GST refund eligibility depends on the reason for the refund. There is no single checklist that fits every claim. Most claims are submitted electronically in FORM GST RFD-01 under Rule 89 of the Central Goods and Services Tax Rules. A refund of IGST paid on exported goods generally follows the shipping-bill mechanism in Rule 96 instead of an ordinary RFD-01 upload. Identify the correct ground first, then reconcile returns, invoices, ledgers and transaction-specific evidence before filing.
The rules and GST portal workflow can change through amendments and procedural notices. Check the current rule text and portal prompts when you file, especially for limitation periods, declarations and category-specific annexures.
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GST refund routes at a glance
Your refund ground determines the form, calculation and evidence. The following table is a practical starting point; the statutory conditions in the current rules control if a portal prompt or older explanatory material differs.
| Refund situation | Usual route | What may be refunded | Evidence commonly needed |
|---|---|---|---|
| IGST paid on export of goods | Shipping-bill process under Rule 96 | IGST paid on eligible exported goods | Export invoice, shipping-bill or bill-of-export data, export manifest/report status, matching outward-supply and return data |
| Zero-rated export or SEZ supply under LUT/bond without payment | FORM GST RFD-01 under Rule 89 | Eligible unutilized input tax credit attributable to the zero-rated supplies | Invoice statement, ITC and turnover records, LUT/bond details, and any required declarations or endorsements |
| Zero-rated supply on payment of IGST (where that route is permitted) | Relevant Rule 89 or Rule 96 process, depending on the supply | IGST paid, or the amount permitted by the applicable route | Supply and export evidence, returns, invoice data and route-specific declarations |
| Inverted tax structure | FORM GST RFD-01 | Eligible unutilized ITC caused by input tax rates exceeding output tax rates | Invoices received and issued, eligible ITC records, turnover figures and the prescribed statement |
| Excess balance in the electronic cash ledger | FORM GST RFD-01 | Eligible cash-ledger balance | Ledger details, registration and bank information, and the declaration or statement requested on the portal |
| Refund arising from an order | FORM GST RFD-01 | Amount arising from the relevant order or payment reference | Order number, date, issuing authority and a copy of the order or specified payment reference |
| Deemed exports and other notified grounds | FORM GST RFD-01 unless a current notification prescribes otherwise | Amount allowed for that notified category | Category-specific invoices, statements, declarations and supporting evidence |
Rule 89 sets out the application and supporting requirements. Read the consolidated text at CBIC Rule 89. Rule 96 governs the export-of-goods shipping-bill route at CBIC Rule 96.
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Who can be eligible for a GST refund?
Exports and supplies to SEZ units or developers
Exports and qualifying supplies to Special Economic Zone units or developers are zero-rated supplies. Depending on the permitted route and your commercial choice, a supplier may pay IGST and seek the applicable refund, or supply under a bond or LUT without payment and seek a refund of eligible accumulated ITC. The route is not interchangeable after the transaction: your invoices, returns and refund calculation must reflect what actually happened.
For SEZ claims, evidence that the goods or services were received or admitted for authorised operations and the required endorsement by the specified officer can be decisive. The exact endorsement and declaration depend on the current rule and portal category. Do not assume that a general SEZ invoice alone proves eligibility.
Inverted tax structure
This route addresses an accumulation of eligible ITC where the tax rate on inputs is higher than the rate on outward supplies. It is a statutory calculation, not a right to withdraw every credit balance. Exclusions, formula inputs and notified restrictions apply, so separate eligible credit attributable to the inverted structure from credits accumulated for other reasons.
Excess cash-ledger balance
Rule 89 includes refund claims for an eligible balance in the electronic cash ledger. Confirm that the amount is actually available in the cash ledger and is not needed to discharge a liability, reverse a payment or satisfy another statutory condition.
Amounts arising from an order
A refund based on an appellate, adjudication or other qualifying order must identify the order and issuing authority. Keep the order copy and any specified payment reference with the claim; a ledger entry without the underlying order does not establish this ground.
Deemed exports and other notified categories
Deemed-export and other specified grounds are governed by the current rule text and notifications. Older FAQs may use a different list or wording. Select the category displayed for the relevant period and transaction, and verify that you—not another party in the supply chain—are the claimant permitted by the current notification.
