with IGST paid. The RFD-01 route is the electronic refund claim for eligible accumulated credit when the export was made without payment of IGST. The exact claim type and current portal prompts control what you can submit.
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Route 1: goods exported with IGST paid
How the shipping-bill refund is triggered
Under Rule 96 of the CGST Rules, the shipping bill is treated as the refund application when the person in charge of the conveyance files the relevant export manifest or report and the exporter has furnished a valid GSTR-3B return. Export-invoice information is transmitted electronically from GSTR-1 to the designated customs system, and customs confirms that the goods have actually been exported.
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This route does not normally begin with a separate RFD-01 submission for the same IGST-paid goods. Instead, the shipping bill and the electronic data flow perform the application function once the statutory conditions are satisfied.
Reconcile the shipping bill and GSTR-1 before expecting payment
Compare the GSTIN, invoice number and date, taxable value, IGST amount, shipping-bill number and date, port details and export particulars across your commercial invoice, shipping documentation, GSTR-1 and return records. A mismatch can prevent the electronic confirmation from progressing. Under the current Rule 96 text, where shipping-bill data and GSTR-1 data do not match, the application is deemed to have been filed when the mismatch is rectified, not when the original shipping bill was first lodged.
Also confirm that the export manifest or report has been filed and that the GSTR-3B for the relevant period is valid. A shipping bill by itself is not a guarantee that the refund will be released.
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- Check whether the carrier or person in charge has filed the export manifest or report.
- Compare every export invoice field transmitted in GSTR-1 with the shipping bill.
- Confirm that the relevant GSTR-3B was furnished and is not invalid or otherwise blocking the condition in Rule 96.
- Look for a data mismatch or correction requirement in the customs-linked process before treating the delay as a payment problem.
Route 2: exports made without IGST under LUT or bond
Use RFD-01 for an eligible unutilized-ITC refund
When zero-rated supplies are made without payment of IGST under a bond or LUT, the usual refund route described in the rules is an electronic claim for eligible unutilized input tax credit in FORM GST RFD-01. The claim is based on the records for the relevant period and the applicable refund formula; filing the form does not automatically establish that the full amount in the electronic credit ledger is refundable.
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The rules describe a calculation based on the turnover of zero-rated supplies, net ITC and adjusted total turnover. In simplified form, the maximum refund is determined by multiplying eligible zero-rated turnover by net ITC and dividing by adjusted total turnover. The definitions, exclusions, period covered and documentary conditions in force for your claim control the calculation, so use the current form and your books rather than a generic percentage.
LUT is a separate compliance filing
FORM GST RFD-11 is used to furnish a Letter of Undertaking for a financial year. On the GST Portal, the official path is Services > User Services > Furnish Letter of Undertaking (LUT). Filing an LUT supports the without-payment export route; it is not itself a refund application. The refund claim, when eligible, is made through the appropriate RFD-01 process.
Service exports require payment evidence
For an export-of-services claim, organize the export invoices and the relevant Bank Realization Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC), as applicable. The rules identify invoice and receipt evidence for services, while the live RFD-01 form and claim type may request additional declarations or attachments. Match the receipts to the invoices and claim period instead of relying on a bank statement that cannot be traced to the exported services.
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The documents depend on the supply and the legal ground for refund. The following checklist covers the export-specific evidence identified in the refund rules; the current portal form remains authoritative for the exact upload and declaration fields.
For exported goods
- Shipping-bill or bill-of-export numbers and dates.
- Export invoice numbers and dates.
- GSTIN, tax period and exporter identity consistent across the claim and returns.
- Evidence that the goods were exported and that the export manifest or report was filed.
- GSTR-1 and GSTR-3B records corresponding to the invoices and period.
For exported services
- Export invoices and the contractual or commercial details needed to identify the service.
- Relevant BRC or FIRC information, where applicable to the claim.
- Receipt records that connect foreign remittances to the invoices in the refund period.
- Return and ITC records supporting the amount claimed.
For every RFD-01 claim
- Reconcile the GSTIN, tax period, invoice list, turnover and ITC figures before pressing submit.
