How Do You Claim a GST Refund on Export of Services?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
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Short answer
You claim a GST refund on export of services by filing Form GST RFD-01 on the GST portal. Exporters under an LUT claim unutilised input tax credit. Exporters who paid IGST claim that tax back. The claim must be filed within two years of the relevant date, usually the date the export payment was received.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| GST-registered exporters of services with unutilised input tax credit from exports under LUT or bond, or with IGST paid on exported services | CGST Act sections 54 and 56, IGST Act section 16, CGST Rules 89 to 92, CBIC Circular 125/44/2019-GST | Within two years from the relevant date: the date of receipt of payment, or the invoice date where payment was received in advance | Not applicable to the refund itself; a claim filed after two years is time-barred, and unpaid LUT exports attract tax with interest under Rule 96A | 9 Oct 2026 |
What is a GST refund on export of services?
A GST refund on export of services returns GST that an exporter has borne on a zero-rated supply. Exports are zero-rated under section 16 of the IGST Act, so the tax on inputs or on the export itself can be claimed back through section 54 of the CGST Act.
- ITC refund: A registered person exporting under a bond or LUT without paying IGST can claim a refund of unutilised input tax credit (IGST Act, section 16(3)).
- IGST refund: Since 1 October 2023, the option to export on payment of IGST and claim it back is governed by section 16(4), which lets the Government notify the persons or supplies that may use it (IGST Act, section 16(4)). The GST portal still lists 'Exports of services with payment of tax' as a refund ground (GST portal FAQ).
- Export condition: A supply is an export of services only if, among other conditions, payment is received in convertible foreign exchange or in Indian rupees where RBI permits (IGST Act, section 2(6)).
- Form: Both refund types are filed electronically in Form GST RFD-01 on the common portal (CGST Rule 89(1)).
For background on why exports carry no GST, see GST on export of services, what is zero-rated supply and how to file an LUT.
Who can claim a GST refund on export of services?
Any GST-registered exporter of services who has borne GST on exports can claim a refund, if the export conditions are met and payment has been received. The refund ground you select on the portal depends on whether you exported under an LUT or paid IGST.
| Exporter situation | Refund available | Why | Best for |
|---|---|---|---|
| Exports under LUT or bond, with input tax credit building up | Yes, refund of unutilised ITC | Allowed for zero-rated supplies made without payment of tax (CGST Act, section 54(3)) | Freelancers and firms with large input costs such as software, rent or subcontractors |
| Exports on payment of IGST | Yes, refund of IGST paid | Ground 'Exports of services with payment of tax' in Form GST RFD-01 (GST portal FAQ) | Exporters who paid IGST because no LUT was in place |
| Exports under LUT with little or no input tax credit | Nothing to claim | The refund is limited to unutilised ITC, so with no ITC there is no refund amount (CGST Rule 89(4)) | Solo consultants with minimal business purchases |
| Export payment not yet received | Not yet | Payment in foreign exchange or permitted rupees is a condition of export of services (IGST Act, section 2(6)) | Exporters waiting on overdue client invoices |
| Person not registered under GST | No export refund | Section 16(3) of the IGST Act gives the ITC refund to a registered person making zero-rated supplies (IGST Act, section 16(3)) | Check whether GST registration is needed first |
How do you file Form GST RFD-01 for a refund on export of services?
You file Form GST RFD-01 from Services, Refunds, Application for Refund on the GST portal, after filing all due GSTR-1 and GSTR-3B returns. The steps below follow the GST portal manual for ITC refunds on exports; the IGST-paid route is similar with Statement 2.
- Make sure Form GSTR-1 and Form GSTR-3B are filed for every period due up to the filing date, including the latest GSTR-3B for the refund period.
- Log in at www.gst.gov.in and go to Services, Refunds, Application for Refund.
- Select the refund type: 'Exports of Goods/Services - without Payment of Tax (accumulated ITC)' for LUT exports, or 'Exports of services with payment of tax' for IGST paid exports.
- Select the tax period and click CREATE REFUND APPLICATION. You can club several tax periods in one application.
- Download the offline utility and enter each export invoice, debit note or credit note with its BRC or FIRC number and date: Statement 3 for LUT exports, Statement 2 for IGST paid exports.
