How to Claim a GST Refund on Exports: IGST Route and LUT (RFD-01) Route
GST refund on exports: IGST refund through shipping bills, or ITC refund in RFD-01 within 2 years under LUT, with risk-based 90% provisional refund.
Short answer
Exporters claim GST refunds in one of two ways. If you paid IGST on exported goods, the shipping bill is treated as the refund application once GSTR-1 and GSTR-3B are filed. If you exported under LUT, file Form RFD-01 for unutilised input tax credit within two years of the relevant date. Low-risk zero-rated claims can get up to 90% provisionally.
- Refund of IGST on goods
- Shipping bill treated as application
- Refund of ITC under LUT
- Form RFD-01
- Time limit
- 2 years from relevant date
- Provisional refund
- Up to 90%, risk-based (Instruction 06/2025)
- Final order
- Within 60 days of complete application
- Delay interest
- 6% a year after 60 days
Which route are you on?
The refund process depends on how you exported. Exports of goods with IGST paid are refunded largely automatically through customs. Exports of goods or services under LUT, and supplies to SEZ units, are refunded through the GST portal as unutilised input tax credit.
| Export type | Refund of | Process |
|---|---|---|
| Goods with IGST paid | IGST paid | Shipping bill + GSTR-1 Table 6A + GSTR-3B; customs processes |
| Goods under LUT | Unutilised ITC | RFD-01 on GST portal |
| Services under LUT | Unutilised ITC | RFD-01 with remittance proof |
| Services with IGST paid | IGST paid | RFD-01 on GST portal |
IGST refund on goods
For goods exported on payment of IGST, the shipping bill filed with customs is deemed to be the refund application once the export general manifest is filed and the supplier has reported the invoices in GSTR-1 and filed GSTR-3B for the period. Customs validates the data with the GST system and credits the refund to the bank account registered with customs. Mismatches between invoice data in the shipping bill and GSTR-1 are the main cause of stuck refunds, so match invoice numbers and values exactly.
ITC refund under LUT in RFD-01
File RFD-01 on the GST portal for a tax period or a group of periods, within two years of the relevant date. For goods, the relevant date is linked to the date of shipment; for services, it is generally the date of receipt of payment in convertible foreign exchange. The refund amount follows the formula in Rule 89(4), which allocates ITC to zero-rated turnover in proportion to total turnover.
- Statement of export invoices with shipping bill or remittance details
- GSTR-2B-based ITC statement
- Proof of export (shipping bill, airway bill) for goods
- Foreign inward remittance certificates or bank realisation for services
- Copy of LUT
- Declarations required in the form
Provisional refund and timelines
Rule 91 allows provisional sanction of up to 90% of the claim for zero-rated supplies. CBIC Instruction 06/2025 of 3 October 2025 links this to system-based risk evaluation: low-risk claims can be sanctioned provisionally on the basis of the system's assessment, while higher-risk claims get detailed scrutiny. The officer issues an acknowledgement or deficiency memo, and the final order is due within 60 days of a complete application. Delay beyond that carries interest at 6% a year.
After the order
The refund is credited to the bank account linked with the GSTIN, so validate the bank account on the portal in advance. If a claim is rejected wholly or partly, a payment order is issued for the balance and you can appeal within three months. Unused amounts may be re-credited to the electronic credit ledger in some cases.
Common mistakes
Frequent problems include wrong turnover figures in the Rule 89(4) formula, claiming ITC not reflected in GSTR-2B, missing remittance proof for services, filing beyond two years and reporting exports in the wrong GSTR-1 table. Keep a monthly refund file instead of reconstructing data years later.
Step by step
- 1Identify the route
Decide whether you exported with IGST or under LUT.
- 2File returns correctly
Report exports in GSTR-1 Table 6A and file GSTR-3B.
- 3Match shipping bills
For IGST route, ensure invoice data matches exactly.
- 4Compute refund
Apply the Rule 89(4) formula for LUT exports.
- 5Collect proof
Gather shipping bills, BRCs or FIRCs and ITC statements.
- 6File RFD-01
Submit within two years of the relevant date.
- 7Respond to memos
Answer any deficiency or show cause notice.
- 8Track credit
Confirm provisional and final refund credit in your bank.
Related services
Sources
- GST Common Portal
- CBIC GST – Acts, rules and notifications
- Taxmann – CBIC risk-based 90% provisional GST refunds
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
What is the time limit for a GST export refund?
Two years from the relevant date, which for services is generally linked to the date of receipt of payment.
Do I need to file RFD-01 for IGST paid on goods exports?
No. The shipping bill is treated as the refund application once GSTR-1 and GSTR-3B are filed.
How much provisional refund can I get?
Up to 90% of the claim for zero-rated supplies, sanctioned on a risk-based assessment.
Is interest paid on delayed refunds?
Yes, at 6% a year if the refund is not paid within 60 days of a complete application.