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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →Indian suppliers may claim a GST refund on exported services through one of two zero-rated supply routes: export without paying integrated tax under a bond or Letter of Undertaking (LUT), then claim eligible unutilized input tax credit (ITC); or pay integrated tax and claim a refund of that tax. The application is filed electronically in FORM GST RFD-01. Which route applies depends on the transaction, the supplier’s circumstances, and the conditions in force—not simply on the fact that a customer is overseas.
First confirm that the service qualifies as an export
Zero-rating applies to exports of services under the Integrated Goods and Services Tax Act. But an overseas customer alone does not establish that a transaction is an export. The statutory definition has conditions that must be checked against the actual supplier, recipient, place of supply, payment, and any establishment relationship involved. Review the current Act and the transaction facts before selecting a refund route; the official source is the Integrated Goods and Services Tax Act.
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CBIC FAQ material says GST registration is needed to claim a refund for zero-rated exports. Confirm current registration eligibility and the applicable procedural conditions for your case using CBIC’s Frequently Asked Questions and Sectoral FAQs.
Choose between the two refund routes
| Route | Tax treatment | Refund being claimed |
|---|---|---|
| Export without payment of integrated tax under bond or LUT | No integrated tax is paid on the export, subject to the required bond or LUT process and other conditions. | Eligible unutilized ITC attributable to the zero-rated supply, subject to the prescribed rules and formula. |
| Export on payment of integrated tax | Integrated tax is paid on the export. | Refund of the integrated tax paid, subject to prescribed conditions and safeguards. |
These are distinct statutory routes, and CBIC’s refund circular identifies separate refund categories for exports of services with payment of tax and refunds of unutilized ITC for exports without payment. Compare your available ITC, cash-flow needs, evidence readiness, and eligibility under the conditions for each route. The sources do not establish one route as best for every exporter. See CBIC Circular No. 135/05/2020.
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Prepare the records for an export-of-services claim
The refund rules specify a statement containing export-service invoice numbers and dates, along with the relevant Bank Realization Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC) details, as applicable. Reconcile these records before filing so the invoice and remittance information supports the claim. The official CBIC refund rules set out the required statement and related conditions.
- Export-service invoices, including invoice numbers and dates.
- Relevant BRC or FIRC details, as applicable to the remittance.
- Records needed to support the selected route, including the applicable LUT or bond process for exports made without payment of integrated tax.
Do not treat shipping-bill details as standard evidence for exported services. The GST Portal’s GSTR-1 tutorial discusses shipping-bill numbers and dates in the goods-export context; it does not make them a general service-export document requirement.
File the refund application in FORM GST RFD-01
- Confirm the export and route. Check the current statutory export-of-services definition against the transaction, then identify whether the claim is for tax paid or eligible unutilized ITC.
- Check the bond or LUT process if relevant. For the no-payment route, confirm that the required LUT or bond process has been followed under current rules. CBIC FAQ material references LUT/bond for service exports made without integrated tax.
- Reconcile invoices and remittance evidence. Match export-service invoice numbers and dates with the applicable BRC or FIRC information required by the refund rules.
- Submit FORM GST RFD-01 electronically. The refund rules provide for electronic filing through the common portal. Select the refund category corresponding to the route; CBIC Circular No. 135/05/2020 distinguishes the export-service categories.
- Follow the live portal prompts. Check current portal instructions for the applicable attachments, declarations, and status steps. The available official material cited here does not establish a complete, current click-by-click workflow.
Use the current refund-rules page and live GST Portal instructions when filing. An older CBIC PDF refers to FORM GST RFD-01A and is historical context, not confirmation of the current filing interface: historical RFD-01A rules and form.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Understand the unutilized-ITC calculation before claiming
For zero-rated supplies made without payment of tax under bond or LUT, the refund rules prescribe a formula for the maximum refund of unutilized ITC. At a conceptual level, the calculation relates zero-rated supply turnover and net ITC to adjusted total turnover. The operative rule defines those terms and includes qualifications, so do not calculate a claim from this summary: use the current rule text, relevant-period figures, and applicable exclusions for the claimant.
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Check the filing deadline and current requirements for your claim
The cited official material does not establish a single filing deadline that can safely be applied to every refund claim. Verify the limitation period and how it applies to the particular refund category and facts before filing. Also confirm current amendments, eligibility conditions, portal attachments, and status procedures; these details may depend on the claim and may change.
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