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There is no single document checklist for every Indian GST refund. The required evidence depends on the refund ground you select on the GST Portal—such as export without payment of tax, export with IGST paid, supplies to an SEZ, deemed exports, an inverted duty structure, excess tax payment or an order-based refund.
Most claims within Rule 89 of the CGST Rules, 2017 are filed electronically in FORM GST RFD-01 with the applicable documents and statements in Annexure 1. Export of goods on which IGST was paid follows the separate Rule 96 process instead of the ordinary RFD-01 checklist.
Start by identifying the refund category
Choose the correct refund ground in the GST Portal before collecting files. The selection determines which statement, declaration, certificate or transaction records the portal requests. Rule 89 lists evidence by claim type; it does not prescribe one universal bundle.
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| Refund situation | Usual filing route | What determines the evidence |
|---|---|---|
| Export without payment of IGST | FORM GST RFD-01 for refund of unutilized input tax credit (ITC) | Rule 89 and the applicable export statement, including Statement 3 invoice details |
| Export of goods with IGST paid | Rule 96 shipping-bill route | Shipping bill, export manifest or report, valid GSTR-3B and matching GSTR-1 data |
| Supplies to a special economic zone (SEZ) | Usually the relevant RFD-01 category | The current Annexure 1 entry and portal statement for SEZ supplies |
| Deemed exports | Usually the relevant RFD-01 category | The current Annexure 1 entry and deemed-export transaction statement |
| Inverted duty structure | FORM GST RFD-01 | The current Annexure 1 evidence and calculation required for that category |
| Excess tax payment | FORM GST RFD-01 | The applicable Rule 89 evidence and payment or return records |
| Refund based on an order | FORM GST RFD-01 | The order reference and copy of the qualifying order, as applicable |
The table identifies the route, not a substitute for the live checklist. Open the selected category’s Annexure 1 requirements before scanning or uploading anything.
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Documents normally required with FORM GST RFD-01
For an RFD-01 claim, Rule 89 requires an electronic application accompanied by documentary evidence in Annexure 1, as applicable, to establish that the refund is due. The phrase “as applicable” is important: a file required for an export claim may be irrelevant to an inverted-duty or order-based claim.
Application and category statement
Prepare the RFD-01 application for the exact refund ground selected in the portal. Enter the transaction details in the statement associated with that category. For export-without-payment claims, GST Portal functionality guidance specifically places invoice details in Statement 3 for “Refund of unutilized ITC on account of Exports (Without payment of Tax).” The portal’s current fields control if they differ from older screenshots or instructions; the related guidance is available in the GSTN functionality compilation.
Order-based refund
If the refund follows a decision by a proper officer, appellate authority, Appellate Tribunal or court, Rule 89 calls for the reference number and a copy of the relevant order. Where the rule specifies a payment reference for the particular situation, include that reference as well. Upload the complete, legible order and make sure its reference information matches what you enter in RFD-01.
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Supporting transaction records
Collect the invoices, credit notes, debit notes and other records that the selected Annexure 1 entry calls for. These records should be readable and internally consistent with the statement and returns. The law does not make every one of these records mandatory for every category; their relevance comes from the claim type you selected.
Export claims use two different document routes
Indian GST has two export-refund methods. The deciding question is whether you paid IGST when the goods were exported. Do not use the document list for one method to support the other.
| Point of comparison | Export without payment of IGST | Export with IGST paid |
|---|---|---|
| What is being refunded? | Unutilized ITC accumulated from zero-rated supplies | IGST paid on the exported goods |
| Main application | FORM GST RFD-01 under Rule 89 | Shipping bill treated as the refund application under Rule 96 when its conditions are met |
| Key transaction data | Export-invoice details in the applicable refund statement, including Statement 3 | Shipping-bill export data matched with GSTR-1 and the export manifest or report |
| Return condition | RFD-01 and the relevant ITC and export records | A valid FORM GSTR-3B must be furnished |
| Important special condition | For processing, the lower of shipping-bill value and invoice value is used when those values differ, under the cited GST Portal guidance | Aadhaar authentication applies under the conditions stated in Rule 96 |
Export without payment of tax: RFD-01 and unutilized ITC
For this route, assemble the export invoices and the corresponding shipping bills or bills of export, then enter the invoice information in the portal’s applicable refund statement. Rule 89 requires a statement containing shipping-bill or bill-of-export numbers and dates and the related export-invoice numbers and dates for export-of-goods claims (other than electricity). Ensure each invoice line can be traced to the corresponding customs document.
GST Portal functionality guidance states that when the export value on a shipping bill differs from the invoice value, the lower value is used for processing the refund under the cited circular. Keep both values visible in your working papers so the amount in the statement can be reconciled rather than silently altered.
