Indian service exporters generally need an electronic refund application, export invoice details, and matching Bank Realisation Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC) evidence. The rest of the file depends on the route: whether you paid IGST on the export or exported without IGST under a Letter of Undertaking (LUT) or bond and are claiming accumulated input tax credit (ITC). Confirm the current portal workflow and the transaction’s export eligibility before filing.
Core documents for an export-of-services refund
For a refund application, assemble the records that identify the claim, the exported services and the related foreign remittance:
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- FORM GST RFD-01: Refund applications are generally filed electronically through the GST common portal. Use the current portal process and form labels when submitting.
- Export invoice schedule: List invoice numbers and dates and reconcile them with the refund statement and remittance evidence. Rule 89 identifies invoice numbers and dates, together with relevant BRC/FIRC details, for export-of-services refund claims. CBIC refund rules
- Export invoices: Keep invoices with the required recipient, delivery and destination-country information, as well as the endorsement appropriate to the tax route. CGST Rules, invoice particulars
- BRC/FIRC or relevant remittance evidence: Retain the applicable certificates and reconcile them with invoice references and payment receipts. CBIC’s rules and processing guidance identify this evidence for service-export refund claims. CBIC refund rules CBIC Circular 37/11/2018-GST
Documents differ by refund route
The two routes are not interchangeable: one seeks a refund of IGST paid on export; the other seeks a refund of accumulated ITC after export without payment of IGST.
| Claim route | Refund basis and statements | Supporting records listed by CBIC | Route-specific requirement |
|---|---|---|---|
| IGST paid on export | Refund of IGST paid; Statement 2 | Refund application; invoices relating to inputs, input services and capital goods; BRC/FIRC for export of services; undertaking/declaration | Export invoice bears the payment-of-IGST endorsement |
| Export without IGST under LUT/bond | Refund of accumulated ITC; Statements 3 and 3A | Refund application; invoices relating to inputs and input services; BRC/FIRC for export of services; undertaking/declaration | Applicable LUT or bond; export invoice bears the no-payment endorsement |
The detailed lists above come from CBIC Circular 37/11/2018-GST. It uses the then-current form name RFD-01A, so treat that wording as historical procedural guidance rather than the current portal label. Check the live RFD-01 workflow and attachment requirements before filing. CBIC’s FAQ states that an exporter making an export of services without payment of integrated tax must submit an LUT or bond. CBIC sectoral FAQ
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Use the correct export invoice endorsement
The invoice wording should match the route chosen. The CGST Rules specify these endorsements:
- “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” for an export on payment of IGST.
- “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST” for an export under bond or LUT without payment of IGST.
The prescribed invoice particulars also include recipient, delivery and destination-country information. Refer to the CGST Rules for the applicable invoice requirements.
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Reconcile the claim and confirm eligibility
Having the documents does not by itself establish that a transaction qualifies as an export of services. Assess the transaction against the applicable legal conditions, including who the parties and recipient are, the place of supply, and the consideration and payment facts. The available official material identifies a CBIC clarification from 2021 on one condition, but it does not provide a complete transaction-specific eligibility checklist. Do not treat a general document list as a substitute for that assessment. CBIC sectoral FAQ and clarifications
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Before submission, check that invoice values and dates agree with the relevant BRC/FIRC and refund statements, account for credit or debit note adjustments, and ensure the selected refund route matches whether IGST was paid or accumulated ITC is being claimed. Rule 89’s statements include invoice and BRC/FIRC fields, while the invoice rules prescribe export particulars. CBIC refund rules CGST Rules
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What to know about CBIC Circular 37
Circular 37/11/2018-GST says additional documents beyond its category-specific lists should not be called for unless the information is not available electronically. Because it dates from 2018 and uses RFD-01A terminology, read it as processing guidance and verify the current portal workflow and attachment requirements for your filing. CBIC Circular 37/11/2018-GST
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