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There is no single GST-refund document list for every claimant in India. In most cases, you file FORM GST RFD-01 electronically and attach evidence that matches the legal reason for the refund under Rule 89 of the Central Goods and Services Tax Rules, 2017. Export invoices, shipping records, bank-realisation evidence, SEZ endorsements, purchase and sales invoice statements, assessment orders, and unjust-enrichment declarations may all be relevant, but not to the same claim.
A major exception applies to goods exported after payment of IGST: under Rule 96, the shipping bill generally serves as the refund application when the export manifest or report and valid-return conditions are satisfied. Identify the refund ground first, then assemble only the documents that establish that ground.
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Start by identifying the refund ground
Rule 89 is a category-based evidence framework, not a universal checklist. The correct documents depend on who is claiming, what transaction created the refund, whether tax was paid, and which statutory route applies. Before opening the GST Portal, classify the claim as one of the following:
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- Export of goods or electricity.
- Export of services.
- Supply of goods or services to a Special Economic Zone (SEZ) unit or developer.
- Deemed exports.
- Unutilised input tax credit (ITC), including accumulation caused by an inverted tax structure.
- Refund after finalisation of a provisional assessment.
- Refund where the incidence of tax has not been passed to another person.
Some claims can involve more than one type of evidence. For example, an export-of-services claim may need both invoices and proof that foreign currency was realised. A supplier to an SEZ may need an endorsement as well as payment evidence. The documents must tell a consistent story about the exact refund ground selected in the application.
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The normal route: FORM GST RFD-01
For most refund grounds, the taxpayer submits an electronic application in FORM GST RFD-01 through the common GST Portal. Rule 89(2) describes the application as being accompanied by documentary evidence in Annexure 1 of FORM GST RFD-01, “as applicable,” to establish that a refund is due.
That wording matters. You should not upload an unrelated bundle simply because a document is available. Select the applicable category in the portal, complete the statement or annexure required for that category, and attach the records that prove the underlying transaction, payment, export, endorsement, order or credit calculation.
What happens after electronic filing
The GST Portal describes RFD-01 processing and communications between the taxpayer and tax officer as electronic. After filing, the bank account selected for payment is validated through the Public Financial Management System (PFMS). If the account details are wrong, validation or payment can fail even when the refund evidence is otherwise satisfactory. Check the account number, IFSC and legal ownership before submission.
Document checklist by refund category
| Refund ground | Documents and statements generally identified under Rule 89 | Important qualification |
|---|---|---|
| Order-based refund or covered appeal pre-deposit | Reference to the relevant order and a copy of that order, or the applicable payment reference for the covered pre-deposit. | Use this evidence only when the refund actually arises from an order or payment covered by Rule 89. |
| Export of goods under a Rule 89 claim | Statement of shipping bills or bills of export and the related export invoices. | This is distinct from the Rule 96 shipping-bill route for goods exported on payment of IGST. |
| Export of electricity | Export-invoice statement; energy supplied; agreed tariff; the scheduled-energy statement issued by the Regional Power Committee Secretariat; and the agreement showing the tariff per unit. | This specialised evidence does not apply to ordinary exports of physical goods. |
| Export of services | Statement of export invoices and the relevant Bank Realisation Certificates (BRCs) or Foreign Inward Remittance Certificates (FIRCs), as applicable. | The applicable certificate depends on how the export proceeds were realised; do not assume that every claim needs both BRC and FIRC. |
| Supply of goods to an SEZ unit or developer | Invoice statement and the required endorsement confirming that the goods were admitted for authorised operations. | The endorsement by the specified SEZ officer is a separate requirement from the invoice itself. |
| Supply of services to an SEZ unit or developer | Invoice statement, required endorsement, payment details and proof that the recipient paid for the services used in authorised operations. | Services have an additional payment-evidence element that should not be omitted. |
| Deemed exports | Invoice statement and other evidence notified for the particular deemed-export category. | Because the rule refers to additional notified evidence, check the notification applicable to your transaction. |
| Unutilised ITC from an inverted tax structure | Annexure 1 statement in FORM GST RFD-01 listing the numbers and dates of invoices received and invoices issued during the relevant tax period. | This evidence relates to the inverted-duty accumulation ground, not automatically to every type of ITC refund. |
| Refund after provisional assessment | Reference number and copy of the final assessment order. | Include it only when finalisation of the provisional assessment is the reason for the refund. |
| Tax incidence not passed to another person | For a claim up to ₹2 lakh, a declaration, subject to statutory exceptions. For a claim above ₹2 lakh, the specified Annexure 2 certificate from a chartered accountant or cost accountant, also subject to exceptions. | The monetary threshold and exceptions must be applied to the refund ground and facts of the case; they are not a blanket substitute for category-specific evidence. |
Exported goods on payment of IGST: the Rule 96 exception
If you export goods after paying IGST and seek the corresponding refund, do not treat the transaction as an ordinary RFD-01 claim. Rule 96 provides a separate mechanism: the shipping bill filed by the exporter is deemed to be the refund application.
