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GST refund eligibility depends on why you are claiming the money. Identify the refund ground first, then use its prescribed route and evidence: most claims go through electronic FORM GST RFD-01, while refund of IGST paid on exported goods generally follows the shipping-bill process in Rule 96. A credit balance by itself does not establish entitlement. The checklist below separates each route, the records to reconcile, and the filing steps under the current Indian GST framework.
Start with the refund ground, not the document list
Indian GST has no single checklist that fits every refund. Rule 89 of the Central Goods and Services Tax Rules, 2017 groups claims by their legal basis, and each basis changes the amount being claimed, the form or channel used, and the supporting evidence. Read the current consolidated CBIC Rule 89 before preparing a claim.
The first decision is whether the amount is tax paid on a qualifying transaction, eligible unutilized input tax credit (ITC), or an excess balance in the electronic cash ledger. Then establish whether the transaction was an export, a supply to a Special Economic Zone (SEZ), an inverted-duty transaction, a deemed export, or a refund created by an assessment or appellate order. The route determines whether RFD-01 is appropriate or whether another system records the refund automatically.
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| Refund ground | Amount normally claimed | Primary route | Evidence to assemble |
|---|---|---|---|
| Export of goods with IGST paid | IGST paid on eligible exported goods | Shipping-bill route under Rule 96 | Export invoice, shipping-bill or bill-of-export number and date, export manifest/report status, and matching return data |
| Zero-rated supply under LUT or bond | Eligible unutilized ITC attributable to qualifying zero-rated supplies | FORM GST RFD-01 | Invoice statement, ITC records, turnover calculation, LUT or bond evidence where applicable, and route-specific declarations |
| Export of services | Tax or eligible accumulated ITC, depending on the chosen route | FORM GST RFD-01 where applicable | Service invoices, export statement, contract or transaction records, and bank realization evidence such as the applicable BRC or FIRC |
| Supply to an SEZ | IGST paid or eligible accumulated ITC, depending on the route | FORM GST RFD-01 where applicable | Invoices, proof of receipt or admission for authorized operations, specified-officer endorsement, and required declarations |
| Inverted tax structure | Eligible unutilized ITC where input tax rates exceed output rates | FORM GST RFD-01 | Input and output invoice statements, ITC ledger support, and the prescribed turnover computation |
| Excess electronic cash-ledger balance | Eligible cash-ledger balance | FORM GST RFD-01 | Cash-ledger entries, return records, and bank-account details recorded with the registration |
| Refund arising from an order | Amount ordered or otherwise payable under the applicable decision | FORM GST RFD-01 where prescribed | Order number, date, issuing authority, copy of the order, and any specified payment reference |
For deemed exports and other notified grounds, eligibility depends on the wording in the current rule, notification, and portal category. Older explanatory lists should not be treated as a complete list of present-day qualifying supplies.
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Zero-rated exports and SEZ supplies
Zero-rated supplies can involve two fundamentally different choices. A business may export or supply to an SEZ on payment of IGST and seek a refund of that tax, or it may supply under a valid bond or Letter of Undertaking (LUT) without payment and seek a refund of qualifying accumulated ITC. Those options are not interchangeable: the tax paid, the ledger from which the refund is calculated, and the supporting records differ. The CBIC GST Sectoral FAQs describe the broad zero-rating framework, while Rule 89 controls the claim procedure and conditions.
Goods exported with IGST payment
Refund of IGST paid on exported goods normally uses the shipping-bill mechanism in CBIC Rule 96, rather than an ordinary RFD-01 upload. The shipping bill functions as the refund application only when the prescribed export and return data are available and the rule’s conditions are met.
- Confirm that the export invoice, shipping bill or bill of export, and the outward-supply information use matching invoice numbers, dates, taxable values, and IGST amounts.
- Check that the export manifest or export report has been filed and is visible to the relevant systems.
- File the returns required for the route, including GSTR-1 and GSTR-3B where applicable, before expecting the shipping-bill claim to be processed.
- Review whether export duty, the selected tax-payment route, drawback, or another statutory exclusion affects entitlement. The CBIC FAQ warns that these conditions can change the result.