- For an ITC refund, also complete Annexure B (details of inward supplies on which ITC was taken) in its offline utility.
- Upload the JSON files and click VALIDATE STATEMENT. The portal checks the entries against your GSTR-1 data.
- For an ITC refund, enter turnover of zero-rated supply and adjusted total turnover. The portal computes the maximum refund in Statement 3A.
- Upload supporting documents, select a bank account from your registration details and preview the PDF.
- Sign with DSC or EVC. The portal generates an ARN, sends it by email and SMS and, for an ITC refund, debits the claimed amount from your electronic credit ledger.
What happens after Form GST RFD-01 is filed for an export of services refund?
The application goes to the jurisdictional refund officer, who must issue an acknowledgement in Form GST RFD-02 or a deficiency memo in Form GST RFD-03 within 15 days (CGST Rule 90).
- Provisional refund: up to 90% of the claim on zero-rated supplies may be refunded provisionally (section 54(6)), by an order in Form GST RFD-04 within seven days of acknowledgement, based on system risk evaluation (CGST Rule 91(2)).
- Final order: the officer sanctions the refund in Form GST RFD-06 and issues a payment order in Form GST RFD-05 (CGST Rule 92).
- Time limit: the final order is due within 60 days of receipt of an application complete in all respects (section 54(7)).
- Payment: the refund is credited to a bank account listed in your GST registration (CGST Rule 92(4)).
How do you track the status of a GST export refund application?
You track the refund under Services, Refunds, Track Application Status by entering the ARN, with or without logging in. After login you can also search by filing year and update a bank account if PFMS bank validation has failed (GST portal FAQ on tracking refunds).
Can a GST export refund application be withdrawn after filing?
Yes. You can withdraw it in Form GST RFD-01W at any time before a provisional order, final order, payment order, withholding order or show cause notice is issued. Any amount debited from your ledger is credited back (CGST Rule 90(5) and (6)).
What documents are needed for a GST refund on export of services?
The core document for an export of services refund is a statement of export invoices matched to the bank realisation certificates or foreign inward remittance certificates (CGST Rule 89(2)(c)). CBIC lists further supporting documents in Annexure A of Circular 125/44/2019-GST.
| Document | Needed for | Source | Best for |
|---|---|---|---|
| Statement of invoices with BRC or FIRC numbers and dates | Both refund types (Statement 3 for LUT, Statement 2 for IGST paid) | Rule 89(2)(c) | Every service exporter; see FIRC vs FIRA vs e-BRC |
| Statement 3A (refund computation) | ITC refund under LUT | Circular 125/44/2019-GST, Annexure A | Exporters claiming accumulated ITC |
| Annexure B statement of inward supply invoices | ITC refund; also listed for the IGST paid ground | Circular 125/44/2019-GST, para 36 and Annexure A | Exporters with many purchase invoices |
| Self-certified copies of invoices missing from the auto-populated inward supply statement | ITC refund | Circular 125/44/2019-GST, para 36 | Exporters whose suppliers filed late |
| Declaration and undertaking (section 54(3) provisos; sections 16(2)(c) and 42(2)) | Both refund types | Circular 125/44/2019-GST, Annexure A | All applicants, filed with the form |
| Supporting uploads | IGST paid ground: up to 10 documents of up to 5 MB each | GST portal FAQ | Exporters who want to add contracts or proof of service |
What happens if a GST refund on export of services is delayed or rejected?
If the refund is not paid within 60 days of receipt of the application, interest is payable on the delay. If the claim is incomplete, the officer issues a deficiency memo and you file a fresh application. Rejection needs a notice and a hearing first.
- Interest: A refund ordered but not paid within 60 days of receipt of the application earns interest at a notified rate not exceeding 6% for the period of delay beyond 60 days (CGST Act, section 56).
- Deficiency memo: A Form GST RFD-03 memo ends that application, and you must file a fresh one; the time from filing to the memo is excluded from the two-year limit (CGST Rule 90(3)). Debited ITC is re-credited automatically (Circular 125/44/2019-GST, para 10).
