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There is no universal GST-refund document list in India. For most refund grounds, you file FORM GST RFD-01 electronically and attach evidence matching the reason for the claim under Rule 89 of the Central Goods and Services Tax Rules, 2017. Export of goods on which IGST was paid follows a different Rule 96 process: the shipping bill generally serves as the refund application when the required export-manifest and return conditions are met.
Why the refund ground determines your documents
GST refund evidence is linked to the legal basis of the claim, not simply to the fact that tax was paid. Rule 89 uses a category-based framework. An export-of-services claim needs proof of receipt in foreign currency or other applicable realization evidence; an inverted-duty claim needs invoice data supporting unutilized input tax credit (ITC); and an order-based claim needs the order that created the refund entitlement.
Before collecting files, identify four things:
- Refund ground: export, SEZ supply, deemed export, inverted tax structure, provisional assessment, an order, or another statutory category.
- Mechanism: a normal electronic RFD-01 application under Rule 89, or the special shipping-bill route under Rule 96 for IGST-paid exports of goods.
- Applicant and transaction role: supplier, recipient, exporter, or another eligible claimant.
- Evidence type: invoices and statements, customs records, realization or payment proof, endorsements, or a judicial/departmental order.
Using the wrong route or attaching documents from a different category can delay clarification or leave the claim unsupported, even when the underlying transaction is genuine.
Document checklist by GST-refund category
| Refund ground | Documents or data identified in the rules |
|---|---|
| Refund arising from a proper-officer, appellate, tribunal or court order, or an eligible appeal pre-deposit | Reference to the relevant order and a copy of the order, or the applicable payment reference for the amount covered by the claim. |
| Export of goods under a Rule 89 claim (not the Rule 96 IGST-paid route) | Statement of shipping bills or bills of export and the related export invoices. |
| Export of electricity | Export-invoice statement; details of energy supplied and the agreed tariff; the scheduled-energy statement issued by the Regional Power Committee Secretariat; and the agreement showing the tariff per unit. |
| Export of services | Invoice statement and the relevant Bank Realisation Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC), as applicable. |
| Supply of goods to an SEZ unit or developer | Invoice statement and the required endorsement from the specified SEZ officer confirming admission for authorised operations. |
| Supply of services to an SEZ unit or developer | Invoice statement, the required endorsement, payment details, and proof that the recipient paid for the authorised operations. |
| Deemed exports | Invoice statement and any additional evidence notified for the particular deemed-export category. |
| Unutilized ITC caused by an inverted tax structure | Annexure 1 to FORM GST RFD-01, showing the numbers and dates of invoices received and invoices issued during the relevant tax period. |
| Refund after finalization of provisional assessment | Reference number and a copy of the final assessment order. |
| Refund where the incidence of tax was not passed to another person | For a claim up to ₹2 lakh, a declaration subject to statutory exceptions. For a claim above ₹2 lakh, the specified Annexure 2 certificate from a chartered accountant or cost accountant, also subject to exceptions. |
These are evidence categories identified in Rule 89; they are not a promise that every claimant in a category will see identical upload fields. The live GST Portal may request a statement, annexure or supporting file in a particular format.
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How to prepare and submit a normal RFD-01 claim
Most refund grounds use FORM GST RFD-01 through the GST common portal. Prepare the category evidence before starting the online application so that invoice numbers, tax periods and amounts agree across the form and attachments.
- Classify the claim. Decide whether it is for exports, SEZ supplies, deemed exports, inverted-duty ITC, an order, provisional-assessment finalization, unjust-enrichment relief, or another ground recognized by law.
- Assemble the primary statement. This may be an invoice statement, shipping-bill statement, Annexure 1 for inverted accumulation, or the order and payment details supporting an order-based refund.
- Collect category-specific corroboration. Add BRC/FIRC records for the relevant service exports, SEZ endorsements and payment proof where required, customs records for goods exports, or the final assessment order for a provisional-assessment refund.
- Complete FORM GST RFD-01 electronically. Enter the tax period, refund ground, amounts and bank-account information exactly as supported by the records. The rule requires documentary evidence in Annexure 1 to RFD-01, as applicable, to establish that the refund is due.
- Review consistency. Match invoice numbers, dates, taxable values, tax amounts, shipping-bill references, foreign-remittance references and the claimed period. Resolve duplicate invoices or amended documents before submission.
- Submit and monitor online communications. The GST Portal describes RFD-01 processing and taxpayer–officer communications as electronic. Respond to any clarification or deficiency communication through the portal within the stated time.
- Confirm bank validation. The refund is paid through a CBIC-accredited bank after PFMS bank validation. Check that the account selected in the application belongs to the eligible claimant and that its details are current.
The portal’s exact fields, attachment rules and annexure presentation can change. Use the current RFD-01 screen and the current Rule 89 text when preparing a live claim rather than relying on an old screenshot or form inventory.
Rule 96: the separate route for IGST-paid exports of goods
If you exported goods out of India after paying IGST and are claiming that IGST back through the customs-linked mechanism, do not treat the claim as an ordinary RFD-01 application. Rule 96 generally provides that the exporter’s shipping bill is deemed to be the refund application.
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- filing of the departure or export manifest/report covering the shipping bill; and
- filing a valid GSTR-3B return for the relevant period.
Customs and GST export data must correspond. Where the rule’s export-data mismatch condition is triggered, the mismatch must be corrected before the claim is treated as filed for the affected shipping bill. The displayed Rule 96 text also includes Aadhaar-authentication requirements.
