GST REFUND APPLICATION CHECKLIST
Filed in Form GST RFD-01 on the portal · FY 2025-26
Identify the Refund Type
- ☐ Export of goods / services with payment of tax
- ☐ Export under LUT / bond without payment (accumulated ITC)
- ☐ Inverted duty structure (input rate higher than output)
- ☐ Excess balance in the electronic cash ledger
- ☐ Tax paid on supplies to SEZ or deemed exports
Eligibility & Timing
- ☐ File within 2 years from the relevant date
- ☐ Ensure a valid LUT is in force for zero-rated exports
- ☐ Confirm no ineligible / blocked ITC is included in the claim
Documents & Statements
- ☐ Relevant statement (1 to 7) matching the refund category
- ☐ Export invoices, shipping bills and BRC / FIRC for services
- ☐ Copy of GSTR-1 and GSTR-3B for the period
- ☐ Undertaking / declaration and unjust-enrichment CA certificate if required
- ☐ Compute the maximum refund using the prescribed formula
Filing & Follow-up
- ☐ File RFD-01 and note the ARN
- ☐ Respond to any deficiency memo (RFD-03) with a fresh application
- ☐ Track provisional (90%) and final sanction orders
Interest at 6% is payable by the department if the refund is delayed beyond 60 days from a complete application; keep evidence of realisation for export refunds.