- Keep the electronic credit ledger position and the amount claimed consistent; the rules require the credit ledger to be debited by the amount claimed.
- Check the bank account recorded in registration particulars and specified in the application. Keep that account active while the claim is processed.
- Save copies of the submitted form, uploaded statements, declarations, notices and the ARN receipt.
Do not attach documents merely because they were used for another refund category. Supporting documents and declarations vary by the statutory ground, and irrelevant files can make a deficiency response harder to manage.
File an RFD-01 claim on the GST Portal
- Sign in and select the refund service. Open the GST Portal and go to the refund application area. Choose the refund type that corresponds to exports without payment of IGST and the eligible unutilized ITC ground.
- Enter the claim period and particulars. Select the relevant financial year and tax period, then provide the turnover, ITC and invoice information requested by the form. Use the period covered by your records and receipts.
- Upload the claim-specific statements and evidence. For goods, include the requested shipping-bill or bill-of-export and invoice details. For services, provide the invoice and applicable BRC or FIRC information, together with other documents the form requires.
- Review the calculated amount. Check the formula inputs, eligible credit and amount to be debited from the electronic credit ledger. An amount shown by a spreadsheet is not automatically the amount the officer must sanction.
- Submit electronically. Complete the prescribed verification and submit using the available electronic authentication method. Wait for the generated Application Reference Number (ARN) and download the receipt.
- Record the filing. Store the ARN, date, claim period, amount and a complete copy of the submitted application in your tax records. The ARN is the identifier you will use for status queries and correspondence.
If the transaction is an IGST-paid goods export that qualifies for the Rule 96 route, filing a duplicate RFD-01 claim can create confusion. Confirm the route and claim type before submission.
What happens after an RFD-01 submission
| Stage | Form or system record | What it means |
|---|---|---|
| Completeness scrutiny | Officer review under the refund rules | For an application that is not paid from the electronic cash ledger, the proper officer scrutinizes completeness within 15 days of filing. This is a statutory administrative step, not a promise of bank credit within 15 days. |
| Acknowledgement | FORM GST RFD-02 | The officer has found the application complete for acknowledgement. |
| Deficiency | FORM GST RFD-03 | Deficiencies are communicated and a corrected application must follow the prescribed process. |
| Provisional refund, where available | FORM GST RFD-04 and payment advice in RFD-05 | A provisional amount may be processed when the legal conditions are met. It is not an assurance that the entire claim will be finally allowed. |
| Final sanction | FORM GST RFD-06 | The officer records the final decision on the eligible amount. |
| Proposed rejection or inadmissibility | FORM GST RFD-08 and taxpayer reply in RFD-09 | If some or all of the claim is considered inadmissible, the notice and reply process gives the applicant an opportunity to respond before the decision. |
These forms describe separate procedural stages. Scrutiny, a deficiency correction, a notice response, bank validation and disbursal can all add elapsed time. Acknowledgement or sanction should therefore not be read as a guaranteed date for money to arrive in the bank.
Track the application on the GST Portal
Use “Track Application Status” for the officer or taxpayer stage
- Log in to the GST Portal.
- Open Services > Refunds > Track Application Status.
- Select the filing year or enter the ARN, according to the search options shown.
- Run the search and read the displayed stage, pending action and any communication or reference linked to the application.
This screen answers the question, “Where is the refund application in the GST process?” It can show whether the matter is awaiting an applicant response, an officer action or another processing step. Portal labels can change, so follow the live wording shown after sign-in.
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Retrieve the filed record and ARN receipt
To locate saved or filed submissions, go to Services > Refunds > My Saved/Filed Applications. The ARN hyperlink can be used to download the ARN receipt. Keep the receipt with the submitted form and supporting schedules; it is useful when a status search fails or an officer asks you to identify the claim.
Use PFMS for bank validation and disbursal
PFMS and the GST Portal answer different tracking questions. The GST Portal tracks the application’s tax-processing stage. PFMS is used for bank-account validation and payment disbursal. A GST status that appears processed or sanctioned does not necessarily mean the bank transfer has completed.
If PFMS shows a validation problem
- Check that the bank account in the refund application matches the account identified in your GST registration particulars.
