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Start by identifying whether the claim concerns exports without payment of tax, exports with IGST paid, supplies to an SEZ, deemed exports, an inverted duty structure, excess tax, an order, or another ground. Then assemble only the statement, invoices, declarations, certificates and other records required for that category.
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First identify the refund category
On the GST Portal, the selected refund ground determines the form path and the evidence fields that appear. Treat the category as the controlling checklist; do not submit an export checklist for an inverted-duty or order-based claim.
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Quick document map by claim type
| Refund ground | Route | Evidence or records to prepare |
|---|---|---|
| Export without payment of IGST; refund of unutilized ITC | FORM GST RFD-01, the applicable export-without-payment statement (Statement 3 in the portal workflow) | Export invoice details, shipping-bill or bill-of-export details, and the category-specific Annexure 1 evidence supporting the unutilized ITC claim |
| Export of goods with IGST paid | Rule 96 export route rather than the ordinary RFD-01 checklist | Shipping bill, required export manifest or report, valid GSTR-3B, matching export data reported in GSTR-1, and Aadhaar authentication where Rule 96 requires it |
| Export of goods under a Rule 89 claim | FORM GST RFD-01 | Statement with shipping-bill or bill-of-export number and date, plus the related export-invoice number and date and other applicable Annexure 1 evidence |
| Supplies to an SEZ | FORM GST RFD-01 | The statement, declarations, certificates and supporting records specified for the selected SEZ category in the current Annexure 1 and portal workflow |
| Deemed exports | FORM GST RFD-01 | The category-specific statement, declarations, certificates and records listed for deemed exports in Annexure 1 |
| Inverted duty structure | FORM GST RFD-01 | The applicable refund statement and documentary evidence required by the inverted-duty entry in Annexure 1 |
| Excess tax payment or another RFD-01 ground | FORM GST RFD-01 | Evidence identified for that selected ground in Rule 89 and the live portal checklist |
| Refund arising from an order | FORM GST RFD-01 | Reference number and a copy of the order from the proper officer, appellate authority, Appellate Tribunal or court; include the relevant payment reference where the rule specifies one |
For categories whose individual documents are not listed in the table, use the current Annexure 1 entry rather than assuming that invoices or shipping bills alone are sufficient. The controlling text is Rule 89; the portal may also request a category-specific statement or declaration.
Documents for export without payment of tax
FORM GST RFD-01 and Statement 3
When goods or services are exported without payment of IGST and the claim is for refund of accumulated input tax credit, the applicant generally uses FORM GST RFD-01. GST Portal functionality guidance identifies the RFD-01 category as “Refund of unutilized ITC on account of Exports (Without payment of Tax)” and requires invoice details in Statement 3. The relevant functionality description is in the GST Portal’s January–December 2022 new-functionalities compilation.
Export and invoice identifiers
Prepare the shipping-bill or bill-of-export number and date, together with the corresponding export-invoice number and date. Rule 89 specifically calls for this statement for export of goods other than electricity. Keep the invoice data in Statement 3 consistent with the export documents and the return data used for the claim.
When values differ
If the export value shown on a shipping bill differs from the invoice value, the GST Portal functionality guidance says the lower value is used for processing the refund under the cited circular. Check the live statement and the current portal instructions at filing time, and investigate any difference before submission rather than assuming the higher amount will be accepted.
Documents for export with IGST paid
Use the Rule 96 route
Exporting goods after paying IGST is a different process from claiming unutilized ITC after exporting without payment of tax. Under CGST Rule 96, the shipping bill is treated as the refund application when the required export manifest or report and a valid FORM GSTR-3B have been furnished. This route therefore does not use the same ordinary RFD-01 document bundle as the unutilized-ITC route.
Match shipping, return and invoice data
The shipping-bill information and the export information reported in GSTR-1 must match. If the portal identifies a mismatch, the refund application is treated as filed only when the mismatch is rectified. Before relying on the Rule 96 route, reconcile the shipping bill, export invoice and GSTR-1 entries, and confirm that the relevant GSTR-3B has been filed.
Aadhaar authentication
Rule 96 also requires Aadhaar authentication in the conditions stated in that rule. Determine whether those conditions apply to the applicant and complete the authentication step shown by the portal; do not treat it as a universal substitute for the shipping, manifest and return requirements.
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Order-based GST refunds
If the refund follows an adjudication, appellate, tribunal or court decision, Rule 89 calls for the order’s reference number and a copy of the order passed by the proper officer, appellate authority, Appellate Tribunal or court. Where the rule specifies a payment reference, include that reference as well. Upload a complete, legible copy so the authority can connect the refund amount to the operative order.
SEZ, deemed-export, inverted-duty and other claims
These grounds remain RFD-01 claims, but their evidence is not interchangeable. Rule 89 and the portal’s selected Annexure 1 entry govern the required statement, declaration, certificate and supporting records. The practical method is:
- Select the exact refund ground in RFD-01.
