Indian suppliers can claim a GST refund on qualifying exported services through one of two zero-rated routes: export without paying integrated tax under a bond or Letter of Undertaking (LUT), then claim eligible unutilized input tax credit (ITC); or pay integrated tax on the export and claim a refund of that tax. The refund application is filed electronically in FORM GST RFD-01. Which route and evidence apply depend on the transaction and the claimant’s circumstances.
First confirm that the service qualifies as an export
A service supplied to a customer outside India is not automatically an export for GST purposes. The Integrated Goods and Services Tax Act sets conditions for an export of services; assess the supplier, recipient, place of supply, payment and any establishment relationship against the current statutory definition before choosing a refund route. The Act treats qualifying exports as zero-rated supplies and provides for the two refund routes described below. Read the IGST Act.
| # | Preview | Product | Price | |
|---|---|---|---|---|
| 1 |
|
GST Simplified for Indian Online Sellers & Freelancers: The No-Accountant Guide to Filing, TCS,... | $2.99 | Buy on Amazon |
As an Amazon Associate I earn from qualifying purchases.
GST registration is needed to claim a refund for zero-rated exports, according to CBIC FAQ material. Check the current eligibility requirements and the facts of the particular supply before filing. CBIC FAQs and CBIC Sectoral FAQs.
Choose the applicable zero-rated route
| Route | What happens | Refund sought | Key consideration |
|---|---|---|---|
| Export without payment of integrated tax | Export under a bond or LUT without paying integrated tax. | Eligible unutilized ITC, subject to the prescribed rules and conditions. | Confirm the bond or LUT requirements and assess available eligible ITC and supporting records. |
| Export with payment of integrated tax | Pay integrated tax on the export. | Refund of the integrated tax paid, subject to prescribed conditions and safeguards. | Consider the tax payment’s cash-flow effect and ensure the claim and records correspond to this route. |
The statutory routes are distinct: one seeks unutilized ITC and the other seeks tax paid. CBIC’s refund circular also identifies separate export-service refund categories. Neither route is universally preferable; evaluate cash flow, ITC availability, evidence readiness and the conditions applicable to your facts. CBIC Circular No. 135/05/2020.
#1 Best Overall
Prepare the records and apply in FORM GST RFD-01
- Confirm the export and route. Check the current statutory export-of-services test against the transaction, then identify whether the export was made without payment of integrated tax or with payment. Do not rely solely on the customer’s location.
- Check the LUT or bond process if exporting without payment. CBIC FAQ material references LUT or bond for service exports made without integrated tax. Confirm the current requirement and that the relevant process was followed for the claim period. CBIC FAQs.
- Reconcile invoices and remittance evidence. The refund rules specify a statement containing export-service invoice numbers and dates, together with details of the relevant Bank Realization Certificates (BRCs) or Foreign Inward Remittance Certificates (FIRCs), as applicable. Match these records before filing. CBIC Refund Rules.
- File the electronic refund application. The rules provide for filing FORM GST RFD-01 through the common portal. Select the refund category that matches the route used, and follow the portal’s current prompts for the claim. The applicable category is also reflected in CBIC’s refund circular.
- Check the live portal requirements and track the claim. Portal prompts, attachment requirements and status steps are not fully specified in the cited materials. Follow the current GST Portal instructions for the category and period you are claiming; do not assume that a form label or workflow from an old PDF is current.
How to approach an unutilized ITC calculation
For zero-rated supplies made without payment of tax under bond or LUT, the refund rules prescribe a formula for the maximum refund of unutilized ITC. In broad terms, the formula relates turnover of zero-rated supplies and net ITC to adjusted total turnover. The operative rule defines these terms and includes qualifications, so the summary is not a calculation method. Review the current rule text, relevant-period figures and claimant-specific exclusions before working out or submitting an amount. CBIC Refund Rules.
Keep goods-export instructions separate from service claims
The GST Portal’s GSTR-1 tutorial discusses export reporting and says shipping-bill number and date can be provided later by amendment when unavailable at filing. That guidance concerns goods exports. Shipping-bill details should not be treated as standard evidence for an export-of-services refund. For service claims, the refund rules identify invoice details and applicable BRC or FIRC details. GST Portal GSTR-1 tutorial.
Use current rules rather than historical form references
CBIC’s refund-rules page identifies FORM GST RFD-01 as the electronic application. A CBIC PDF containing older rules and forms uses the label RFD-01A; treat it as historical context, not proof of the current filing interface. Historical RFD-01A rules and form PDF.
Recommended Free Tools
The cited materials do not establish a single filing deadline that can safely be applied to every export-service refund claim. Confirm the limitation period and current procedural requirements for the precise refund category and relevant facts before filing.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