- Confirm the account is active and capable of receiving the payment.
- Correct bank details through the prescribed GST or bank process before asking for a payment reissue.
- Retain the PFMS message or reference so the issue can be explained to the tax officer or adviser.
Do not submit a second refund solely because payment is pending in PFMS. First establish whether the original claim was sanctioned, whether the bank account passed validation and whether a disbursal attempt failed.
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The status shows a deficiency
Open the deficiency communication and identify each missing document, inconsistent figure or declaration. FORM GST RFD-03 is the rule-based deficiency mechanism. Prepare the corrected application and supporting material through the process specified in the notice, rather than uploading an unrelated explanation in a different service.
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The status shows a notice or proposed rejection
A notice in FORM GST RFD-08 can be followed by a reply in FORM GST RFD-09. Address every allegation separately: identify the invoice or ledger entry, cite the supporting record, explain any difference and state the correction requested. Preserve proof of submission and monitor the ARN for the resulting decision.
An IGST-paid goods refund has not moved
Start with the export data, not PFMS. Verify the manifest or report, GSTR-3B validity, GSTR-1 transmission and shipping-bill fields. If there is a mismatch, correct it and allow the customs-linked data to update. Under Rule 96, the filing point for a mismatched application is tied to rectification of the mismatch.
The claim is sanctioned but the money is missing
Check PFMS for bank validation and disbursal, then verify the account details recorded for the claim. If PFMS reports success but the credit is not visible, obtain the transaction reference and ask the bank to trace it before requesting any further GST action.
The portal page or label looks different
Government portals change menu labels and screen layouts. Use the current GST Portal instructions and the exact ARN-linked options available to your account. The paths above reflect the GST Portal’s official tracking, saved-application and LUT-filing instructions, but the live portal controls the steps at the time you file.
How to avoid common filing mistakes
- Using RFD-01 for the wrong route: Confirm whether IGST was paid on the exported goods. The customs-linked Rule 96 route and the without-payment ITC route are separate.
- Ignoring data reconciliation: An invoice number, date or tax amount that differs between GSTR-1 and the shipping bill can delay or reset the effective filing point.
- Claiming all ledger credit: Only eligible unutilized ITC supported by the applicable formula and records belongs in the claim.
- Mixing periods: Keep invoices, receipts, ITC and turnover within the claim period unless the form and rules expressly require a different treatment.
- Leaving bank details until the end: Validate the account before filing and monitor PFMS after sanction.
- Failing to save the ARN: Without the receipt and ARN, status enquiries and deficiency responses become slower and less precise.
- Assuming a 15-day payout: The 15-day completeness-scrutiny rule is not an end-to-end payment deadline.
A practical pre-submission checklist
- Identify the export method: IGST paid on goods, or export without payment under LUT or bond.
- For IGST-paid goods, confirm the shipping bill, export manifest or report, GSTR-1 transmission and valid GSTR-3B.
- For an RFD-01 claim, verify the claim ground, period, zero-rated turnover, net ITC and adjusted total turnover inputs.
- Match invoices to shipping bills for goods or to BRC/FIRC and receipt records for services.
- Confirm the electronic credit ledger can support the amount claimed and that the required debit will occur.
- Check the bank account in registration particulars and the refund application.
- Submit, download the ARN receipt and store the complete application.
- Track the application in GST Portal’s Track Application Status screen.
- Check PFMS separately when validation or disbursal is the outstanding issue.
- Respond through the specified form if RFD-03, RFD-08 or another communication requires action.
What the rules do not let you promise
No single processing time applies to every export refund. The claim may require completeness scrutiny, correction of a deficiency, a notice and reply, verification of export or receipt evidence, bank-account validation and disbursal. Administrative timelines for an individual step should not be advertised as a guaranteed date for final credit. Eligibility, admissible amount, limitation and the outcome of a particular claim depend on the taxpayer’s records and the rules in force for that transaction.
This is a general India GST procedure guide, not a determination of your eligibility or refund amount. For a complex export structure, disputed invoice data or a notice proposing rejection, obtain advice from an Indian GST professional who can examine the underlying books, returns, customs records and payment evidence.
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