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The deemed application operates only when the prescribed departure or export manifest/report covers the shipping bill and the exporter has furnished a valid GSTR-3B return. Customs and GST export data must align. If the data contains a mismatch, it must be corrected before the claim for the affected shipping bill is treated as filed.
The displayed Rule 96 text also includes Aadhaar authentication provisions. Follow the authentication or alternative process shown for the claimant and transaction on the current portal and in the applicable rule.
This route does not eliminate every possible RFD-01 filing. For example, the Rule 96 text recognises separate RFD-01 claims for specific adjustments such as additional IGST arising from a later upward revision of the export price. The reason for the additional claim should be documented separately rather than duplicating the original shipping-bill refund.
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Service exporters generally need an invoice statement plus evidence that the export proceeds were received through the permitted channel. Rule 89 identifies relevant BRCs or FIRCs, as applicable. Keep each certificate traceable to the invoices and period in the refund application.
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- Reconcile invoice numbers, dates, taxable values and foreign-currency amounts with the certificate.
- Where a certificate covers multiple invoices, maintain a mapping schedule so the officer can see which receipts relate to the refund period.
- Do not upload a BRC and FIRC indiscriminately; use the certificate type applicable to the remittance and the claim.
The invoice statement remains necessary even when the bank certificate is available. A remittance record alone does not identify the taxable supply on which the refund is calculated.
Documents for SEZ supplies
Goods supplied to an SEZ
For goods, prepare the invoice statement and the endorsement confirming admission into the SEZ for authorised operations. The endorsement is the evidence that the supply met the authorised-operations condition; an invoice without it leaves a material gap.
Services supplied to an SEZ
For services, add the required endorsement, payment details and proof of payment by the recipient for authorised operations. Keep the recipient’s payment evidence connected to the specific invoices listed in the application. Goods and services have different evidence lists, so selecting the goods category for a service supply can result in missing documents.
Unutilised ITC and inverted-duty refunds
When tax accumulates because the rate on inputs is higher than the rate on output supplies, Rule 89 identifies an Annexure 1 statement within FORM GST RFD-01. The statement records the numbers and dates of invoices received and invoices issued during the tax period used for the calculation.
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Build the statement from the purchase and sales registers used in the return, then reconcile the figures to the electronic credit ledger and the refund amount claimed. Preserve the underlying invoices and calculation workings even if the portal asks primarily for a statement. An inverted-duty refund is not a general entitlement to all unused credit; the eligibility and formula depend on the statutory ground selected.
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Refund resulting from an order
If a proper officer, appellate authority, tribunal or court order creates the refund, attach the order reference and copy. Where the claim concerns a specified appeal pre-deposit, retain the payment reference as well. The order should clearly connect the amount sought to the applicant and the tax period or proceeding.
