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How to Claim Export GST Refund in India & Track Status

Updated · Standard formula, shown below

This guide explains the complete process for claiming a GST refund on exported goods or services in India, from filing the application to tracking its status. It covers both the shipping bill and the GST RFD-01 application, and includes steps for tracking your refund on the GST portal.

What You’ll Need

  • GSTIN (GST Identification Number) and login credentials for the GST portal (www.gst.gov.in)
  • Valid export documents: shipping bill, bill of lading, invoice, and proof of export (e.g., FIRC or bank realization certificate)
  • For services: a statement of export invoices (GST RFD-02) and proof of receipt of payment in convertible foreign exchange
  • Bank account details (for refund credit) and a valid email/phone for OTP verification

Step-by-Step

  1. Determine your refund type: Exports can be either with payment of tax (refund of IGST paid on export) or without payment of tax (refund of accumulated input tax credit on exports under Letter of Undertaking or bond). Most exporters choose the IGST route for goods.
  2. File your export documents: For goods, ensure the shipping bill is filed with customs and the export invoice is declared. For services, file the export invoice in GSTR-1 and GSTR-3B as applicable.
  3. Log in to the GST portal: Go to www.gst.gov.in, click on ‘Login’, and enter your credentials. Navigate to ‘Services’ > ‘Refunds’ > ‘Application for Refund’.
  4. Select the refund type: Choose ‘Export of Goods/Services’ (with or without payment of tax) from the dropdown. For IGST refund on goods, select ‘Export of Goods (with payment of tax)’. For input tax credit refund, select ‘Export of Goods/Services (without payment of tax)’.
  5. Fill in the refund application (RFD-01): The form will auto-populate details from your returns. For goods, enter the shipping bill number(s) and date(s). For services, upload the statement of export invoices (Form GST RFD-02) and provide the details of foreign exchange receipts.
  6. Upload required documents: Attach the necessary documents as per the checklist: export invoices, shipping bills (for goods), FIRC or bank realization certificate (for services), and any other supporting documents. Ensure all files are in PDF format and within the size limit (usually 5 MB each).
  7. Submit the application: Click ‘Submit’ and then ‘Proceed to File’. Complete the filing using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC) sent to your registered mobile/email.
  8. Receive ARN: After filing, you will get an Application Reference Number (ARN) on the screen and via email/SMS. Note this number for tracking.
  9. Track the refund status: Go to ‘Services’ > ‘Refunds’ > ‘Track Application Status’. Enter the ARN and select ‘Search’. The status will show the current stage (e.g., ‘Acknowledged’, ‘Under Processing’, ‘Deficiency Notice Issued’, ‘Refund Sanctioned’, or ‘Refund Paid’).
  10. Respond to any deficiencies: If a deficiency notice is issued, you must file a reply within 15 days via ‘Services’ > ‘Refunds’ > ‘Response to Deficiency Notice’. Upload the required documents and re-submit.
  11. Receive the refund: Once sanctioned, the refund amount is credited to your bank account (pre-registered with GST) typically within 7-10 working days after sanction.

Common Mistakes

  • Submitting the refund application before the shipping bill is filed or before the export is actually made.
  • Mismatch between the details in the shipping bill and the GST invoice (e.g., invoice number, value, HSN code).
  • For services, not providing proof of receipt of foreign exchange within the specified time (usually 1 year from export).
  • Uploading illegible or incomplete documents, leading to deficiency notices.
  • Not filing the refund within the prescribed time limit (2 years from the relevant date).

Tips

  • Reconcile your export data with GSTR-1 and GSTR-3B before applying to avoid mismatches.
  • Use the ‘Track Application Status’ feature regularly to monitor progress and respond quickly to any queries.
  • For IGST refunds on goods, ensure the shipping bill is ‘Let Export Order’ (LEO) marked and the export is completed.
  • Keep a digital copy of all documents in a folder for easy upload.
  • If you have multiple shipping bills, you can file a single refund application for all of them.

Troubleshooting

  • Refund application not showing in the portal: Check if you have filed the correct returns (GSTR-1 and GSTR-3B) for the relevant period. If the issue persists, clear your browser cache or try a different browser.
  • Deficiency notice received: Read the notice carefully, prepare the required documents, and file a response within 15 days. If you miss the deadline, you may need to file a fresh application.
  • Refund status stuck at ‘Under Processing’ for a long time: Contact the jurisdictional GST officer or the nodal officer for refunds. You can also raise a grievance on the GST portal under ‘Services’ > ‘User Grievance’ (using the ARN).
  • Refund amount is lower than expected: Verify the calculation of the refundable amount. For IGST refunds, it should be the IGST paid on exports. For ITC refunds, it is the accumulated input tax credit on zero-rated supplies. If you believe there is an error, you can file a representation with the officer.
  • Bank account not credited: Ensure your bank account is validated on the GST portal. Check if the refund has been sent to the correct account. If not, contact the GST officer or your bank.

Frequently Asked Questions

1. What is the time limit to claim an export GST refund?

You can claim a refund within two years from the relevant date, which is the date of export for goods or the date of receipt of foreign exchange for services.

2. Can I claim a refund for both IGST and input tax credit?

No, you can claim either the IGST refund (if you exported with payment of tax) or the input tax credit refund (if you exported under LUT without paying IGST). You cannot claim both for the same export.

3. What is the difference between a shipping bill and a bill of lading?

A shipping bill is a customs document filed for export clearance, while a bill of lading is a transport document issued by the carrier. Both are required for export documentation, but the shipping bill is used for GST refunds.

4. How long does it take to receive the refund after filing?

After the application is acknowledged, the refund is usually sanctioned within 30 days, and the amount is credited within 7-10 working days after sanction, provided no deficiencies are found.

5. Can I track the refund status without the ARN?

No, the ARN is essential for tracking. If you lose it, you can find it in the ‘Refund Application Status’ under ‘Services’ > ‘Refunds’ by selecting the financial year and refund type.

6. What if I miss the deadline for responding to a deficiency notice?

If you miss the 15-day deadline, the refund application may be rejected. You can file a fresh application, but you must ensure the documents are correct and within the two-year limit.

Related

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