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Identify the claim category first, then assemble the matching invoices, return data, export or SEZ evidence, payment records and unjust-enrichment documents. The live GST Portal form, current notifications and the applicable rule control what can be uploaded and validated at filing time.
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Start by identifying the refund route
Your first decision is not which file to upload; it is which legal route applies. The route determines the form, records and proof required.
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Most categories: electronic Form GST RFD-01
Refunds other than the Rule 96 refund of IGST paid on exported goods are generally applied for electronically in Form GST RFD-01. The GST Portal lists RFD-01 as the taxpayer’s refund application form, and CGST Rule 89 sets out category-specific statements and supporting evidence. See the CBIC GST refund rules and the GST Portal forms list.
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Export goods with IGST paid: Rule 96 shipping-bill route
When IGST is paid on goods exported from India, the shipping bill is treated as the refund application once Rule 96 conditions are satisfied. The export manifest or report, a valid GSTR-3B and matching outward-supply data are part of the process. This is not the same as attaching an ordinary RFD-01 application. Read CGST Rule 96 for the statutory conditions.
Exports without payment of IGST
An exporter can instead export without payment of tax and claim eligible accumulated input tax credit (ITC). This route uses a Letter of Undertaking (LUT) workflow and, for the refund claim, the applicable RFD-01 category. The GST Portal identifies Form GST RFD-11 as the LUT form. Its guidance explains the two broad export choices: export without payment and claim ITC, or pay IGST and seek a refund of that IGST after export. See the LUT guide and GSTR-1 export guidance.
| Export route | Tax paid at export | What is refunded | Main filing mechanism | Core records |
|---|---|---|---|---|
| Export under LUT | No IGST paid on the export supply | Eligible accumulated ITC, subject to the applicable refund rules | RFD-01 refund application; LUT furnished online in RFD-11 | LUT, export invoices, shipping details, GSTR-1/GSTR-3B data and category-specific statements |
| Export with IGST payment | IGST paid | IGST paid on exported goods | Rule 96 shipping-bill process, not the ordinary RFD-01 route | Shipping bill, export manifest or report, valid GSTR-3B and reconciled outward-supply data |
The rules establish these distinctions, but eligibility is not an unrestricted choice. Confirm the current conditions and portal workflow before filing.
Category-by-category document checklist
The following checklist translates the evidence identified in Rule 89 and Rule 96 into practical files to collect. A statement or reference in RFD-01 does not replace the underlying business record; retain both.
Refund arising from an order or appeal-related payment
For a refund arising from a proper-officer, appellate, tribunal or court order, keep the relevant order reference and a copy of the order. Where the claim relates to a specified appeal-related payment, retain the payment reference and proof required by that provision. Match the amount and tax period in RFD-01 to the exact order or payment rather than attaching a general correspondence file.
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Export of goods under the Rule 89 RFD-01 route
Prepare a statement listing each shipping bill or bill of export number and date, together with the related export invoice number and date. Reconcile those entries with the invoices reported in returns and the customs export record. This category is distinct from the Rule 96 process for goods on which IGST was paid.
IGST refund on exported goods under Rule 96
Keep the shipping bill and confirm that the export manifest or export report covers it. The relevant GSTR-3B must be filed, and the outward-supply details must agree with the shipping data. A mismatch can affect the deemed filing date until the data is corrected. Rule 96 conditions and system processing are set out in the official rule text.
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Include a statement of service invoice numbers and dates. Keep the appropriate Bank Realisation Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC), as applicable to the transaction and the evidence accepted in the current form. The invoice statement, foreign-remittance evidence and return figures should describe the same supplies and period.
Supply of goods to an SEZ unit or developer
Prepare an invoice statement and obtain evidence that the specified SEZ officer endorsed admission of the goods in full for authorised operations. The application is filed after the required admission and endorsement conditions are met. Keep the endorsement tied to the exact invoices in the refund statement.
Supply of services to an SEZ unit or developer
Collect the service invoice statement and the specified officer’s endorsement of receipt for authorised operations. Also record how the SEZ recipient paid for the service and retain proof of that payment. Service claims therefore require both the authorised-operations endorsement and recipient-payment evidence.
Deemed exports
Provide a statement of invoice numbers and dates and any additional evidence notified for the deemed-export category. Because additional evidence can be prescribed by notification, check the current notification and the fields displayed in RFD-01 instead of relying on an old checklist.
Inverted-duty refund (accumulated ITC)
For accumulated ITC where the input tax rate exceeds the output tax rate, complete Annexure 1 in RFD-01. The annexure contains the numbers and dates of invoices received and invoices issued during the tax period. Reconcile purchase invoices, sales invoices, tax rates and the ITC claimed in returns before submitting the statement.
Refund after finalisation of provisional assessment
Attach or cite the final assessment order and its reference. The order must be final and must correspond to the amount and period claimed; a provisional assessment communication alone does not establish this category.