Conditions that can disqualify or reduce a claim
- Export-duty or route restrictions: export duty, the route chosen for payment of IGST or LUT/bond, and other statutory exclusions can change whether a refund is available.
- Ineligible ITC: blocked or otherwise ineligible credits cannot be converted into a refund merely because they appear in an electronic credit ledger.
- Drawback or parallel benefit: a drawback or another export benefit may affect entitlement where the law prevents duplicate relief. Check the applicable option before claiming.
- Return dependencies: required GSTR-1, GSTR-3B or other return data must be filed and consistent with the claim route.
- Limitation: file within the statutory period applicable to the selected ground. The relevant start date can differ by category and event.
- Unjust-enrichment rules: where applicable, demonstrate that the tax burden has not been passed to another person; the treatment can differ for zero-rated and other claims.
The CBIC sectoral FAQs explain the broad distinctions but should not replace the current rules and notifications. Use them as orientation at CBIC GST Sectoral FAQs.
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Information needed for almost every RFD-01 claim
- GSTIN, legal name and registration particulars, including the bank account recorded in the registration profile.
- The exact refund period and the statutory ground selected in the portal.
- Filed returns relevant to that period, including GSTR-1 and GSTR-3B where the route requires them.
- A category-specific statement of invoices or transactions in the prescribed format.
- Electronic-credit-ledger and electronic-cash-ledger extracts, together with the working papers used to calculate the amount.
- Tax invoices, debit or credit notes, contracts, delivery evidence and payment records retained so that every line in the statement can be substantiated.
- Current declarations, undertakings, certificates or annexures displayed by the portal for that category.
The prescribed statement is generally the principal document. Uploading every underlying invoice is not automatically mandatory for every claim, but you must retain the records that support the statement and provide additional evidence if requested.
Additional evidence for exported goods
- Export invoices, shipping-bill or bill-of-export numbers and dates.
- Confirmation that the export manifest or export report has been filed and accepted in the required system.
- Reconciliation of shipping-bill values and tax amounts with outward-supply data reported in GSTR-1 and the tax paid in GSTR-3B.
- Evidence that the relevant return was validly filed and that the export data is available for the Rule 96 process.
- Bank-account details for the refund destination and records explaining any difference between invoice, shipping-bill and return values.
For eligible IGST refunds on exported goods, the shipping bill functions as the refund application channel under Rule 96. Do not create a duplicate RFD-01 claim for the same IGST merely because the shipping-bill refund has not yet appeared.
Additional evidence for exported services
- Invoice statement identifying the exported services and the relevant tax period.
- Agreements, work orders or other records showing the nature and recipient of the service when needed to establish the export conditions.
- Bank-realisation evidence, such as the applicable bank realisation certificate or Foreign Inward Remittance Certificate, where required for the claim and period.
- Return and ledger reconciliation showing the tax route and the credit being claimed.
The applicable evidence can vary with current rules and portal requirements. The GST Council’s explanatory Refund in GST flyer describes invoice statements and bank-realisation evidence but does not override later amendments.
Additional evidence for SEZ supplies
- Invoices and a statement of supplies made to the SEZ unit or developer.
- Endorsement by the specified SEZ officer confirming receipt or admission for authorised operations, where applicable.
- Evidence of the LUT/bond or IGST-payment route used for the supplies.
- Any declaration concerning tax collection and other category-specific undertaking requested by the portal.
Additional evidence for inverted-duty claims
- Invoices for inputs and input services received during the claim period.
- Invoices for outward supplies and the tax rates applied.
- Eligible ITC ledger, reversals and blocked-credit workings.
- Turnover computation and the prescribed statement supporting the refund formula.
Additional evidence for an order-based claim
- Order number and date.
- Name of the issuing authority.
- Copy of the order or other specified payment reference.
- Proof of the amount already paid or credited, when the order requires that link.
How to file a refund claim
- Classify the transaction. Decide whether the amount is IGST paid on exported goods, unutilized ITC, cash-ledger balance, an order-based amount or another notified ground.
- Check the legal route. Read the current Rule 89 or Rule 96 conditions, exclusions, limitation period and return dependencies for that ground. Confirm whether the claim is for tax paid, eligible ITC or cash.
