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The correct GST refund checklist starts with the refund ground, not a generic document folder. Under Rule 89, you file the applicable claim electronically in FORM GST RFD-01 and attach the statements and evidence required for that category. Exporters must also choose between exporting without IGST under an applicable LUT and claiming eligible unutilised ITC, or exporting on payment of IGST and claiming the tax paid back.
1. Identify the claimant, period and exact refund ground
Before opening the application, record the applicant’s GSTIN or other portal identity, the tax period, and the precise reason for the refund. Rule 89 does not prescribe one universal bundle of documents. Evidence changes according to the ground selected in the application, so choosing the wrong category can make an otherwise complete file unusable.
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- Claimant: confirm the legal name, GSTIN and the person authorised to sign on the portal.
- Tax period: use the period that matches the invoices, returns, payments and other records supporting the claim.
- Refund ground: select the specific category displayed in the live RFD-01 workflow, then read the corresponding Rule 89 evidence requirement.
- Amount: calculate only the amount supported by the selected ground and the records attached to it.
The Telangana Commercial Taxes Department’s Handbook on Refunds under GST, January 2026 Edition is a recent government compilation, but the portal, forms and rules can change. Treat the live GST Common Portal instructions as controlling when they differ from an older guide.
2. Choose the correct export route
Exports have two distinct GST paths. They are not interchangeable procedures, and the better route depends on eligibility, cash flow, the type of credit available and the records your business can reconcile.
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| Point of comparison | Export without payment of IGST | Export on payment of IGST |
|---|---|---|
| Tax paid when goods or services are exported | No IGST is paid at export when the applicable undertaking and conditions are met. | IGST is paid on the export supply. |
| Refund sought | Refund of eligible unutilised input tax credit (ITC), subject to the applicable formula and evidence. | Refund of the IGST paid on the eligible export. |
| LUT | An applicable Letter of Undertaking is filed in FORM GST RFD-11 for the relevant financial year. | The no-payment LUT route is not the route being used; follow the export-on-payment workflow. |
| Key portal data | Export invoice details are entered in the category-specific statement, including the FOB-value field described for Statement 3. | Export invoice, return and payment data must reconcile so the paid IGST can be identified for refund. |
| Critical control | Confirm the LUT is valid for the relevant financial year and that the ITC claimed is eligible and unutilised. | Confirm that the IGST payment and export records are correctly reported and matched. |
Do not assume every export qualifies for either route. Check the conditions for the transaction and the current portal validation before deciding.
3. File the Letter of Undertaking when using the no-payment route
The GST Portal manual for LUT filing gives the following path. Complete it before relying on the no-payment export route for the relevant financial year.
- Sign in to the GST Portal.
- Open Services > User Services > Furnish Letter of Undertaking (LUT).
- Select the financial year for which the LUT will apply.
- Complete the required declarations and enter the witness details requested by the form.
- Preview the completed RFD-11 information and check names, addresses, dates and declarations.
- Sign and file using the available DSC or EVC method.
- Save the acknowledgement and the generated ARN immediately after filing.
The portal manual states that an ARN is generated after successful filing. Keep the filed LUT and ARN with the export records; an unsigned draft or a LUT for a different financial year does not establish the same filing status.
4. Build evidence for the selected Rule 89 category
FORM GST RFD-01 is the electronic refund application for applicable claims under the refund rules. The form itself does not turn every attachment into a requirement. Use Rule 89 and the live portal prompts to identify the statements, declarations and documentary evidence for the selected ground.
Evidence that commonly needs cross-checking
- Tax invoices and credit records: make sure invoice numbers, dates, taxable values, tax amounts and recipient details agree across the invoice, return and refund statement.
- Return information: reconcile the relevant GSTR-1 and other return data with the figures entered in RFD-01.
- Export documentation: retain the export invoices and the customs or shipping records applicable to the route and transaction.
- Payment or credit support: keep records that demonstrate the tax paid, eligible ITC or other fact on which the selected category depends.
- Declarations and undertakings: complete only those required for the selected category; do not substitute a document from another refund ground.
Where a category requires a statement or certificate, use the version and format offered by the current portal. If the portal asks for a category-specific annexure, upload that annexure rather than a general spreadsheet with unexplained totals.
5. Reconcile export invoices and Statement 3
For export-without-payment claims, GST Portal functionality material describes entering invoice details in Statement 3 and includes an FOB-value field. Statement 3 is not a universal refund statement; it belongs to the workflow and category for which the portal displays it.
Invoice-level checks
- Match the GST invoice number and date to the export record and the invoice reported in the return.
- Confirm the exporter, recipient, currency, taxable value and tax fields are transcribed consistently.
- Check that the FOB value entered in the statement is supported by the export documentation.
- Investigate differences between shipping-bill export value and tax-invoice export value before filing.
A portal summary referring to CBIC Circular 125/44/2019-GST states that, in the context described there, the lower of the shipping-bill export value and the tax-invoice export value is considered. This is a category-specific rule and portal detail, not a universal instruction for every refund. Verify the current circular, formula and live utility before submitting figures.
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The GST Portal’s GSTR-1 guidance covers export invoice reporting. If a shipping-bill number or date is unavailable when the initial GSTR-1 is filed, the guidance allows those details to be amended in a later GSTR-1 period. That facility does not remove the need to reconcile the amended record with the refund application.