A mismatch between shipping-bill data and outward-supply reporting can delay when the application is treated as filed or prevent the refund from moving forward. Correct the source return or export record through the permitted process; do not simply upload duplicate invoices as a substitute for reconciliation.
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Export of services
Service exporters need evidence that the supply meets the applicable export-of-services conditions and that consideration was received through the permitted banking channel. Keep the service invoice statement, agreements or work orders that explain the supply, and bank realization evidence such as a Bank Realization Certificate or Foreign Inward Remittance Certificate when applicable. The GST Council’s Refund in GST flyer identifies these records as typical evidence; confirm the current portal’s accepted document and certificate requirements before filing.
Supplies to an SEZ
For an SEZ claim, retain the invoice set and proof that the goods or services were received or admitted for authorized operations. The specified officer’s endorsement is a central piece of evidence where the rules require it. The official flyer also describes a declaration concerning tax collection. Because endorsement formats and portal prompts can change, use the current prescribed form or declaration rather than an old template.
Inverted-duty refunds: prove the computation
An inverted tax structure exists where the applicable input tax rates are higher than the output tax rates, leaving eligible ITC unutilized. This is a specific statutory refund route, not a general withdrawal of every credit balance. Exclusions, notified goods or services, and the formula in force for the claim period determine what can be refunded.
Prepare a period-wise statement of invoices received and issued, classify the tax rates correctly, and tie the figures to the electronic credit ledger and filed returns. Keep purchase invoices, sales invoices, debit and credit notes, and the turnover records used in the prescribed computation. If a product or input falls under a statutory exclusion, remove it before calculating the claim; a mathematically correct total can still be legally ineligible.
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Cash-ledger balances and refunds created by orders
Excess electronic cash-ledger balance
Rule 89 includes refunds of eligible amounts lying in the electronic cash ledger. Reconcile the requested amount with challans, payment references, liabilities discharged, and the cash-ledger statement. The bank account to which the refund will be credited must be recorded and validated in the GST registration particulars. A balance that is earmarked for an outstanding liability or generated by a transaction later found ineligible should not be claimed as freely refundable cash.
Refund pursuant to an order
When an assessment, adjudication, appellate, or other specified order creates the refund, enter the order reference exactly as issued. Keep the order number, date, issuing authority, complete copy of the order, and any payment or deposit reference called for by the applicable category. If the order covers several tax periods or heads, map each amount to the period and tax type used in the application so the officer can verify the claim without reconstructing it.
Documents checklist before opening RFD-01
Use this as a preparation list, then remove items that do not apply to your chosen ground. The prescribed statement and category-specific evidence matter more than uploading every document in your files.
Registration, returns, and banking
- GST registration details, including the bank account recorded in the registration profile.
- Filed returns for every period on which the claim depends, including GSTR-1 and GSTR-3B where the route requires them.
- Electronic credit-ledger and cash-ledger extracts supporting the amount claimed.
- Payment challans, liability-offset records, and amendments that explain unusual ledger movements.
Invoices and prescribed statements
- Claim-period invoice data in the format required by the portal’s refund category.
- The prescribed statement of relevant inward and outward invoices, with invoice numbers, dates, taxable values, tax rates, and tax amounts reconciled to returns.
- Debit notes, credit notes, advances, cancellations, and amendments that affect turnover or ITC.
- Purchase and sales ledgers capable of substantiating the statement if the officer requests supporting records.
Route-specific evidence
- Goods exports: export invoices; shipping-bill or bill-of-export numbers and dates; export manifest or report status; and a reconciliation showing that shipping-bill details agree with outward-supply reporting.
- Export services: service invoices, contracts or work orders, and applicable bank realization evidence such as a BRC or FIRC.
- SEZ supplies: proof of receipt or admission for authorized operations, the specified officer’s endorsement, and any required declaration concerning tax collection.
- Inverted duty: statements of invoices received and issued, ITC support, and records used for the statutory turnover and refund computation.
- Order-based claims: order number, date, authority, order copy, and specified payment reference.
- Deemed exports or other notified grounds: the category-specific certificates, undertakings, declarations, or recipient documents required by the current rule or notification.
Do not assume that every underlying invoice must be uploaded with every application. The GST Council flyer describes the main prescribed document as a statement of relevant invoices, with additional evidence for particular cases. Upload or retain the records that the selected category and live portal prompt require.