Finalisation of provisional assessment
A provisional-assessment refund requires the reference number and copy of the final assessment order. The final order, rather than the earlier provisional document, establishes the amount that became refundable.
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Unjust-enrichment evidence
Where the claim concerns tax whose incidence was not passed to another person, the evidence changes with the amount. For claims up to ₹2 lakh, Rule 89 provides for a declaration, subject to statutory exceptions. For claims above ₹2 lakh, the specified Annexure 2 certificate from a chartered accountant or cost accountant is generally required, again subject to exceptions.
These declarations or certificates address the unjust-enrichment question; they do not replace invoices, export records, orders or other documents required by the underlying refund category.
Special forms you may encounter
The GST Portal’s form inventory identifies several refund-related forms, but they serve different purposes:
- RFD-01: the taxpayer’s electronic refund application for the applicable refund grounds.
- RFD-10: used for certain claims by international organisations, consulates and embassies.
- RFD-11: used to furnish a bond or Letter of Undertaking for exports.
RFD-10 and RFD-11 are specialised forms. Their existence does not mean every exporter or taxpayer should use them, and neither replaces the need to identify the correct refund category and evidence.
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A practical filing sequence
- Define the legal ground. Write down whether the claim concerns exports, SEZ supplies, deemed exports, inverted-duty ITC, an order, provisional assessment or another statutory basis.
- Choose the mechanism. Use RFD-01 for the ordinary Rule 89 categories. For goods exported on payment of IGST, first check whether Rule 96 makes the shipping bill the deemed application.
- Collect primary records. Gather invoices, shipping bills or bills of export, BRCs or FIRCs, SEZ endorsements, payment proof, assessment or appellate orders, and credit-ledger data as applicable.
- Prepare the required statement or annexure. Complete Annexure 1 in RFD-01 where the category calls for invoice numbers, dates, energy details or other transaction-level data.
- Address unjust enrichment where relevant. Add the appropriate declaration or Annexure 2 professional certificate after applying the ₹2 lakh threshold and statutory exceptions.
- Check consistency. Reconcile invoice values, tax amounts, dates, return figures, export data and certificates. Correct customs or GST data mismatches before relying on the affected shipping bill.
- File electronically and monitor notices. Submit through the current GST Portal workflow, retain the acknowledgement and respond to electronic communications from the tax officer.
- Verify bank details. Confirm the selected account before filing so PFMS validation and payment can proceed to the intended account.
Common mistakes and how to avoid them
- Using a generic checklist: A service-export certificate will not prove an SEZ-goods supply. Start with the refund ground.
- Filing RFD-01 for every export: IGST-paid goods may follow Rule 96 through the shipping bill.
- Ignoring export-data mismatches: A mismatch can prevent the affected shipping bill from being treated as a filed refund application until corrected.
- Confusing BRC and FIRC requirements: Rule 89 refers to the relevant certificate as applicable, not automatically both.
- Omitting endorsements: SEZ goods and services require the specified endorsement, with services also requiring payment evidence.
- Submitting only a declaration for a large claim: Claims above ₹2 lakh generally require the specified Annexure 2 certificate unless an exception applies.
- Assuming portal fields are permanent: Labels, upload fields and annexures can change. Verify the live GST Portal instructions and current Rule 89 text before filing.
- Entering an unverified bank account: PFMS bank validation can fail when account details are inaccurate or mismatched.
What to retain in your records
Keep the filed application, acknowledgement, transaction statements, invoices, export and customs records, remittance certificates, endorsements, orders, declarations or professional certificates, reconciliation workings and portal correspondence together for the relevant tax period. The exact electronic upload fields may vary, but retaining the complete evidence trail makes it easier to answer a query or correct a mismatch.
No physical organiser, scanner, accountant, paid software or paper product is legally required merely to make a GST refund claim. Professional advice can be sensible for high-value, multi-category or disputed claims, but the legal requirement is to submit the correct application and documentary evidence for the applicable ground.
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