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Export with IGST paid: shipping bill under Rule 96
Rule 96 treats the shipping bill as the refund application when the required export manifest or report and a valid GSTR-3B have been furnished. The export information reported in GSTR-1 must match the shipping-bill information. If there is a mismatch, the application is treated as filed only after the mismatch is rectified. Check the rule’s Aadhaar-authentication conditions before filing.
This route is therefore not a second version of an RFD-01 unutilized-ITC claim. The customs shipping record, export manifest or report, GSTR-1 data and GSTR-3B together support the Rule 96 process.
Keep GSTR-1 and export records aligned
GSTR-1 is the statement of outward supplies and includes export and deemed-export details. The GSTN GSTR-1 guidance explains the return’s export-reporting role.
- Use the same invoice number, date, taxable value and tax information in the export documents and GSTR-1.
- Check shipping-bill or bill-of-export numbers and dates before submitting a refund statement.
- Resolve a shipping-bill/GSTR-1 mismatch through the applicable return or customs correction process; Rule 96 does not treat the claim as filed until the mismatch is rectified.
- For an RFD-01 claim, reconcile the ITC amount and the export statement with the returns used to establish the eligible balance.
A practical document-collection procedure
- Select the refund ground. In the GST Portal, choose the precise category—such as export without payment, export with IGST paid, SEZ supply, deemed export, inverted duty, excess payment or order-based refund.
- Open the current Annexure 1 checklist. Read the evidence entry for that category in Rule 89 and the portal’s associated statement or declaration. Do not copy an export checklist into a different claim.
- Build a transaction index. List each invoice, credit or debit note, shipping bill or bill of export, order reference and return period that the category requires. Match document numbers and dates across records.
- Prepare the portal statement. Enter invoice and export details in the applicable statement. For export without payment of tax, this is the Statement 3 workflow identified in GST Portal functionality guidance.
- Reconcile returns and customs data. Verify GSTR-1 export reporting and, for the Rule 96 route, confirm the valid GSTR-3B and export-manifest or report condition. Investigate any value or identifier mismatch before submission.
- Scan and combine records. Merge the pages belonging to one invoice or document set into a legible PDF. Grouping multiple invoices in one file is permitted if the file remains within the portal’s size limit.
- Upload and review. Attach the supporting files to RFD-01 where that route applies. Open each uploaded PDF, confirm that pages are upright and readable, and compare the uploaded evidence with the statement before final submission.
GST Portal upload limits and file preparation
GSTN’s document-scanning guidance says the GST Common Portal allows up to 10 uploaded documents, with a maximum of 5 MB per file and 50 MB in total. A “document” can be a scanned set of invoices or credit/debit notes; the guidance states there is no invoice-count limit inside a bundle as long as the file stays within the size limit. These are technical portal limits, not additional legal evidence requirements, and the live interface may change.
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Common document problems and how to correct them
The wrong refund category was selected
Stop and compare the selected ground with the transaction: paying IGST on exports points to Rule 96, while exporting without payment and seeking accumulated ITC points to an RFD-01 category. The evidence requirements and statements are different. Correct the category in the portal workflow before uploading a bundle assembled for another route.
Shipping-bill and invoice values differ
For an export-without-payment claim, record both values and apply the lower-value processing rule described in the GST Portal functionality guidance. Do not assume the higher invoice value will determine the refund.
Shipping-bill data does not match GSTR-1
Check invoice number, date, shipping-bill number, port and values against the filed return and customs record. Under Rule 96, rectify the mismatch; the shipping-bill application is treated as filed only after correction.
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Combine related pages, compress the PDF, and keep each file at or below 5 MB and the total at or below 50 MB under the cited portal guidance. If the live portal displays a different limit, follow the live limit and retain the original scans securely.
A document is missing from the category checklist
Return to the current Annexure 1 entry and the portal’s category-specific statement. There is no reliable universal list: a missing certificate, declaration or transaction record can matter for one category and not another.
What to verify immediately before submission
- The refund ground in RFD-01 matches the actual transaction.
- Every required Annexure 1 item for that ground is present, readable and tied to the relevant invoice or order.
- Statement values, invoice numbers and dates agree with the supporting PDFs.
- Export-without-payment claims use the unutilized-ITC route and its Statement 3 workflow.
- Export-with-IGST-paid claims satisfy Rule 96’s shipping-bill, export-manifest or report, GSTR-3B, GSTR-1 matching and applicable Aadhaar conditions.
- Uploaded files comply with the portal’s current size and count limits.
For ongoing filings, the GST Portal also describes preparation of GSTR-1 through third-party application service providers and GST Suvidha Providers. Such software is optional; it is not a legal prerequisite for making a GST refund claim.
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