GST Refund on Exports in Gumla

Local jurisdiction

Registrar (RoC)

RoC Ranchi — House No. 239, Road No. 4, Magistrate Colony, Doranda, Ranchi – 834002

Jurisdictional HC

Jharkhand High Court

GSTIN prefix

20 (Jharkhand)

Professional Tax

Jharkhand levies Professional Tax (max ₹2,500/year). Applicable to companies employing salaried staff.

Business hubs

Tribal Agri Trade, Bauxite Mining, Forest Produce

Gumla is a tribal south-Jharkhand bauxite-mining and agri district.

Also in: Ranchi Simdega

GST refund on exports is claimed by filing Form RFD-01 on the GST portal within 2 years from the relevant date (Section 54, CGST Act 2017). Because exports are zero-rated, an exporter can either export without paying IGST under a LUT and claim a refund of accumulated unutilised input tax credit (Rule 89), or export on payment of IGST and claim the IGST paid back (Rule 96 — auto-processed against the shipping bill and GSTR-1/3B). For zero-rated supplies, up to 90% is granted provisionally. The same routes cover export of goods, services and supplies to SEZ.

90%

Provisional refundFor zero-rated supplies, up to 90% of the claimed refund is sanctioned provisionally (Form RFD-04) before detailed scrutiny — releasing your working capital faster.

Understand It

What Is GST Refund on Exports?

A quick, plain-language explanation before the details.

In simple terms

A GST refund on exports lets an exporter recover the tax blocked in the export supply chain — either the unutilised input tax credit (when exporting under a LUT) or the IGST paid on export invoices.

Legally

Under Section 54 of the CGST Act, 2017, exports are treated as zero-rated supplies. Rule 89 governs the refund of accumulated ITC (export under LUT/bond without IGST), and Rule 96 governs the refund of IGST paid on exports, where the shipping bill is deemed to be the refund application.

Governing authority

Administered by the Goods and Services Tax Network (GSTN) under the CBIC, via gst.gov.in for RFD-01 and via ICEGATE / Customs for IGST-paid refunds on goods.

Validity

The refund application (Form RFD-01) must be filed within 2 years from the relevant date; if the limit lapses, the refund is time-barred.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

CGST Act 2017, Sec 54

Rules

Rule 89 / Rule 96

Refund Form

Form RFD-01

Time Limit

2 years from relevant date

Mode

100% Online

Authority

GSTN / CBIC

Provisional

Up to 90% (RFD-04)

Legal & Regulatory Framework

Act

CGST Act, 2017

Key Section

Section 54 (Refunds)

Rules

Rule 89 / Rule 96

Authority

GSTN / CBIC

Portal

gst.gov.in · icegate.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Exporters of goods supplying under a LUT (without IGST)
Exporters of services receiving payment in convertible foreign exchange
Goods exporters paying IGST and claiming it back via shipping bill
Suppliers to SEZ units and SEZ developers
Merchant exporters and manufacturer-exporters with accumulated ITC
Businesses whose input tax credit is stuck and blocking working capital

You may need this if

You export under a LUT and have unutilised ITC piling up
You paid IGST on export invoices and want the tax back
You supply goods or services to an SEZ unit or developer
Your GSTR-2B credit is idle because exports carry no output tax
A shipping bill / GSTR-1 mismatch has stalled your IGST refund
You are approaching the 2-year limit and must file RFD-01

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why GST Refund on Exports Matters

Exports are zero-rated, so the tax you bear on inputs is meant to be returned to you. Here is why claiming it correctly matters.

01

Unblocks Working Capital

Unutilised ITC and IGST paid on exports are cash lying idle in your ledgers — a refund releases it back into the business.
02

Zero-Rated Advantage

Exports and SEZ supplies are zero-rated under Section 16 of the IGST Act — you are entitled to a full refund of the tax borne on inputs.
03

90% Provisional Refund

For zero-rated supplies, up to 90% is sanctioned provisionally in Form RFD-04, giving fast liquidity while the claim is verified.
04

2-Year Time Limit

RFD-01 must be filed within 2 years of the relevant date — miss it and the refund lapses permanently.
05

Right Route, Right Refund

LUT (unutilised ITC) versus IGST paid are different computations — choosing correctly avoids deficiency memos and re-filing.
06

Fewer Deficiency Memos

Accurate Rule 89 computation and GSTR-2B reconciliation reduce RFD-03 rejections and repeated re-filings.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

Get a Free Quote WhatsApp

Eligibility

Who Can Apply?