- Open the current Annexure 1 requirements for that ground and note every mandatory field and attachment.
- Collect the invoices and records that substantiate the transaction, tax paid or credit balance described by that category.
- Use the portal’s category-specific statement or declaration instead of adapting an export statement.
Because the individual evidence list can change with the category and portal workflow, a generic “SEZ documents” or “inverted-duty documents” list can be misleading. Verify the live checklist immediately before filing.
Why GSTR-1 data matters
GSTR-1 is the statement of outward supplies and includes export and deemed-export details. Its records support both export workflows: the Rule 96 route checks export information against the shipping bill, while an RFD-01 export claim relies on invoice and export data entered in the applicable statement. GST Portal guidance on the return is available at GSTR-1 guidance.
Check that invoice numbers, dates, taxable values, tax amounts and export classifications are consistent across the invoices, GSTR-1, shipping documentation and refund statement. Correct a return or export-data error through the prescribed process before filing if it would create a mismatch.
How to assemble and file the evidence
- Classify the claim. Decide whether it is an RFD-01 category or an IGST-paid export under Rule 96.
- Download or review the current checklist. Use the selected Annexure 1 entry and the fields displayed by the GST Portal, not a checklist copied from another refund ground.
- Reconcile source records. Compare invoices with shipping bills or bills of export, GSTR-1, GSTR-3B and the figures in the refund statement.
- Prepare readable files. Scan complete documents, including all pages of an order or multi-page invoice record. Keep file names descriptive so an officer can identify the contents.
- Complete the portal statement. Enter the required invoice, shipping and value details in the category-specific statement, such as Statement 3 for an export-without-payment ITC claim.
- Upload and validate. Attach the supporting files, review the portal’s validation messages and resolve missing fields or mismatches.
- Authenticate and submit. Complete the applicable electronic verification and any Aadhaar authentication required by the selected route, then save the acknowledgement and filed application details.
GST Portal upload limits and file preparation
GST Portal scanning guidance states that the GST Common Portal allows 10 uploaded documents, with each file up to 5 MB, for a stated total of 50 MB. This is technical portal guidance, not a legal rule that limits the number of invoices in your records.
Several invoices or credit/debit notes may be scanned together as one document, and the guidance says there is no invoice-count limit inside a bundle provided the file remains within the file-size limit. Combine all pages of a multi-page record into one PDF, reduce scan resolution or compression when necessary, and keep the original records available. Read the current GST Portal scanning and file-size guidance before uploading because technical limits and screens can change.
Common mistakes and how to fix them
Using the wrong route
Do not file an IGST-paid export as an unutilized-ITC RFD-01 claim, or treat an export-without-payment claim as a Rule 96 shipping-bill refund. Confirm whether IGST was paid at export before collecting documents.
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Submitting a universal export checklist
Shipping bills and export invoices are central to export claims, but they are not the complete evidence set for every GST refund. For an order, attach the order; for another RFD-01 ground, follow that ground’s Annexure 1 entry.
Ignoring mismatched values or identifiers
Differences between shipping-bill data, invoices, GSTR-1 and the refund statement can delay or prevent processing. Reconcile number, date and value fields before submission; for Rule 96, rectify a shipping-bill/GSTR-1 mismatch through the portal process.
Uploading incomplete or oversized files
A file that exceeds 5 MB, omits pages or uses an unreadable scan may fail validation or leave the evidence incomplete. Bundle related pages into a PDF, compress it without making text illegible and check each upload after attachment.
Assuming portal guidance is permanent
The 10-file, 5-MB-per-file guidance describes the portal at the time it was issued. Confirm the live interface and category checklist on the day you file, while retaining the underlying records regardless of what can be uploaded.
Is software required?
No special software is required by the cited rules to make a refund claim. The GST Portal says GSTR-1 can be prepared through third-party Application Service Provider applications using GST Suvidha Providers, which may help organizations handling recurring returns, but such software is optional and does not replace the statutory documents or portal submission.
Final pre-submission checklist
- The selected refund ground matches the transaction and the route (RFD-01 or Rule 96).
- Every required Annexure 1 statement, declaration, certificate or order is present.
- Export invoice and shipping-bill or bill-of-export identifiers agree where applicable.
- GSTR-1 and, for the Rule 96 route, GSTR-3B contain the required export information.
- Any shipping-bill/GSTR-1 mismatch has been corrected before relying on the filing date.
- Files are legible, complete and within the portal’s current size and count limits.
- Copies of the submitted application, acknowledgement and source records have been retained.
The safest answer to “which documents are needed?” is therefore category-specific: select the refund ground first, follow its current Rule 89 Annexure 1 or Rule 96 requirements, reconcile the portal data with your returns and export records, and verify the live upload rules before filing.
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