Statement 3 in 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.
If you export under LUT or bond and claim back the input tax credit, the refund application asks for Statement 3. It is the list of export invoices the claim rests on. When it does not agree with your GSTR-1, the application stops before it reaches an officer.
Statement 3 is filed with FORM GST RFD-01 when you claim refund of unutilised ITC on exports without payment of tax. It is required by Rule 89(2)(b) (goods: invoice number and date plus shipping bill or bill of export number and date) and Rule 89(2)(c) (services: invoice number and date plus the BRC or FIRC). It goes with Statement 3A, the Rule 89(4) refund calculation, and with Annexure B, the statement of inward invoices. The portal checks Statement 3 against GSTR-1, so the two must match.
Where Statement 3 fits in an LUT refund
The Refunds Handbook (January 2026) lists what must be filled online for a refund of unutilised ITC on exports without payment of tax:
| Item | Legal basis | What it does |
|---|---|---|
| Declaration | Proviso to s.54(3) | No drawback of central tax, no IGST refund on the same supplies |
| Undertaking | s.16(2)(c) CGST | Tax charged by your suppliers has been paid |
| Undertaking | s.16 IGST read with Rule 96B | You will repay the refund if export proceeds are not realised |
| Statement 3 | Rule 89(2)(b) and (c) | Export invoices with shipping bill / BRC-FIRC details |
| Statement 3A | Rule 89(4) | Refund amount under the zero-rated formula |
Supporting uploads include the statement of invoices (Annexure B), BRC/FIRC for services, and shipping bills only for exports through non-EDI ports.
Many exporters get the declarations right and then lose weeks on Statement 3 validation errors. If you would like us to prepare Statement 3, 3A and Annexure B as one reconciled set, see our GST refund under LUT service.
What Rule 89(2) requires in Statement 3
We have not reproduced a portal column layout here. The fields on the RFD-01 screen change as GSTN updates the form. What the law requires is fixed by Rule 89(2), and every version of the statement is built on it.
| Export type | Rule | Particulars the statement must contain |
|---|---|---|
| Goods (other than electricity) | 89(2)(b) | Number and date of the shipping bills or bills of export; number and date of the relevant export invoices |
| Services | 89(2)(c) | Number and date of invoices; the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates |
| Electricity | 89(2)(ba) | Export invoice details, energy exported, tariff per unit (filed as Statement 3B) |
In practice each invoice row also carries its value, because the same figures feed the turnover of zero-rated supply in Statement 3A. The Handbook describes Statement 3 as capturing "invoice-wise details along with shipping bill particulars (in case of goods) or FIRC/EBRC (in case of services)".
The GSTR-1 match: the rule that decides everything
The Handbook's practical-issues FAQ is direct. The portal validates Statement 3 against the export entries in GSTR-1. A mismatch produces a validation error and the application cannot proceed. The fix depends on which side is wrong:
- Statement 3 is correct, GSTR-1 is wrong. Amend the invoice in Table 9A of GSTR-1, then file the refund.
- GSTR-1 is correct, Statement 3 is wrong. Correct and re-upload Statement 3.
For goods, the shipping bill particulars (port code, shipping bill number and date) belong in Table 6A of GSTR-1. Customs data on ICEGATE is matched against them, so an error there follows you into the refund. Amendments are allowed only up to 30 November of the following financial year or the date of the annual return, whichever is earlier. Late corrections can therefore cost you the claim.
Statement 3A: the calculation that uses Statement 3
Statement 3A applies the Rule 89(4) formula:
Refund amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) × Net ITC ÷ Adjusted Total Turnover
Two definitions tie back to Statement 3:
- Export value of goods is the FOB value in the shipping bill or the value in the tax invoice, whichever is less (Explanation to Rule 89(4)). It is also capped at 1.5 times the value of like goods supplied domestically by the same or a similarly placed supplier.
- Turnover of zero-rated services is based on payments received during the period (plus earlier advances for services completed in the period, minus advances for services not yet completed). This is why BRC/FIRC details sit in Statement 3 for services.
Illustration (round figures). An exporter's quarter shows export of goods of ₹60 lakh (lower of FOB and invoice value), domestic taxable turnover of ₹40 lakh, and Net ITC of ₹8 lakh. Adjusted total turnover = ₹100 lakh. Refund = 60 × 8 ÷ 100 = ₹4.8 lakh. If one ₹5 lakh shipping bill in Statement 3 does not match GSTR-1, the portal will not let the claim through until it is fixed. The formula does not simply drop it.
You can run your own figures through the GST refund calculator before building Statement 3A. The formula is explained step by step in Rule 89(4) refund formula and the 1.5 times value cap.
Common Statement 3 errors
- Invoice number format differs from GSTR-1. "EXP/001" in one and "EXP-001" in the other is a mismatch.
- Shipping bill number or date missing in Table 6A. This breaks the customs match as well as the refund.
- Services invoices without realisation. Rule 89(2)(c) needs the BRC/FIRC. An unpaid invoice does not belong in the period's claim.
- Invoices from another period. Statement 3 must cover the refund period you selected. Clubbing successive periods is allowed, but each invoice must fall inside the chosen span.
- Statement 3 and 3A totals do not tie. Turnover of zero-rated supply in 3A should equal the export value built up in Statement 3.
For the other statements in the same family, see Statement 1A for inverted duty and Statement 5 for SEZ supplies. The inward side is covered in Annexure B for GST refund.
Need help with your LUT refund statements?
A clean Statement 3 is mostly a reconciliation job: GSTR-1 against customs data against bank realisation. If your claim keeps failing validation, or you are about to file a large backlog of quarters, our team can rebuild the statements and file the claim. See our GST refund service for exports under LUT, or the wider export refund support if some shipments went with payment of IGST.
Key takeaways
- Statement 3 is the export invoice statement in an LUT/bond refund, required by Rule 89(2)(b) for goods and 89(2)(c) for services.
- Goods rows need shipping bill or bill of export number and date. Services rows need BRC/FIRC details.
- The portal validates Statement 3 against GSTR-1. Fix GSTR-1 through Table 9A, or fix the statement.
- Statement 3A computes the refund under Rule 89(4). Export value is the lower of FOB and invoice value, and the 1.5 times cap applies.
- Keep statements, declarations and Annexure B for the same period and reconciled to each other.
Read next
- How to claim a GST refund on exports without payment (LUT)
- Rule 89(4) zero-rated refund formula
- GST refund forms list: RFD-01 to RFD-11
- Annexure B for GST refund: format
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.