How to Claim GST explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Exporters can claim a GST refund since exports are zero-rated. Here are the two routes and the process.
Two routes
- Export with IGST payment — claim a refund of the IGST paid
- Export under LUT without paying IGST — claim a refund of accumulated input tax credit
Process
- File the shipping bill (which acts as the refund application for IGST-paid exports)
- For LUT exports, file Form RFD-01 with the ITC statement
- Provide export invoices, FIRC/BRC and other proof
Note
Ensure GSTR-1 and GSTR-3B match the shipping bill data for a smooth refund.
Frequently Asked Questions
How do exporters claim a GST refund?
Either a refund of IGST paid, or a refund of accumulated ITC under a LUT.
What is the LUT route?
Exporting without paying IGST and claiming a refund of accumulated ITC.
What acts as the refund application for IGST-paid exports?
The shipping bill, matched with GSTR-1 and 3B.
What documents are needed?
Export invoices, shipping bills and FIRC/BRC.
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