- Close the data gaps. Reconcile invoice numbers, dates, taxable values, tax amounts, credit notes, GSTR-1, GSTR-3B and ledger balances. For exports, match shipping-bill data and export-manifest status.
- Prepare the statement and evidence. Use the category-specific statement requested by the portal. Attach the order, endorsement, bank-realisation proof or other evidence only where that category requires it.
- Submit the applicable form. For most grounds, file FORM GST RFD-01 electronically through the GST portal’s refund application service. For IGST paid on exported goods, verify Rule 96 shipping-bill reporting instead of treating the claim as an ordinary RFD-01 upload.
- Verify the bank account and declaration. Ensure the destination account is recorded in the registration particulars and complete the required declaration, undertaking or digital verification.
- Save the acknowledgment. Retain the application reference, submitted statement, attachments and calculation workbook.
- Monitor the portal. Check for an acknowledgment, deficiency notice, request for information, sanction order or rejection order. Respond within every deadline and keep proof of the response.
Portal labels and attachment limits can change. Follow the live prompts at filing rather than relying on an old screenshot or checklist.
Export-of-goods IGST refunds: why reconciliation matters
Rule 96 links the refund to export and return reporting. Shipping-bill details must be transmitted and matched with the outward-supply information reported by the exporter. An incorrect GSTIN, invoice number, port code, shipping-bill date, taxable value or IGST amount can delay the system’s ability to treat the application as filed. A missing export manifest or an invalid return can create the same result.
Before expecting a refund, compare the shipping-bill data with the invoice register and GSTR-1, confirm that the IGST was paid through GSTR-3B, and check that the export report is available. Correct reporting errors through the permitted amendment process; do not file a second claim to bypass a mismatch.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Scrutiny, sanction and follow-up
Official explanatory material describes a 15-day completeness-scrutiny stage and a 60-day period for sanction when a claim is complete in all respects. These are process figures, not a promise that every business will receive money on a fixed date. A deficiency notice, mismatch, investigation, bank issue or missing endorsement can interrupt the path to sanction.
The GST Council flyer also discusses provisional refunds for qualifying claims. Whether a particular taxpayer qualifies depends on the current law, risk conditions and the officer’s processing. Keep the application reference and review the portal regularly until the final order and payment status are visible.
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Common mistakes and practical fixes
Choosing the wrong category
A credit balance does not identify the refund ground. Reclassify the amount before filing; an inverted-duty calculation, LUT export claim and cash-ledger refund use different evidence and formulas.
Mixing the two export routes
Do not combine an IGST-paid export-goods claim through Rule 96 with an RFD-01 ITC claim for the same tax. Document which supplies used IGST and which used LUT or bond.
Ignoring small data differences
Build a reconciliation that flags invoice-number formats, amended invoices, credit notes, currency conversion, shipping-bill values and tax totals. Resolve differences before submission and preserve the audit trail.
Claiming all ledger credit
Separate eligible ITC from blocked, reversed or unrelated credit. For inverted-duty claims, apply the statutory computation rather than the closing ledger balance.
Missing transaction-specific proof
Export-service claims may need bank-realisation evidence; SEZ claims may need an authorised-operations endorsement; order-based claims need the order itself. A generic invoice bundle is not a substitute.
Relying on an old checklist
Rules, notifications and portal fields are amended. Recheck the live category prompts and current consolidated rules on the filing date, and retain the version of your calculation and documents that you actually submitted.
Pre-submission control list
- The refund ground matches the actual tax payment or credit history.
- The claim period and limitation date have been checked.
- Required returns are filed and agree with the statement.
- Invoice, ledger, turnover and tax calculations tie out.
- Export manifest, shipping-bill or SEZ endorsement evidence is available where relevant.
- Bank-realisation or order documents are attached when required.
- Duplicate claims and previously sanctioned amounts have been removed.
- The registered bank account and digital verification details are current.
- Every declaration, undertaking and category-specific annexure requested by the portal is complete.
- The acknowledgment and submitted files are stored for follow-up.
Using this sequence—ground, route, eligibility, reconciliation, evidence and follow-up—prevents the most common GST refund failures while keeping the claim tied to the conditions that actually permit payment.
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