Unjust-enrichment documents
Many refunds require evidence that the incidence of tax was not passed on to another person, subject to the exceptions in Section 54(8). The document depends on the claim amount and the specific statutory category.
- Claim not exceeding ₹2 lakh: provide a declaration that the incidence of tax has not been passed on, unless an applicable Section 54(8) exception means the declaration is not required.
- Claim above ₹2 lakh: provide Annexure 2, a certificate from a chartered accountant or cost accountant, again subject to the statutory exceptions.
Do not treat the ₹2 lakh declaration-or-certificate split as universal for every refund. Check whether your category falls within a Section 54(8) exception and use the annexure or declaration requested by the current portal.
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Export records, LUT and return reporting
Furnishing the LUT
For exports without payment of tax, furnish the Letter of Undertaking online for the selected financial year. The GST Portal identifies Form GST RFD-11 for this purpose. Keep the submitted LUT acknowledgement with the export file and verify that it covers the financial year in which the supplies are made. Follow the current steps in the GST Portal LUT guide.
Shipping-bill details in GSTR-1
The GST Portal’s GSTR-1 guidance allows an exporter to report export invoice details even when the shipping-bill number and date are not yet available. Once those details are received, use the amendment section of a later GSTR-1 to furnish them. This is a portal workflow detail; verify the live return interface and applicable rules when filing. The guidance is available at GSTR-1 export guidance.
Records for the IGST-paid route
For a Rule 96 claim, retain the shipping bill, export manifest or report confirmation, export invoice and the filed GSTR-3B. Check that invoice value, taxable value, IGST amount, port or customs information and shipping-bill data are consistent. Correct return or shipping information through the permitted channel before expecting the system to process the refund.
How to prepare the application
- Classify the claim. Decide whether it is an order-based refund, export of goods, export of services, SEZ supply, deemed export, inverted-duty ITC, provisional-assessment finalisation or another Rule 89 category. Decide separately whether an IGST-paid goods export belongs in Rule 96.
- Open the live RFD-01 category. Review the current form, Annexure 1 requirements, declarations and file-upload limits. Portal fields and validations can change.
- Build an invoice-level reconciliation. Compare invoice numbers, dates, taxable values, tax amounts and customer or recipient details across books, GSTR-1, GSTR-3B, shipping records and the proposed refund statement.
- Collect category evidence. Add BRC/FIRC records for service exports, SEZ officer endorsements, recipient-payment proof for SEZ services, final assessment orders, shipping bills or other evidence listed above.
- Check unjust enrichment. Determine whether a declaration, Annexure 2 certificate or a statutory exception applies to the claim.
- Validate the export route. For LUT exports, confirm the RFD-11 LUT and the ITC calculation. For IGST-paid goods exports, confirm Rule 96 data, the manifest or report and the filed GSTR-3B.
- Submit and preserve acknowledgements. Save the ARN, uploaded statements, acknowledgements, endorsements and any clarification or deficiency correspondence with the source documents.
Common document problems and how to correct them
Choosing RFD-01 for a Rule 96 claim
A shipping-bill refund of IGST paid on exported goods follows Rule 96. Filing an unrelated RFD-01 category can send the claim into the wrong workflow. Reclassify the claim before submission and confirm the shipping-bill data is transmitted through the required return and customs channels.
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Differences in invoice number, date, taxable value or IGST amount can prevent a match. Compare the source invoice, GSTR-1 entry and shipping bill line by line. If a return detail was reported incorrectly, use the permitted amendment process and retain evidence of the correction.
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Missing export-realisation evidence
For service exports, an invoice list without the relevant BRC or FIRC may not establish realization. Identify which remittance document applies to each transaction and ensure the amount, currency, invoice reference and recipient agree with the claim.
Incomplete SEZ endorsement
An invoice alone does not prove that goods were admitted or services received for authorised operations. Obtain the specified officer’s endorsement and map it to the invoices. For services, add the recipient’s payment details and proof.
Using an outdated checklist
Historical GST Portal notices show that refund validations and Aadhaar or e-KYC workflows have changed. Those notices are context, not confirmation of every current validation. Before uploading, check the live portal, current Rule 89 or Rule 96 text and any notification applicable to your category. The GSTN functionality compilation is available at this official notice.
Records to retain after filing
Keep a complete claim file containing the submitted RFD-01 or the Rule 96 shipping-bill references, invoice-level workings, filed GSTR-1 and GSTR-3B, LUT acknowledgement where relevant, shipping bills and export reports, BRC/FIRC records, SEZ endorsements, payment proof, orders, certificates, declarations and portal acknowledgements. Retaining the evidence in the same order as the refund statement makes a clarification request easier to answer.
Where to verify the current requirement
The core documentary categories come from CGST Rule 89 and CGST Rule 96. Use the CBIC rules page and the GST Portal’s current RFD-01, LUT and GSTR-1 instructions to confirm the exact annexures, declarations, file formats and validations for your claim. Rules and electronic workflows can change, so verify them both when preparing the file and immediately before submission.
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