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For an Indian GST refund claim connected with exported services, keep a file that links each export invoice to the money received and to the return and refund application in which it was reported. The refund rules call for a statement showing relevant invoice numbers and dates with the corresponding Bank Realisation Certificates (BRCs) or Foreign Inward Remittance Certificates (FIRCs), as applicable. Retain the underlying invoices, bank evidence, books and source documents as well—not just a downloaded form.
This record set supports either broad route described in official guidance: exporting without payment of IGST and seeking a refund of eligible accumulated input tax credit (ITC), or exporting after paying IGST and seeking a refund of the IGST paid. Eligibility depends on the facts and the law in force when you file.
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What the refund file must prove
A defensible file should let an officer move from the refund claim to the invoice, from the invoice to the service accounting entry, and from that invoice to the bank receipt. The prescribed statement for a services-export refund identifies invoice numbers and dates and links them with BRC/FIRC details. The wider records explain what was supplied, how it was recorded, and how consideration was received.
- What was exported: the issued service invoices and the commercial records behind them.
- What was received: a BRC, FIRC or other relevant remittance evidence matched to the invoice or invoices it settles.
- What was claimed: the electronic refund application, its acknowledgement, attachments and related correspondence.
- How it was reported: GSTR-1, the relevant return records and a reconciliation to the refund calculation.
- How it was accounted for: books, ledgers and source documents with an audit trail.
The documents do not, by themselves, turn a transaction into an export of services. The statutory export conditions and the applicable refund rules still have to be satisfied.
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Confirm the export and refund route before assembling evidence
An overseas customer is not the sole test for export treatment. CBIC guidance describes a receipt condition—consideration in convertible foreign exchange, or in Indian rupees where the Reserve Bank of India permits it—and the refund circular reiterates that condition. Check the specific transaction against the law and current notifications before treating it as an eligible export.
The GST Portal describes two broad reporting and refund routes. Your document set should make clear which one you used:
| Issue | Export without payment of IGST | Export after paying IGST |
|---|---|---|
| Tax at export | No IGST is charged under the applicable LUT/bond route. | IGST is paid on the export supply. |
| Refund sought | Eligible accumulated ITC attributable to the export. | IGST paid on the exported supply. |
| LUT or bond | Preserve the applicable undertaking or bond and its filing or acceptance evidence. | An LUT/bond is not the defining document for this route. |
| Core reporting trail | Export invoices, LUT/bond records, returns, ITC workings and the refund claim. | Export invoices, proof of IGST payment, returns and the refund claim for tax paid. |
| Common to both | Evidence of receipt, invoice-to-payment reconciliation and records proving the statutory export conditions. | |
These are route distinctions, not a universal recommendation. The appropriate route and the amount refundable depend on your facts, registrations, tax period and the rules applicable at filing.
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1. Export-service invoices
Keep every issued invoice for the exported service, including the final version supplied to the customer and any permitted amendment or credit-note trail. Maintain a schedule containing the invoice number, invoice date, customer identifier, currency, taxable value and the return period in which it was reported. The invoice particulars must comply with the applicable service-invoice rules; compare the document with the current CBIC tax-invoice, credit and debit note rules.
Do not rely on a sales spreadsheet as a substitute for the invoice. Store the original electronic file or a legible scan, preserve amendments, and ensure the number and date in the refund statement exactly match the issued document.
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2. BRC, FIRC and other receipt evidence
File the BRC or FIRC associated with each receipt, as applicable to your banking arrangement. Where a bank document covers several invoices, create a mapping showing the allocation by invoice number, amount and receipt date. Where one invoice is paid in instalments, retain every remittance record and show the cumulative amount applied to that invoice.
Bank advice, inward-remittance messages, payment-provider statements or other relevant evidence can supplement a BRC/FIRC when the circumstances call for it, but they should not be presented as interchangeable with a prescribed document without checking the current requirement. Record the exchange-rate basis and any bank charges used in your reconciliation. Do not state that every export must be paid only in foreign currency: Indian-rupee receipt can be permitted in cases recognised by the RBI, and the applicable permission should be documented.
3. Refund statement and FORM GST RFD-01 trail
The refund rules identify an electronic application in FORM GST RFD-01 for the relevant category. Keep a complete copy of the submitted form, the invoice-number/date and BRC/FIRC statement, uploaded annexures, the portal acknowledgement or ARN, deficiency memos, replies, orders and correspondence. The prescribed evidence is the invoice and remittance statement; retaining the filing package is prudent because it shows exactly what was claimed.
Use a versioned folder or document register so a later replacement file cannot silently overwrite the submission. Note the tax period, claim category, amount claimed, date filed and the person who approved the figures.
4. Return and export-reporting records
The GST Portal’s GSTR-1 guide explains reporting of export invoices and the broad choice between exporting without payment of IGST and claiming eligible ITC, or paying IGST and claiming the tax paid. Retain filed GSTR-1 data, the relevant return that reports tax or ITC, payment challans where IGST was paid, and reconciliation schedules connecting those returns to the refund amount.
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Capture the portal-generated acknowledgement and downloadable reports at filing time. Screens and labels can change, so verify the current portal workflow before submitting a new claim.
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5. Books, ledgers and source documents
Keep the sales register, customer ledger, bank ledger, GST ledgers, ITC records and journal entries supporting the exported service and its receipt. Add contracts, purchase orders, statements of work, delivery or acceptance evidence, debit or credit notes and correspondence when they explain the supply or the amount received.
CBIC’s accounts and records rules recognise paper and electronic source documents and address audit trails and interlinkages to source documents and financial accounts. Your system should therefore preserve the link between an entry in the books and the underlying invoice, bank record and calculation rather than only storing a final total.