Exporters of goods (LUT or IGST route)

Exporters of services (foreign-exchange receipts)

Suppliers to SEZ units & SEZ developers

Merchant & manufacturer-exporters

Exporters with accumulated / inverted ITC

Any registered person with export supplies

Eligibility checklist

A valid GST registration and export turnover in the claim period
A valid LUT (or bond) on record if exporting without payment of IGST
GSTR-1 and GSTR-3B for the period filed, with export details matching
ITC reflected and accepted in GSTR-2B for an ITC (Rule 89) refund
Shipping bills and, for services, BRC/FIRC evidencing foreign-exchange receipt
The application filed within 2 years from the relevant date

End-to-End

Everything You Need. One Professional Team.

01

Eligibility & Route Assessment

Confirm the correct route — LUT (unutilised ITC) vs IGST paid — and whether SEZ or inverted-duty rules also apply.

02

LUT Filing Support

Help file or renew the Letter of Undertaking where you export without paying IGST.

03

ITC / IGST Computation

Compute the refund under the Rule 89 formula (or the IGST paid) accurately for the claim period.

04

Reconciliation

Reconcile shipping bills, GSTR-1 and GSTR-3B, and verify ITC in GSTR-2B before filing.

05

RFD-01 Filing

Prepare the statements and annexures and file Form RFD-01 on the GST portal.

06

ARN & Provisional Follow-up

Track the ARN and the up-to-90% provisional sanction (RFD-04) for zero-rated supplies.

07

Deficiency Memo Response

Address any RFD-03 deficiency memo and re-file a fresh RFD-01 within the time limit.

08

Sanction & Credit Tracking

Follow up till the final order (RFD-06) and payment order (RFD-05) credit the amount to your bank.

No Ambiguity

What You’ll Receive

Refund route assessment (LUT vs IGST)

Rule 89 / IGST refund computation working

LUT filing / renewal support

Reconciliation of shipping bills, GSTR-1 & GSTR-3B

Form RFD-01 filed with statements & annexures

ARN acknowledgement (RFD-02)

Deficiency-memo (RFD-03) response & re-filing

Follow-up till RFD-06 sanction & bank credit

Checklist

What Documents Are Required for a GST Export Refund?

Requirements depend on your route — export under LUT (ITC refund) or export on payment of IGST — plus SEZ and common proofs. Keep clear scans (PDF/JPG) ready; everything is collected securely online.

Choose your refund route

Export under LUT (ITC refund)

Rule 89 — unutilised input tax credit

5 documents

Valid LUT (or bond) acknowledgement
Export invoices & shipping bills / bills of export
GSTR-1 and GSTR-3B for the claim period
Statement 3 with details of exports and ITC
BRC / FIRC for export of services (foreign-exchange receipt)

File within 2 years

Form RFD-01 must be filed within 2 years from the relevant date. The relevant date varies by export type — e.g. the date the vessel/aircraft leaves India for goods, or the date of receipt of foreign exchange for services.

LUT is a pre-requisite

To export without paying IGST and claim an ITC refund, a valid LUT (or bond) must already be on record for the period. Without it, the supply is treated as taxable.

ITC must be in GSTR-2B

For a Rule 89 ITC refund, the credit must be reflected and accepted in GSTR-2B. Reconcile before filing to avoid ineligible ITC being excluded from the refund amount.

Match GSTR-1 & the shipping bill

For the IGST-paid route on goods, the shipping bill is the refund application — GSTR-1 (Table 6A) and GSTR-3B must match it, or the auto-refund stalls at Customs / ICEGATE.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How the GST Export Refund Process Works (Step by Step)

Filing happens on gst.gov.in (RFD-01); for goods on the IGST-paid route, the shipping bill filed with Customs is itself the refund application.

01

Eligibility & route

Free consultation to confirm the correct route — LUT (unutilised ITC) vs IGST paid — and whether SEZ or inverted-duty rules apply.