This route does not eliminate every possible RFD-01 claim. For example, Rule 96 addresses separate RFD-01 applications for certain additional IGST amounts arising from a subsequent upward revision of the export price. The correct action depends on the exact adjustment and the wording applicable to it.
What each evidence group proves
Invoices and statements
Invoice statements identify the supplies on which the refund is calculated. For inverted-duty ITC, Annexure 1 specifically records the numbers and dates of invoices received and issued during the tax period. For export, SEZ and deemed-export claims, the statement should map each supply to the relevant export or endorsement record.
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Shipping bills and bills of export support goods-export claims made under Rule 89. They should be read separately from Rule 96, where the shipping bill itself performs the application function once the statutory conditions are met. Export invoices provide the commercial and tax details that connect the goods to the customs record.
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BRC and FIRC records
For export of services, Rule 89 identifies the relevant BRC or FIRC, as applicable, together with the invoice statement. The wording does not mean that every claim requires both certificates. Use the certificate or certificates applicable to the receipt evidence for the transaction and retain the link between each remittance and the invoices claimed.
SEZ endorsements and payment evidence
Goods supplied to an SEZ unit or developer require the invoice statement and the specified officer’s endorsement confirming admission for authorised operations. Services supplied to an SEZ unit or developer require that endorsement plus payment details and proof of payment by the recipient for authorised operations. The goods and services lists are not interchangeable.
Orders and assessment records
An order-based refund requires the order reference and copy where the entitlement comes from a proper officer, appellate authority, tribunal or court, or from an eligible appeal pre-deposit. A provisional-assessment refund instead turns on the final assessment order, whose reference number and copy must accompany the claim.
Unjust-enrichment declarations and certificates
Some refund grounds require the claimant to establish that the tax burden was not passed to another person. Rule 89 distinguishes the evidence by claim amount, subject to statutory exceptions:
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- For a claim up to ₹2 lakh, provide the prescribed declaration, unless an exception applies.
- For a claim above ₹2 lakh, provide the specified Annexure 2 certificate signed by a chartered accountant or cost accountant, unless an exception applies.
Do not attach this declaration or certificate automatically to every refund. The applicable refund ground and the statutory exceptions determine whether it is required.
Special forms that are easy to confuse with RFD-01
The GST Portal form inventory identifies other refund-related forms, but they serve specialized purposes:
- RFD-01: the taxpayer’s electronic refund application used for the ordinary Rule 89 route.
- RFD-10: used for certain international organizations, consulates and embassies.
- RFD-11: used to furnish a bond or Letter of Undertaking for exports.
RFD-10 and RFD-11 are not substitutes for identifying the claimant’s refund category. The live portal and current rules determine whether one of these specialized forms applies.
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Common mistakes and how to correct them
Using one generic checklist
A single “GST refund documents” folder often mixes evidence for unrelated grounds. Create a claim-specific index that names the refund ground, tax period, invoice range and required evidence before uploading anything.
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Confusing Rule 89 with Rule 96
For IGST-paid goods exports, first check whether the shipping-bill mechanism under Rule 96 applies. Filing RFD-01 as if the shipping bill were an ordinary Rule 89 attachment can send the claim into the wrong process.
Leaving data mismatches unresolved
Differences among the GST return, invoice statement, shipping bill, export manifest and bank records can prevent automated matching or trigger a clarification. Correct the source record or explain the legally permitted adjustment before submission; do not silently change an invoice number or amount in the statement.
Attaching the wrong realization evidence
For service exports, check whether the transaction calls for a BRC, an FIRC or another applicable record. The rule refers to the relevant certificate as applicable, not to an automatic requirement for both.
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Portal labels, annexure displays and attachment instructions can change. Use current on-screen instructions and current Rule 89 or Rule 96 text. An older form list is useful for identifying broad form names, but it should not override the live filing interface.
Entering an incorrect bank account
Because payment follows PFMS bank validation through a CBIC-accredited bank, verify the selected account number, name and bank details before final submission. Correcting a bank-selection error after filing can delay receipt of an otherwise admissible refund.
A final pre-submission checklist
- Have you identified the exact refund ground and the corresponding Rule 89 category, or confirmed that Rule 96 applies?
- Does the claim use RFD-01, the shipping-bill route, or a specialized form such as RFD-10 or RFD-11 for the applicant’s situation?
- Do invoice numbers, dates, tax amounts and tax periods agree across the application and supporting statements?
- Are export, customs, BRC/FIRC, SEZ endorsement, payment, order or assessment records attached only where that category requires them?
- If the claim concerns unutilized ITC from inverted rates, is Annexure 1 complete for invoices received and issued in the relevant period?
- Does the unjust-enrichment declaration or professional certificate apply, and are any statutory exceptions documented?
- Is the bank account selected for payment accurate and ready for PFMS validation?
- Have you checked the current GST Portal fields and responded to any electronic clarification or deficiency notice?
Bottom line
The documents required for an Indian GST refund depend on why the refund is due. Most applicants use RFD-01 with category-specific evidence under Rule 89. IGST-paid exports of goods generally follow Rule 96, where the shipping bill acts as the application after the required manifest and return conditions are satisfied. Start by classifying the claim, then assemble only the invoices, customs records, realization or payment proof, endorsements, orders and declarations that that category requires.
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