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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Clear out junk files and repair common Windows errorsFree Scan →For an Indian GST refund, begin by choosing the exact claim ground shown in the GST Common Portal. That choice determines whether you file electronic FORM GST RFD-01, which statements and records are required, and what evidence must accompany the claim under Rule 89 of the CGST Rules. There is no single document bundle that fits every refund.
Exporters must also choose the correct route: export without payment of IGST under an applicable Letter of Undertaking (LUT) and claim eligible unutilised input tax credit, or export after paying IGST and claim a refund of that tax. Use the checklist below to assemble the evidence for your route, reconcile invoice data, satisfy current portal validations, and preserve the acknowledgement and Application Reference Number (ARN).
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1. Identify the refund ground before collecting documents
Write down the applicant’s GSTIN or other portal identity, the relevant tax period and the precise refund ground selected in the application. Rule 89 applies different statements and documentary evidence to different grounds, so copying another applicant’s list can leave a mandatory record out or attach irrelevant material.
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Questions to answer first
- Who is the claimant, and which GST registration or portal identity will be used?
- Which tax period does the claim cover?
- What exact ground appears in the refund application?
- Is the claim an export refund, and if so, is the export made without payment of IGST under LUT or after payment of IGST?
- Which returns, invoices, shipping records and other evidence relate to that ground and period?
Check the current Rule 89 text and the fields displayed by the live portal immediately before filing. Rules, forms and validations can change, and a dated portal notice is not proof that the same screen or requirement remains in force.
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2. Export refund routes: compare them before you file
The GST Portal describes two distinct export paths. They are not interchangeable procedures and neither is automatically better for every business. Eligibility, cash flow, documentation and the selected claim ground determine the practical choice.
| Feature | Export without payment of IGST | Export after payment of IGST |
|---|---|---|
| Tax paid at export | No IGST is paid at export when the applicable LUT route is used. | IGST is paid on the export transaction. |
| Key undertaking | File an applicable LUT in FORM GST RFD-11 for the relevant financial year. | An LUT is not the basis of the paid-IGST refund route. |
| Refund being claimed | Eligible unutilised input tax credit, subject to the conditions and calculation applicable to the claim. | The IGST paid on eligible exports, subject to the applicable export and return validation process. |
| Important data | Portal material refers to invoice details in Statement 3 and an FOB-value field for this category. | Export invoice, tax payment and shipping data must reconcile through the applicable portal and customs workflow. |
| Decision point | Useful where the exporter qualifies for the no-payment route and wants to avoid paying IGST at export. | Useful where the exporter qualifies for the paid-tax route and seeks the tax paid on the export back. |
Do not assume that every export can use either route without conditions. Confirm the route allowed for the transaction, the financial year covered by the LUT where relevant, and the current portal instructions.
3. Documents and records to prepare
Build the file around the selected ground rather than treating this as a universal attachment list. Keep electronic copies in a consistent naming scheme and retain the underlying records in case the claim is queried.
Application and period records
- GSTIN or other claimant identity used on the portal.
- The tax period and financial year connected with the claim.
- The selected refund ground and the corresponding RFD-01 application details.
- A working paper showing how the amount claimed was derived from the relevant records.
Ground-specific statements and evidence
Rule 89 requires documentary evidence according to the category of refund. The statement, declaration, invoice set, payment proof or other record required for one ground should not be presented as mandatory for all others. Read the fields and attachment prompts generated for your selected category and reconcile each figure to the source record.
Export-without-payment records
- A valid LUT filed in FORM GST RFD-11 for the relevant financial year, where this route applies.
- Export invoices and the corresponding return information.
- Shipping-bill and other export records required for reconciliation.
- The category-specific Statement 3 invoice details and the FOB-value information requested by the portal.
- Input-tax-credit records supporting the eligible unutilised balance claimed.
Portal functionality material describes Statement 3 and an FOB-value field for export-without-payment claims. In the context covered by the portal summary of CBIC Circular 125/44/2019-GST, the lower of the shipping-bill export value and the tax-invoice export value is considered. Treat that as a category-specific calculation detail: check the current circular, Rule 89 formula and live utility for the period being filed rather than applying the comparison to every refund type.
Export-after-payment records
- Export invoices showing the transaction and IGST paid.
- Return data in which the export and tax payment are reported.
- Shipping-bill, customs and other export records required by the current reconciliation process.
- Evidence that the amount claimed corresponds to the IGST actually paid on the eligible export transactions.
The portal’s return guidance allows shipping-bill number and date details to be amended in a later GSTR-1 period when they were unavailable at the initial filing. Before submitting a refund, compare the final invoice, return and export records so that later amendments do not leave mismatched particulars.
4. Forms you may encounter
FORM GST RFD-01
RFD-01 is the electronic refund application used for applicable claims under the refund rules. The exact statements and evidence requested depend on the selected ground. Complete the online fields from reconciled records instead of uploading a generic pack prepared for another category.
FORM GST RFD-11
RFD-11 is the Letter of Undertaking used for exports without payment of tax when the exporter is eligible for that route. It is linked to the relevant financial year, so confirm that the LUT covers the period of the exports in the claim.
Statements, invoices and acknowledgements
Statements such as Statement 3 are category-specific. Keep the invoices and source records behind every line in the statement, along with the filed application, acknowledgement and ARN. The ARN is the practical identifier for retrieving the submission and checking its status.
5. File an LUT in RFD-11 when the no-payment route applies
The GST Portal’s LUT manual gives this workflow:
- Log in to the GST Portal.