02

Data & reconciliation

Collect export invoices, shipping bills, BRC/FIRC and GSTR-1/3B, and reconcile ITC in GSTR-2B.

03

Refund computation

Compute the refund under the Rule 89 formula (or the IGST paid) and prepare the required statements and annexures.

04

RFD-01 filing

File Form RFD-01 on the GST portal (or rely on the shipping bill for IGST-paid goods) and generate the ARN.

05

Provisional sanction

Track the acknowledgement (RFD-02) and the up-to-90% provisional refund (RFD-04) for zero-rated supplies.

06

Final sanction & credit

Follow up till the final sanction order (RFD-06) and payment order (RFD-05) credit the amount to your bank.

How Long It Takes

How Long Does a GST Export Refund Take?

Stage	Expected Time
RFD-01 filed → acknowledgement in Form RFD-02	Within 15 days of filing
Provisional refund (RFD-04) for zero-rated supplies	Up to 90% of the claim
Final sanction (RFD-06) & payment order (RFD-05)	On completion of scrutiny

Timelines depend on departmental scrutiny and the completeness of your application. If a deficiency memo (RFD-03) is issued, a fresh RFD-01 must be filed within the 2-year limit. Where the sanctioned refund is not disbursed within 60 days, interest at 6% p.a. is payable to you under Section 56.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Each Period	File GSTR-1 & GSTR-3B with matching export details · Renew the LUT for each financial year · Reconcile ITC in GSTR-2B before claiming
On Filing	Track the ARN and RFD-02 acknowledgement · Monitor the up-to-90% provisional sanction (RFD-04) · Keep shipping bills / BRC-FIRC on record
If Queried	Respond to a deficiency memo (RFD-03) promptly · Re-file a fresh RFD-01 within the 2-year limit · Provide any CA certificate where required
On Sanction	Verify the RFD-06 sanction order · Confirm the RFD-05 payment credit to your bank · Claim 6% interest (Sec 56) if disbursal is delayed

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Decide between the LUT (ITC) and IGST-paid routes yourself
Apply the Rule 89 formula and compute the eligible refund
Reconcile shipping bills, GSTR-1 and GSTR-3B
Verify every input credit against GSTR-2B
Prepare Statement 3 / annexures without errors
Respond to a deficiency memo (RFD-03) and re-file in time
Risk a time-barred or rejected claim

With TaxClue

Expert confirms the correct refund route
Rule 89 / IGST refund computed accurately
Shipping bills and returns reconciled before filing
ITC verified against GSTR-2B to avoid exclusions
RFD-01 statements prepared and reviewed before filing
Deficiency memos handled and re-filed within the limit
Followed up till the amount is credited to your bank

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Filing RFD-01 after the 2-year limit — claim time-barred

Exporting without a valid LUT while not paying IGST

GSTR-1 / shipping-bill mismatch stalling the IGST auto-refund

Including ITC not reflected or accepted in GSTR-2B

Applying the wrong Rule 89 formula for the claim ground

Missing BRC/FIRC evidence for export of services

Ignoring a deficiency memo (RFD-03) until the limit lapses

Claiming under the wrong route (LUT vs IGST) for the period

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What to Keep in Mind After a Refund Claim

Each Period

File GSTR-1 & GSTR-3B with matching export details
Renew the LUT for each financial year
Reconcile ITC in GSTR-2B before claiming

On Filing

Track the ARN and RFD-02 acknowledgement
Monitor the up-to-90% provisional sanction (RFD-04)
Keep shipping bills / BRC-FIRC on record

If Queried

Respond to a deficiency memo (RFD-03) promptly
Re-file a fresh RFD-01 within the 2-year limit
Provide any CA certificate where required

On Sanction

Verify the RFD-06 sanction order
Confirm the RFD-05 payment credit to your bank
Claim 6% interest (Sec 56) if disbursal is delayed

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Export refund lapses if RFD-01 is not filed within 2 years of the relevant date
Exporting without a valid LUT means you must pay IGST and block working capital
GSTR-1 / shipping-bill mismatch stalls the IGST auto-refund at ICEGATE
ITC not reflected in GSTR-2B is excluded, shrinking the sanctioned refund
An ignored deficiency memo (RFD-03) lets the 2-year window close on the claim

Latest Updates

Regulatory Updates 2025–26

2025: GST refund applications are filed in Form RFD-01 within 2 years of the relevant date under Section 54.
2025: Exporters file a Letter of Undertaking (Form RFD-11) afresh each financial year to export without paying IGST.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries handle your export refund end to end.

02

Reconciled Before Filing

Shipping bills, returns and GSTR-2B are reconciled first — fewer deficiency memos, faster sanction.

03

Provisional Refund Focus

We push for the up-to-90% provisional sanction so your working capital returns sooner.

04

100% Online

Everything over WhatsApp / email — no office visits required.

05

Transparent Fees

A clear quote confirmed after a quick scope check — ₹0 hidden professional charges.

06

Followed Up to Credit

We track the claim till RFD-06 sanction and the amount is credited to your bank.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

Which form is used to claim a GST refund on exports?

The refund is claimed by filing Form RFD-01 on the GST portal, within 2 years from the relevant date. For goods exported on payment of IGST, the shipping bill filed with Customs itself acts as the refund application (Rule 96) and is largely auto-processed against GSTR-1 and GSTR-3B.

What are the two routes to claim a refund on exports?

Route 1 — export under a Letter of Undertaking (LUT) without paying IGST and claim a refund of the unutilised input tax credit under Rule 89. Route 2 — export on payment of IGST and claim the IGST paid back under Rule 96. Both are permitted because exports are zero-rated supplies under Section 16 of the IGST Act.

What is the time limit to file Form RFD-01?

Form RFD-01 must be filed within 2 years from the relevant date. The relevant date depends on the type of export — for example, the date the vessel or aircraft leaves India for goods, or the date of receipt of payment in convertible foreign exchange for export of services. If you miss the 2-year window, the refund is time-barred.

What is a LUT and why is it needed for export refunds?

A Letter of Undertaking (LUT) lets an exporter supply goods or services without paying IGST. With a valid LUT you export tax-free and then claim a refund of the unutilised ITC under Rule 89. Without a LUT (or bond), the export cannot be made without payment of IGST, and the supply would be treated as taxable.

Can I get a provisional refund before final sanction?

Yes. For zero-rated supplies, up to 90% of the claimed refund is granted provisionally through Form RFD-04, typically before detailed scrutiny. The balance is released after scrutiny through the final sanction order in Form RFD-06.

How is the IGST-paid refund on exported goods processed?

For goods exported on payment of IGST, no separate RFD-01 is needed — the shipping bill is deemed to be the refund application under Rule 96. The refund is auto-processed once GSTR-1 (Table 6A) and GSTR-3B match the shipping-bill data transmitted to ICEGATE. Mismatches are the most common reason such refunds stall.

Are supplies to SEZ units eligible for an export refund?

Yes. Supplies to an SEZ unit or SEZ developer are zero-rated, so they qualify for the same two routes — supply under LUT and claim unutilised ITC, or supply on payment of IGST and claim the IGST back. An endorsement of receipt by the SEZ unit and a declaration that the SEZ recipient has not claimed the ITC are generally required.

What is a deficiency memo (RFD-03) and what happens then?

If the officer finds the application incomplete or incorrect, a deficiency memo in Form RFD-03 is issued and the claim is returned. You must rectify the issues and file a fresh RFD-01, taking care that it is still within the 2-year limit. Accurate computation and reconciliation reduce this risk.

Which returns must be filed before claiming an export refund?

GSTR-1 and GSTR-3B for the relevant period must be filed, with export details reported correctly, before an RFD-01 refund can be processed. For an ITC (Rule 89) refund, the input tax credit must also be reflected and accepted in GSTR-2B.

Do I get interest if the refund is delayed?

Yes. Under Section 56 of the CGST Act, if the sanctioned refund is not disbursed within 60 days of the application, the department is liable to pay interest at 6% per annum for the period of delay.

Can exporters of services also claim a GST refund?

Yes. Export of services is zero-rated where the conditions are met — including receipt of payment in convertible foreign exchange (evidenced by BRC/FIRC). Service exporters file Form RFD-01 and claim either a refund of unutilised ITC (under LUT) or the IGST paid, along with the required statement and foreign-exchange proof.

How does TaxClue help with a GST export refund?