6. LUT or bond records where the no-IGST route is used
If the export was made without payment of IGST under an LUT or bond, retain the undertaking or bond, its submission and acceptance evidence, the relevant financial-year details and any related correspondence. Keep these records beside the invoices and refund workings, not in an unrelated compliance folder. CBIC’s sectoral FAQ describes the LUT/bond route and refund of accumulated ITC, while current procedural requirements should be confirmed for the period concerned.
How to link invoices to foreign payments
A clear reconciliation is often the most useful working paper in the file. Build it before filing rather than trying to reconstruct it after a query.
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- Start with the invoice register. Export a list of all service-export invoices for the claim period, including invoice number, date, currency, value, customer and the return in which each invoice appears.
- Add each receipt. Enter the bank reference, value date, currency, amount received, exchange-rate information, bank charges and the BRC/FIRC number or equivalent evidence reference.
- Allocate receipts. Match a single receipt to one invoice or document the allocation across several invoices. For instalments, show the running balance until the invoice is fully settled.
- Explain differences. Identify withholding, bank fees, credit notes, refunds, overpayments, short payments and foreign-exchange movements. Do not force a match by changing the invoice value.
- Check the receipt condition. Confirm that the form of receipt is one permitted for the transaction, including any RBI-permitted rupee receipt, and retain the supporting bank or regulatory evidence.
- Tie the schedule to the claim. Reconcile the invoices in the schedule to the amount reported in GSTR-1 and to the refund calculation. Have a second person review totals and invoice dates.
Use stable identifiers in file names—for example, invoice number, receipt reference and tax period—while keeping the original bank document unchanged. A separate index can point to files stored in different systems.
What to preserve for an LUT-based ITC refund
The no-IGST route has an additional compliance trail. Preserve the LUT or bond accepted for the relevant period, proof of submission, and evidence that the exported invoices were reported under that route. Keep the ITC ledger and calculation showing how eligible credit was accumulated and how the amount attributable to exports was derived. Retain purchase invoices and other source documents supporting the credits included in the calculation.
Do not mix domestic supplies, blocked credits or credits belonging to another period into the export calculation. Label exclusions and adjustments so an auditor can reproduce the figure from the ledger and the return.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to preserve when IGST was paid
For the paid-IGST route, retain the export invoice showing IGST, proof that the tax was paid through the relevant return or challan, and the reporting record that connects the invoice to the export declaration or return data used for the refund. The payment evidence must reconcile to the IGST amount claimed; an invoice alone does not demonstrate that the tax reached the government account.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallKeep the same receipt and export-condition evidence required for the underlying service export. The route changes the tax amount being refunded, not the need to substantiate the export and consideration.
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Records, audit trail and access controls
Design the file so it remains readable if staff, accounting software or storage locations change. Maintain a register with document type, period, owner, storage path and last review date. Preserve original electronic metadata where practical, restrict deletion rights, and record corrections rather than replacing an historical file without an explanation.
For paper documents, scan legibly and retain the original when it has evidentiary value or when your policy requires it. For electronic records, keep a backup and test that files can be opened. A broken link, password-only archive or missing attachment can defeat an otherwise correct reconciliation.
CBIC’s records rules require relevant accounts and documents to be available and contemplate audit-trail links to source documents and financial accounts. Make sure an authorised reviewer can retrieve the invoice, receipt, ledger entry, return and refund submission from the index without relying on one employee’s memory.
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Do not apply one unverified number to every document in a services-export refund file. The period can depend on the applicable GST record rule, the tax period, assessments or proceedings, accounting requirements and other laws. The cited material establishes a duty to maintain accounts and relevant documents but does not establish a universal retention period for every record type and taxpayer.
Adopt a documented retention policy that covers invoices, BRC/FIRC records, returns, RFD-01 submissions, LUTs, books and correspondence, and have a tax professional confirm the period for your facts. Suspend routine deletion when an audit, notice, appeal or investigation is pending or reasonably anticipated.
Common problems and practical fixes
- Invoice number in the claim does not match the issued invoice: correct the schedule from the original invoice register and preserve any amendment trail.
- One BRC/FIRC is attached without an allocation: prepare an invoice-wise mapping and explain partial or combined receipts.
- Receipt is in rupees but no permission is documented: obtain and retain the applicable RBI support before relying on that receipt condition.
- Refund amount cannot be tied to a return: reconcile the claim to filed GSTR-1, the relevant return, ledgers and payment records.
- LUT evidence is missing: retrieve the accepted undertaking or bond and its submission record; do not assume the invoice alone proves the route.
- Only the portal form was saved: reconstruct the supporting index, source documents and correspondence, then preserve the complete package for future queries.
- Records are scattered across email and accounting systems: create a controlled index with stable file names and access permissions.
Pre-filing checklist
- Confirm the transaction meets the applicable export-of-services and receipt conditions.
- Identify whether the claim concerns accumulated eligible ITC under the no-IGST route or IGST paid.
- Verify each invoice number and date against the issued invoice.
- Attach or reference the relevant BRC, FIRC or other receipt evidence and complete the allocation schedule.
- Reconcile the invoices to GSTR-1, other returns, ledgers and the refund calculation.
- Include LUT/bond and acceptance records where the no-IGST route was used.
- Save the RFD-01 application, acknowledgement, annexures and all subsequent notices or replies.
- Check that every source document is readable, retrievable and linked in the index.
- Confirm the current GST Portal workflow and statutory requirements immediately before filing.
For current rule text and filing context, consult the CBIC GST Refund Rules, the CBIC invoice rules, the CBIC sectoral FAQs, the GST Portal GSTR-1 guide, the CBIC accounts and records rules and CBIC Circular No. 125/44/2019-GST (18 November 2019). Verify the law, notifications and portal screens applicable to your filing date.
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