- Open Services > User Services > Furnish Letter of Undertaking (LUT).
- Select the financial year for which the LUT is being furnished.
- Complete the declarations and enter the required witness details.
- Preview the form and check the financial year, legal name, registration details and declarations.
- File and sign using the available DSC or EVC option.
- Save the generated ARN and the filed acknowledgement with the export records.
The manual states that an ARN is generated after filing. A filed LUT is not a substitute for the export invoices, shipping information or the refund evidence required under the selected category.
6. Prepare and submit the refund application
- Set the claim scope. Fix the GSTIN, tax period, export route (if applicable), refund ground and amount before entering data.
- Reconcile source records. Match invoice numbers, dates, taxable values, tax amounts, shipping-bill details, return entries and the input-tax-credit ledger to the period being claimed.
- Complete RFD-01 fields and statements. Use only the statements displayed for the chosen category. For export-without-payment claims, enter the Statement 3 invoice information and the requested FOB values from the reconciled records.
- Attach category-specific evidence. Upload the records required by Rule 89 and the portal prompts. Avoid adding a document merely because it appeared in a different type of refund application.
- Run the portal validations. Resolve identity, return, invoice, export and authentication messages before signing. If a requirement conflicts with an older instruction, follow the current portal prompt and verify the current official guidance.
- Submit and preserve the receipt. After filing, download the acknowledgement and ARN receipt and store them with the calculation sheet and source records.
7. Portal prerequisites and changing validations
A January 2022 GST Portal functionality update described Aadhaar authentication or e-KYC as required for transmission of export invoices for IGST refunds and for filing RFD-01 in other cases. That is a dated functionality notice, not a permanent guarantee about the current interface. Check the live portal’s current validation message and official instructions for the claimant, authorised signatory and transaction type.
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If authentication is requested, complete it before attempting the final filing. A partially saved application can still contain stale data, so recheck the period, invoice set and amount after any validation or identity update.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.8. Common mistakes and how to prevent them
Choosing a generic category
Risk: The applicant selects a broad or incorrect refund ground and prepares the wrong statement or evidence set.
Prevention: Identify the exact ground first, then map each Rule 89 requirement and portal field to a source record. If the facts fit more than one possible ground, obtain a category determination before filing rather than submitting duplicates.
Confusing the two export routes
Risk: An exporter files an LUT-based ITC claim while the transaction was reported as IGST-paid, or seeks a paid-IGST refund without the records required for that route.
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Using an LUT for the wrong financial year
Risk: The RFD-11 filing does not cover the period of the exports being claimed.
Prevention: Select the relevant financial year in the LUT workflow, retain its ARN and verify coverage before preparing the refund calculation.
Leaving invoice and shipping data unreconciled
Risk: Invoice numbers, dates, values, shipping-bill details or export values differ between Statement 3, GSTR-1 and the supporting records.
Prevention: Reconcile the final invoice register to the return and export data. For the no-payment category, independently check the FOB field and the applicable value comparison before submission.
Applying a historical portal notice as if it were current
Risk: A user follows a 2021 or 2022 screen description even though the portal now requests different authentication or data.
Prevention: Use dated functionality notices as context only. Follow current validation messages and current official manuals when the application is filed.
Ignoring return amendments
Risk: Shipping-bill details added or amended in a later GSTR-1 period are not reflected in the refund working papers.
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Losing the ARN
Risk: The applicant cannot quickly retrieve the filed application, acknowledgement or status information.
Prevention: Download the ARN receipt immediately and store it with the claim file, calculation and evidence.
9. View, download and track a filed application
To retrieve a saved or filed refund application, the GST Portal help path is Services > Refunds > My Saved/Filed Applications. Open the relevant application and download the ARN receipt. Keep both the electronic receipt and a durable backup of the underlying records.
The portal also describes pre-login tracking by selecting Refund and entering the ARN. Use the exact ARN generated for the submission; an LUT ARN and a refund-application ARN identify different filings.
10. A practical final checklist
- Ground: The selected refund category matches the transaction facts and the Rule 89 evidence list.
- Identity and period: GSTIN, tax period and financial year are correct.
- Route: Export was correctly classified as LUT/no-payment or IGST-paid.
- Forms: RFD-01 is complete; RFD-11 is filed for the relevant year when required.
- Statements: Only the statements applicable to the selected category are included.
- Reconciliation: Invoice, GSTR-1, shipping and tax figures agree; Statement 3 and FOB data are checked where applicable.
- Authentication: Current Aadhaar, e-KYC, DSC or EVC prompts have been satisfied.
- Evidence: Every claimed amount can be traced to a source record.
- Receipt: ARN, acknowledgement and calculation sheet are downloaded and retained.
11. When specialist help is sensible
Most straightforward claims can be prepared from the current Rule 89 requirements and GST Portal instructions. Consider an Indian GST practitioner or refund-reconciliation specialist when the claim involves several export periods, amended returns, disputed eligibility, large invoice populations, an adverse clarification or a mismatch that the portal cannot resolve. Professional assistance should supplement, not replace, the applicant’s own reconciliation of invoices, returns, export records and ARN.
The Telangana Commercial Taxes Department’s Handbook on Refunds under GST, January 2026 Edition is a recent government compilation, while GST Portal manuals and functionality summaries explain particular workflows. Verify the live rule, form and portal validation immediately before filing because administrative instructions and system requirements may change.
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