To get refund of Exports of Goods/Services- without Payment of Tax (accumulated ITC), taxpayer has to file refund application in Form GST RFD-01 at GST Portal.

Applicant has to be careful while furnishing values in Form GST RFD-01, as no rectification in application is allowed after its filling and must ensure that:

• Applicant has to ensure that they have filed the Form GSTR-1 and Form GSTR- 3B for the all the tax periods pertaining to which Refund is claimed.

• They must have exported goods/service on account of which they are claiming ITC refund. In case of Export of Goods, tax payer shall provide Shipping Bill and EGM details.

• In case of export of services, they should have obtained FIRC/BRC from the concerned bank for receipt of foreign exchange.

Prerequisites before Filing Refund

• Valid LUT (Letter of Undertaking) for the relevant financial year.

• Shipping Bills / Export Invoices.

• EGM (Export General Manifest) filed by the shipping line (for goods).

• FIRC / BRC (for export of services).

• Ledger showing unutilized ITC accumulated because exports are zero-rated.

• The Invoice details given under Form GSTR-1 (Table 6A of Form GSTR-1) and as given in refund statement must be same.

List of all statements/declarations/undertakings/certificates and other supporting documents to be provided along with the refund application

• Declaration under second and third proviso to section 54(3)

• Undertaking in relation to section 16(2)(c)

• Statement 3 under rule 89(2)(b) and rule 89(2)(c)

• Statement 3A under rule 89(4)

• Statement of invoices (Annexure-B)

• BRC/FIRC in case of Export of services and shipping bill (only in case of exports made through non-EDI ports) in case of goods

Procedure to file RFD-01 in case of for refund of ITC on account of Exports of Goods/Services- without Payment of Tax on GST portal is as follows—

To file the application for refund of ITC on account of Exports of Goods/Services- without Payment of Tax (accumulated ITC) on the GST Portal, perform following steps:

Step 1

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command.

3. The Select the refund type page is displayed.

Step-2 Select Refund category

1. Select the Exports of Goods/Services- without Payment of Tax (accumulated ITC) option.

2. Select the Tax Period for which application has to be filed from the drop-down list.

3. Click the CREATE REFUND APPLICATION button.

4. The Exports of Goods/Services- without Payment of Tax (accumulated ITC) page is displayed.

Step-3—Download Offline Utility –

To download and enter details in Statement 3 for documents for which refund has to be claimed

Step 4—

Upload Details of Exports of goods and/ or services - To upload the CSV file with details of exports of good/ or services

Once the template is downloaded, you need to enter the document details for which refund has to be claimed. Enter the GSTIN and “From Return Period” and “To Return Period” in mmyyyy format for which refund has to be claimed.

Enter the Sr. No., Document Details, Goods/ Services, Shipping bill/ Bill of export/ Endorsed Document no. details. The document includes an invoice, a Debit note or a Credit note. Multiple Debit note or Credit note issued against invoices can also be entered in this statement.

Notes:

1. EGM details are mandatory in case of goods. BRC/FIRC details must be provided in case of services. You need to enter Unique BRC/FIRC details, as separate rows in Statement 3.

2. Port Code can be 6 digits alphanumeric only. Shipping Bill No can be 3 to 7 numeric digits.

3. EGM length can be between 1 to 20 characters.

4. BRC/FIRC length can be between 3 to 30 alphanumeric characters.

5. The date of BRC/ FIRC for export of services in the Statement 3 to be uploaded can be before/ on/ after the date of document.

6. One document can have multiple BRC/FIRC numbers. User can enter multiple BRC/FIRC numbers in Statement 3.

7. Document Date cannot be prior to 1st July 2017. Document date can be on or after 1stJuly 2017.

8. EGM date can be prior to 1st July 2017. There is no linking of EGM date with Shipping Bill date.

9. BRC/FIRC date can be prior to 1st July 2017.

10. Shipping Bill Number is mandatory, on selection of “Goods” option.

Step-5

Enter values In the Table Computation of Refund to be claimed Statement-3A [rule 89(4)]: -

a. In Column (1) of Turnover of zero rated supply of goods and services (1), enter the aggregate turnover of zero rated supply of goods and services i.e. Integrated Tax, Central Tax, State/ UT Tax and Cess.

b. In Column (2) of Adjusted total turnover, enter the aggregate adjusted total turnover i.e. Integrated Tax, Central Tax, State/ UT Tax and Cess.

c. In Column (3) of Net input tax credit, the Net ITC in table “Computation of Refund to be claimed” is auto-populated by the system and can be edited downwards.

d. After filling the appropriate figures in the table (Statement 3A), the amount of refund will get auto populated in the column (4) “Maximum refund amount to be claimed”.

Step-6 Maximum refund amount

Following validations is applicable for checking amount entered by taxpayer under column “Refund to be claimed”:

i. Refund amount to be claimed such that:-

1. the amount in each head is equal to or lower than the balance in each head of Electronic credit ledger;

2. the total refund amount should not exceed the “Maximum Refund amount to be claimed” in Statement 3A; and

3. the total refund amount should not exceed the amount calculated at the aggregate level (IGST+CGST+SGST) in the table “Balance in Electronic Credit Ledger at the end of tax period for which refund is claimed”

ii. Total Refund Claimed to be entered in Cess must be less than or equal to “Maximum Refund amount to be claimed” in Statement 3A.

For Example: In table “Maximum Refund amount to be claimed” in Statement 3A is 1,00,000 INR. The amount in table “Balance in Electronic Credit Ledger at the end of tax period for which refund is claimed” is (CGST=0, SGST=0, IGST=1,50,000) and aggregate amount is 1,50,000 INR. Amount available in Electronic Credit Ledger is (CGST=80,000, SGST=10,000, IGST=0). Now, the total refund to be claimed cannot exceed such that-

• “Maximum Refund amount to be claimed” - 1,00,000 INR

• Aggregate level of table “Balance in Electronic Credit Ledger at the end of tax period for which refund is claimed” - 1,50,000 INR

• The total refund amount cannot exceed the balance available in Electronic Credit Ledger at the individual level i.e. (CGST=80,000, SGST=10,000, IGST=0)

Hence, the total refund amount claimed can be (CGST=80,000, SGST=10,000, IGST=0) and total refund amount that can be claimed is 90,000 INR.

STEP 7 — Upload Supporting Documents

Mandatory uploads:

• Statement 3 (exports details – auto linked with Shipping Bill)

• Declaration under Rule 89(2)(l)

• Undertaking under section 16(2)(c)

• Invoice copies

STEP 8 — Preview and Submit RFD-01

• Validate all values

• Click “Proceed”

• Sign using DSC / EVC

• Application Reference Number (ARN) gets generated.

Once Application Reference Number (ARN) is generated, refund application filed will be assigned to Jurisdictional Refund Processing Officer for processing. Refund applicant can track the status of refund application filed using “Track Application status” functionality on the portal.

STEP 9 — Refund Processing by Officer within 15 days:

• Acknowledgement (RFD-02)

• Deficiency Memo (RFD-03)

If RFD-03 is issued, you must refile a fresh RFD-01 after correcting errors.

STEP 10 — Refund Verification

The officer checks:

• ITC claimed vs. GSTR-2A

• Export realization (for services)

• EGM filing (for goods)

• ITC on blocked credits (Rule 42/43)

• Ledger balance

STEP 11 — Refund Sanction —If approved, officer issues: