GST Refund &
Export Services
CA-Assisted
File your LUT for zero-rated exports, claim IGST refund, get GST back on inverted duty or excess payment, and file RFD-01 — all done by a CA, on time, with maximum refund recovery.
GST LUT Filing — Export Without Payment of Tax
A Letter of Undertaking (LUT) is a declaration filed by an exporter on the GST portal that allows them to export goods or services without paying IGST. Instead of paying 18% IGST and then claiming a refund later, you simply file LUT once a year and export tax-free. This is the most cash-flow-efficient route for all regular exporters.
GST refunds arise in three main situations: (1) exporters who paid IGST on exports instead of using LUT, (2) businesses with an inverted duty structure where input GST rate exceeds output GST rate, and (3) cases of excess or wrongful GST payment. All three categories claim refunds via Form RFD-01 on the GST portal.
Never Export Without Filing LUT First
Exporting without a valid LUT means you must pay IGST on the export invoice value. While you can later claim this as a refund via RFD-01, it blocks your working capital unnecessarily for 1–3 months. Always file/renew LUT before the start of the financial year (or before your first export shipment).
All GST Refund Categories
GST LUT Filing (Annual)
Form GST RFD-11. Filed once per financial year — must be renewed before 1st April each year. Allows zero-rated export supply.
IGST Refund on Export of Goods
Automated via ICEGATE-GSTN matching. No RFD-01 needed if shipping bill data matches GSTR-1. Provisional 90% refund within 7 days.
IGST Refund on Export of Services
Manual application via RFD-01. Requires BRC/FIRC (bank realisation certificate) for service exports. Processing within 60 days.
Inverted Duty Refund
When input GST rate > output GST rate (e.g., 18% inputs, 5% output). Accumulated ITC that can never be used — refundable via RFD-01.
Excess / Wrongful Tax Payment
Overpaid CGST instead of IGST, double payment, or excess payment by mistake. Refundable within 2 years via RFD-01.
Supplies to SEZ / Deemed Exports
Businesses supplying to SEZ units without payment (using LUT) or with IGST payment — refund via RFD-01.
RFD-01 Filing — Step by Step
Form RFD-01 is the standard GST refund application form for all manually claimed refunds.
Identify the Refund Category
RFD-01 has different sections for each refund type — export of goods/services, inverted duty, excess payment, etc. Selecting the wrong category is a common mistake that leads to rejection.
Prepare the Refund Calculation
Calculate the exact refund amount — for inverted duty, use the formula: (Turnover of inverted rated supply ÷ Adjusted Total Turnover) × Net ITC. For exports, the IGST actually paid is the refund amount.
Attach Supporting Statements
Statement 3 (for exports with IGST), Statement 5A (for services exports), Statement 5B (for inverted duty) — specific annexures required for each refund type.
Submit RFD-01 on GST Portal
File the form online → GST Portal → Services → Refunds → Application for Refund. Upload all documents and sign with DSC or EVC.
Track ARN and Respond to Queries
After filing, an ARN is generated. The refund officer may issue Form RFD-08 (Show Cause Notice) or Form GST RFD-03 (Deficiency Memo) if documents are incomplete. TaxClue responds promptly to all queries.
Refund Sanctioned — RFD-06
If approved, the Proper Officer issues Form RFD-06 (Refund Sanction Order) and the amount is credited to your bank account via RFD-05 payment advice.
Refund Types & Time Limits
| Refund Type | Who Gets It | Relevant Date | Time Limit |
|---|---|---|---|
| Export of Goods with IGST Payment | Exporters who paid IGST instead of using LUT | Date of shipping bill filing | 2 years |
| Export of Services with IGST Payment | Service exporters who paid IGST on invoices | Date of invoice | 2 years |
| ITC Refund — Inverted Duty Structure | Businesses where input tax rate > output tax rate | End of FY in which ITC accumulated | 2 years |
| Excess / Wrongful Tax Payment | Any taxpayer who overpaid CGST/SGST/IGST | Date of excess tax payment | 2 years |
| Supplies to SEZ Unit / Developer | Businesses supplying to SEZ without LUT | Date of invoice | 2 years |
| Deemed Exports | Supplier of goods to EOU / AA holders | Date of return filing for the period | 2 years |
Key Deadlines & Facts
Why Choose TaxClue?
Same-Day LUT Filing
LUT filed and accepted within hours of engagement.
100% Refund Recovery
Maximum refund with correct calculations and complete documentation.
All Refund Types
Export, inverted duty, excess payment, SEZ — all RFD-01 categories.
Dedicated CA
One expert handles your entire refund application.
Deficiency Memo Response
RFD-03 queries handled promptly to prevent refund delays.
4.9/5 Rating
5,000+ businesses served.
Frequently Asked Questions
Recover Every Rupee of GST Refund You're Owed
LUT filed, IGST refund processed, RFD-01 submitted — TaxClue's CA handles everything end-to-end. Maximum refund, zero rejections.
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