- Show cause: If the officer finds part of the claim inadmissible, a notice in Form GST RFD-08 is issued and you reply in Form GST RFD-09 within 15 days; no claim is rejected without a hearing (CGST Rule 92(3)).
- Withholding: A refund can be withheld or adjusted if you have not filed returns or owe unpaid tax, interest or penalty (section 54(10)), through an order in Form GST RFD-07 (CGST Rule 92(2)).
- Small claims: No refund is paid if the amount is less than Rs 1,000 (section 54(14)).
If money is sanctioned but not credited, use Services, Refunds, Intimation on account of Refund not Received on the GST portal to report the ARN (GST portal FAQ). If a claim is rejected and you will not appeal, you can file an undertaking so the rejected amount is re-credited to your ledger through Form GST PMT-03 (GST portal FAQ, Q30).
How is the GST refund of input tax credit on export of services calculated?
The ITC refund equals zero-rated turnover multiplied by net ITC, divided by adjusted total turnover (CGST Rule 89(4)). Say a consultant, in a hypothetical quarter, receives Rs 30,00,000 for exported services and bills Rs 10,00,000 of domestic services, with Rs 2,00,000 of net ITC. The refund is 30,00,000 x 2,00,000 / 40,00,000 = Rs 1,50,000. The portal then allows the least of this figure and the credit ledger balances (Circular 125/44/2019-GST, para 37).
| Formula term | What it means | Source | Best for |
|---|---|---|---|
| Turnover of zero-rated supply of services | Payments received in the period for exported services, plus advances from earlier periods for services completed now, minus advances for services not yet completed | Rule 89(4)(D) | Exporters who invoice in one period and get paid in another |
| Net ITC | Input tax credit availed on inputs and input services in the period; the portal excludes capital goods ITC | Rule 89(4)(B); GST portal FAQ | Exporters checking which purchases count |
| Adjusted total turnover | Turnover in the State excluding services, plus zero-rated and other services turnover, excluding exempt supplies other than zero-rated supplies | Rule 89(4)(E) | Exporters who also supply clients in India |
| Relevant period | The period for which the claim is filed | Rule 89(4)(F) | Choosing monthly or clubbed periods |
| Ledger caps | Credit ledger balance at the end of the period and at the time of filing | Circular 125/44/2019-GST, para 37 | Exporters who used ITC to pay domestic tax |
| IGST paid refund | The IGST paid on the export invoices, up to the tax shown in Table 3.1(b) of GSTR-3B | GST portal FAQ | Exporters who paid IGST on exports |
What are the common mistakes in GST refund claims on export of services?
- Missed deadline: Filing more than two years after the relevant date. The portal shows a disclaimer that it does not check this limit, so the responsibility stays with you (GST portal manual).
- Invoice mismatch: Entering invoice details in the refund statement that differ from Table 6A of GSTR-1, which causes validation errors (GST portal FAQ).
- Wrong GSTR-3B table: Reporting IGST on exports outside Table 3.1(b) of GSTR-3B, which blocks the IGST paid refund (GST portal FAQ).
- Missing BRC or FIRC: Claiming for invoices whose payment has not arrived or whose bank certificate is not yet issued. Realisation of payment is a condition for export of services (Circular 125/44/2019-GST, para 48).
- Pending returns: Applying before all due GSTR-1 and GSTR-3B returns are filed, so the portal does not allow the application (GST portal manual).
- Locked invoices: Assuming an invoice can be reused in a later claim. Invoices in Statement 3 are locked unless a deficiency memo is issued or the application is withdrawn (GST portal manual).
- Unchecked values: Filing without previewing the form. The FAQ notes that no rectification is allowed after filing (GST portal FAQ).