How to file and monitor the claim
- Classify the claim. Select the exact refund ground and decide whether you are claiming tax paid, eligible unutilized ITC, or cash-ledger balance.
- Check the law for the claim period. Verify current eligibility, statutory exclusions, limitation rules, notifications, and any return-filing dependency. Amendments after the transaction date can affect the calculation.
- Reconcile before submission. Compare the invoice statement with GSTR-1, GSTR-3B, ledgers, export records, bank evidence, SEZ endorsements, and any order reference. Resolve mismatches at source.
- Open the current refund service on the GST portal. Choose the applicable category under the portal’s Refunds service, complete FORM GST RFD-01 where that category uses it, and attach the prescribed statement and evidence. Portal labels and attachment rules may change, so follow the prompts displayed at filing.
- Use the shipping-bill channel for eligible goods-export IGST refunds. Check Rule 96 conditions, valid returns, export-manifest status, and shipping-bill data instead of treating the claim as an ordinary RFD-01 upload.
- Submit and save the acknowledgment. Preserve the application reference, uploaded files, statement version, and the date of electronic submission.
- Monitor the portal. Track completeness scrutiny, deficiency notices, requests for information, provisional or final sanction, rejection orders, and every response deadline. Reply with a reconciled explanation and indexed evidence rather than sending unrelated files.
Processing stages and realistic timing
Official explanatory material refers to a 15-day completeness-scrutiny stage and a 60-day period for sanction when a claim is complete in all respects. These are process figures stated in the GST Council flyer and the rules; they are not a guaranteed payment date for an individual business. Deficiency memos, missing endorsements, return mismatches, bank validation, or a request for further information can change the timetable.
The flyer also discusses provisional refunds for qualifying claims. Provisional treatment is conditional and does not remove the need to establish final eligibility. Keep monitoring communications after a provisional order because the final sanction or adjustment can differ from the provisional amount.
When two refund routes seem possible
Choose the route that matches the actual transaction and the tax-payment choice recorded in the returns. Compare these seven points before submitting:
- The legal refund ground and claim period.
- Whether IGST was paid or the supply was made without payment under LUT or bond.
- Whether the requested amount is tax paid, eligible unutilized ITC, or cash-ledger balance.
- Route-specific exclusions, such as conditions connected with export duty or drawback.
- The form and processing channel: RFD-01 or the Rule 96 shipping-bill mechanism.
- The prescribed invoice statement, declarations, certificates, endorsements, and bank evidence.
- Return, export-report, ledger, and data-reconciliation dependencies.
Goods-export IGST refund through a shipping bill and an accumulated-credit claim through RFD-01 are separate mechanisms. Combining their figures or attaching one route’s evidence to the other can produce a deficiency notice even when the underlying exports are genuine.
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- Claiming because ITC is available: a credit balance is not, by itself, a refund ground. Reclassify the balance under the applicable statutory route.
- Using the wrong channel: eligible goods-export IGST refunds depend on Rule 96 data and shipping bills, while most accumulated-credit claims use RFD-01.
- Inconsistent invoice identifiers: even a minor difference in invoice number, date, value, or tax amount can block system matching.
- Missing export reporting: an unfiled manifest or a return that omits the export invoice can delay the deemed filing of a shipping-bill claim.
- Unsupported bank evidence: service-export claims should connect each realization to the relevant invoices and period.
- Expired or invalid endorsements: SEZ claims require the specified evidence for authorized operations, not merely an invoice addressed to an SEZ unit.
- Over-uploading without an index: large, unlabelled files make verification harder. Use the category’s prescribed statement and keep a clearly indexed evidence pack.
- Ignoring portal notices: an application can fail after submission if a deficiency or information request is not answered within the displayed deadline.
Keep the rules current at filing
Refund eligibility, exclusions, notified categories, portal fields, and document formats can change through amendments and procedural notices. Use Rule 89 and Rule 96 as the legal starting points, consult the CBIC FAQ and GST Council explanatory material for orientation, and verify the live portal instructions on the day you submit. For a high-value or disputed claim, have a qualified Indian GST professional review the ground, computation, and evidence before electronic filing.
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