- Compare the export invoice reported in GSTR-1 with the invoice selected in the refund statement.
- Confirm the shipping-bill number and date, or verify that a permitted later amendment has been filed.
- Check that the export route shown in the return agrees with the route selected for the refund.
- Resolve duplicate invoices, cancelled documents, amended values and missing shipping data before signing.
Submit only after the return, invoice and export records tell the same story. A portal acceptance of a field does not prove that the underlying records are consistent.
7. Complete current portal prerequisites
A January 2022 GST Portal functionality update described Aadhaar authentication or e-KYC as required for export-invoice transmission for IGST refunds and for filing RFD-01 in other cases. Because that notice is dated, it should not be treated as a permanent description of the current screen.
When you begin a claim, follow the validation messages and current official instructions shown for your GSTIN. Complete any Aadhaar, e-KYC, DSC, EVC or profile requirement the portal requests, and resolve the validation before uploading the final application. Do not rely on a saved screenshot of an earlier requirement: portal functionality notices from 2021 and 2022 are historical change records, not a guarantee that the same prompt remains unchanged in 2026.
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8. File FORM GST RFD-01 carefully
- Open the refund application service and select the exact refund ground and tax period.
- Enter the claimant and bank details requested by the current form.
- Upload the statements and evidence that Rule 89 and the portal associate with that category.
- Use the portal’s validation or preview facility to identify missing fields, mismatched totals or unsupported files.
- Review the refund amount against the source records, including any category-specific calculation or value limitation.
- Submit and sign using the method available to the applicant.
- Download the acknowledgement and ARN receipt as soon as the application is filed.
Keep a final copy of the submitted data, every uploaded attachment and the calculation used to reach the claim amount. A later query is easier to answer when the submitted version—not a subsequently edited working file—is preserved.
9. Save, view and track the application after filing
The GST Portal help workflow allows applicants to view both saved and filed refund applications. Use Services > Refunds > My Saved/Filed Applications, open the relevant application and download the ARN receipt. Retain the ARN with the tax-period folder and export or purchase records supporting the claim.
A portal functionality summary also describes pre-login tracking: select the refund tracking option and enter the ARN. Use the status shown by the portal rather than assuming that an ARN means the refund has been approved or paid. The ARN is proof of filing and the key reference for follow-up; it is not, by itself, an eligibility decision.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.10. Common mistakes and how to correct them
Choosing a generic or wrong refund category
Risk: uploading a familiar document set without checking the selected Rule 89 ground can leave required evidence missing or attach irrelevant records.
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Confusing the two export routes
Risk: treating LUT/ITC and IGST-paid refund as one process can lead to the wrong tax treatment, missing LUT or an amount that cannot be supported by the chosen route.
Correction: record the route at the top of the working file, then use the matching invoice, return, payment and refund workflow.
Leaving invoice and FOB figures unreconciled
Risk: Statement 3 data, shipping-bill values and tax-invoice values may not agree, particularly when amendments or currency conversions are involved.
Correction: perform an invoice-by-invoice comparison and document the value used under the current rule and portal guidance before filing.
Assuming an old portal notice is still current
Risk: a historical Aadhaar, e-KYC or upload instruction may no longer describe the live validation, or a newer prerequisite may be missed.
Correction: obey the current portal message and verify the latest official instruction for the claim date. Use older functionality bulletins only to understand why a validation may appear, not as a substitute for the live requirement.
Losing the ARN or acknowledgement
Risk: without the reference, it becomes harder to retrieve the filing, download the receipt or check status.
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Correction: download the receipt immediately, store it in at least two controlled locations and record the ARN in the tax-period register.
Claiming more than the records support
Risk: a spreadsheet total can exceed eligible ITC, tax actually paid or the value recognised under the applicable export rule.
Correction: trace every amount to an invoice, return entry, payment record or other evidence required for the selected category. Have a second reviewer check the calculation before signing.
11. When professional review is worthwhile
Basic claims can be prepared from the official Rule 89 and portal instructions. Consider an Indian GST practitioner or refund-reconciliation service when the claim involves many amended invoices, several export periods, disputed eligibility, complex ITC attribution, a portal mismatch that cannot be corrected, or a notice seeking evidence you cannot map to the original filing.
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Professional help should supplement—not replace—the applicant’s record keeping. Give the adviser the filed RFD-01, ARN, LUT where relevant, return extracts, invoice register, export records and calculation so the review is based on the submitted claim.
12. Final pre-filing checklist
- The GSTIN, legal name, tax period and refund ground are correct.
- The export route is identified as LUT/ITC or IGST-paid, where applicable.
- RFD-11 is filed for the relevant financial year when the no-payment route requires it.
- Only the statements and evidence required for the selected Rule 89 category are attached.
- Invoice, GSTR-1, shipping-bill and payment or ITC data reconcile.
- Statement 3 and FOB values, where displayed, have been checked against source records.
- Current portal validations, including any requested authentication or e-KYC, are complete.
- The submitted application, attachments, acknowledgement and ARN receipt are retained.
Rules, forms, portal validations and administrative instructions can change. Recheck the current GST Portal workflow and the latest official rule or circular immediately before filing, especially when relying on a dated functionality notice.
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