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Central Goods and Services Tax Act, 2017: Section 54 (Refund of tax), Sub-sections (1), (3), (6), (7), (8), (10), (14); Explanation (2)(c) relevant date for services (checked 9 Oct 2026)
- Central Goods and Services Tax Act, 2017: Section 56 (Interest on delayed refunds), Interest not exceeding 6% for delay beyond 60 days, as substituted w.e.f. 1 October 2023 (checked 9 Oct 2026)
- Integrated Goods and Services Tax Act, 2017: Section 16 (Zero rated supply), Sub-sections (1), (3) and (4) as substituted w.e.f. 1 October 2023 (checked 9 Oct 2026)
- Integrated Goods and Services Tax Act, 2017: Section 2 (Definitions), Clause (6) export of services (checked 9 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 89 (Application for refund), Sub-rules (1), (2)(c), (2)(l), (2)(m), (3), (4)(B) to (F) (checked 9 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 90 (Acknowledgement), Sub-rules (2), (3) and proviso, (5), (6) (checked 9 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 91 (Grant of provisional refund), Sub-rule (2) as substituted w.e.f. 1 October 2025 by Notification 13/2025-CT (checked 9 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 92 (Order sanctioning refund), Sub-rules (1), (2), (3), (4) (checked 9 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 96A (Export under bond or LUT), Sub-rule (1)(b) as substituted by Notification 12/2024-CT (checked 9 Oct 2026)
- CBIC Circular No. 125/44/2019-GST dated 18 November 2019: Fully electronic refund process through Form GST RFD-01, Paras 4(d), 6, 9, 10, 36, 37, 45, 48 and Annexure A (checked 9 Oct 2026)
- GST Portal user manual: Exports of Goods/Services without Payment of Tax (accumulated ITC), Filing steps, Statement 3, Annexure B, limitation disclaimer, invoice locking (checked 9 Oct 2026)
- GST Portal FAQs: Refund of ITC on Exports of Goods and Services without payment of Integrated Tax, Q1, Q4 to Q7, Q23, Q27, Q30, Q31 (checked 9 Oct 2026)
- GST Portal FAQs: Refund on Account of Export of Services (With Payment of Tax), Q1 to Q3, Q6, Q10, Q12, Q23, Q27 (checked 9 Oct 2026)
- GST Portal FAQs: Track Refund Status, Q1, Q2, Q5 to Q8 (checked 9 Oct 2026)
- GST Portal FAQs: Submitting Intimation on Account of Refund Not Received, Q1, Q2, Q4 (checked 9 Oct 2026)
Frequently asked questions
What is the time limit for a GST refund on export of services under section 54?
Section 54(1) allows a refund application within two years from the relevant date. For export of services, the relevant date is the date payment is received in foreign exchange or permitted rupees, where the service was completed first. Where payment came in advance, it is the invoice date.
Does a GST export refund need a chartered accountant certificate under Rule 89?
Generally no. Rule 89(2)(m) requires a CA or cost accountant certificate on unjust enrichment for claims above Rs 2 lakh, but exempts refunds covered by clauses (a) to (d) and (f) of section 54(8). Refunds of tax on exports and of unutilised ITC fall within those clauses.
Can one Form GST RFD-01 cover several months of exports?
Yes. The GST portal FAQ says one Form GST RFD-01 can cover multiple tax periods, even across two financial years, and nil periods can be clubbed with refund periods. A saved draft stays on the portal for 15 days before it is purged. Check the period options on the portal before filing.
Can multiple export invoices be linked to a single FIRC in a GST refund claim?
Yes. The GST portal FAQs confirm that multiple invoices can be shown against a single BRC or FIRC. One invoice can also carry several BRC or FIRC numbers when a client pays in parts. The BRC or FIRC date may fall before, on or after the invoice date.
What happens to the GST refund if export payment arrives after the Rule 96A period?
Rule 96A binds an LUT exporter to pay tax with interest if service payment is not received within one year of the invoice, or the FEMA period with RBI extensions, whichever is later. CBIC Circular 125/44/2019-GST says Commissioners may extend this period after the fact.
Does the GST portal debit the credit ledger when an IGST paid export refund is filed?
No. The GST portal FAQ states that no ledger entry is passed when a refund on export of services with payment of tax is filed. For an ITC refund under LUT, the portal debits the claimed amount from the electronic credit ledger when the application is filed.
Who decides a GST export refund claim filed in Form GST RFD-01?
The GST portal assigns the Form GST RFD-01 claim to the jurisdictional refund processing officer of the Centre or the State, depending on which authority you are assigned to. If it reaches the wrong officer, Circular 125/44/2019-GST asks for reassignment within three working days, without a deficiency memo.