We assess your route (LUT vs IGST), file or renew the LUT where needed, compute the refund under Rule 89, reconcile shipping bills, GSTR-1, GSTR-3B and GSTR-2B, file Form RFD-01 with the correct statements, handle any deficiency memo (RFD-03), and follow up till the RFD-06 sanction and the amount is credited to your bank.

How do I claim a GST refund on exports step by step?

First confirm your route — export under LUT (refund of unutilised ITC) or export on payment of IGST (refund of IGST paid). Reconcile your shipping bills, GSTR-1 and GSTR-3B, verify ITC in GSTR-2B, then file Form RFD-01 with the correct statement within 2 years of the relevant date. For goods on the IGST-paid route, the shipping bill itself is the application (Rule 96) and no RFD-01 is filed.

What is the difference between export with payment of IGST and export under LUT?

Under LUT (Form RFD-11) you export without charging IGST and later claim a refund of accumulated unutilised ITC under Rule 89(4). With payment of IGST, you pay the tax on the export and claim that IGST back under Rule 96 — for goods, the shipping bill is the deemed refund application. Exports are zero-rated under Section 16 of the IGST Act, so both routes are available; you choose per shipment.

How is the refund of unutilised ITC on exports calculated?

For exports under LUT, Rule 89(4) applies the formula: (Turnover of zero-rated supply of goods and services × Net ITC) ÷ Adjusted Total Turnover. Net ITC is the eligible ITC on inputs and input services for the period, excluding blocked or ineligible credit. Getting Net ITC and adjusted total turnover right determines the sanctioned amount.

Can I claim a GST refund on exports without paying tax?

Yes. By filing a Letter of Undertaking (LUT) in Form RFD-11, you export goods or services without paying IGST, and then claim a refund of the accumulated input tax credit under Section 54(3) of the CGST Act. The LUT is filed once per financial year and must be valid for the period of the export.

What is the relevant date for a GST export refund?

The relevant date under Section 54 varies by export type — for goods it is generally the date the vessel or aircraft carrying the goods leaves India; for services it is the date of receipt of payment in convertible foreign exchange or the date of the invoice, depending on which is later. The 2-year limit to file RFD-01 runs from this relevant date.

Can I claim a GST refund on export of services?

Yes. Export of services is a zero-rated supply where the conditions of Section 2(6) of the IGST Act are met, including receipt of payment in convertible foreign exchange evidenced by a BRC or FIRC. Service exporters file RFD-01 with Statement 2 and claim either unutilised ITC (under LUT) or the IGST paid.

Verify Everything

Official Sources & Legal References

Every regulatory detail on this page — the section, rules, forms and time limit — is drawn from primary law and official government sources. Verify them directly:

Free Download

Not ready yet?

Get the complete GST Refund on Exports checklist & document list — free.

Get Free Checklist

Instant · No spam · Unsubscribe anytime

You Might Also Need

Related Services

LUT (Letter of Undertaking)Export without paying IGST GST Registration for ExportersGSTIN set up for export businesses GST RefundAll refund grounds under RFD-01 Inverted Duty RefundRule 89(5) accumulated-ITC refund Excess Cash Ledger RefundRefund of idle cash-ledger balance GST Refund ProcessRFD-01 to sanction, step by step GST Return FilingGSTR-1 & 3B with export details IEC RegistrationImport-export code for trade

Continue Learning

Related Guides

Article

Free Downloads

GST Refund on Exports Resources — All Free

Document ChecklistPapers to keep ready for an export refund claim GST Compliance CalendarReturn and refund due dates through the year GST Portal How-To GuideFiling RFD-01 and tracking the ARN on gst.gov.in Free Downloads LibraryTemplates, checklists & workbooks Free Legal DraftsReady-to-use draft formats All ResourcesGuides, calendars & checklists

Claim Your Export Refund — Filed & Followed Up

Expert-managed GST refund on exports — route assessment, LUT support, Rule 89 computation, RFD-01 filing and follow-up till the amount is credited. Free consultation, custom quote, zero hidden charges.

Talk to a GST Refund Expert → WhatsApp Expert

Confidential · 4.9★ Google · ₹0 Hidden Charges · Expert Managed

Ask Veda

GST Refund on Exports in Gumla

Get Expert Help