IGST REFUND ON EXPORTS
This query is : Resolved
05 October 2024
Resolved and deleted.
12 August 2025
IGST Refund on Exports
When a registered taxpayer exports goods or services, they can claim a refund of the IGST paid on inputs and input services used in making the export.
1. Types of Exports:
Export of Goods without payment of IGST:
Export is zero-rated under GST, meaning no IGST is charged on export invoices (assuming the exporter opts for LUT - Letter of Undertaking).
The exporter can claim refund of input tax credit (ITC) accumulated on inputs/input services.
Export of Goods with payment of IGST:
Exporter pays IGST on exports and later claims refund of the IGST paid.
2. Eligibility for Refund:
Export made by a registered person.
Export should be either physical export or deemed export as defined.
The exporter should either export under LUT (without IGST payment) or pay IGST on exports and then claim refund.
Refund of unutilized ITC or IGST paid can be claimed.
3. Documents Required for Refund Claim:
Export invoice.
Shipping bill.
LUT or bond copy (if exporting without IGST payment).
GST returns filed (GSTR-1, GSTR-3B).
Bank realization certificate (BRC) or Foreign inward remittance certificate (FIRC).
Other supporting documents as per jurisdictional GST authorities.
4. Procedure to Claim IGST Refund:
File FORM GST RFD-01 online within 2 years from the relevant date of export.
Upload required documents and submit application.
Refund claim is processed by the tax department after verification.
Refund is credited to the exporter’s bank account.
5. Points to Remember:
Export is zero-rated supply (IGST rate = 0%), so no tax is charged to foreign buyer.
Exporter uses LUT to export without paying IGST; can claim refund of accumulated ITC.
If IGST is paid, refund of IGST paid on export can be claimed.
Timely filing of refund claims and proper documentation is critical.
IGST refund is not available for non-registered exporters or for exports under non-compliant circumstances.
When a registered taxpayer exports goods or services, they can claim a refund of the IGST paid on inputs and input services used in making the export.
1. Types of Exports:
Export of Goods without payment of IGST:
Export is zero-rated under GST, meaning no IGST is charged on export invoices (assuming the exporter opts for LUT - Letter of Undertaking).
The exporter can claim refund of input tax credit (ITC) accumulated on inputs/input services.
Export of Goods with payment of IGST:
Exporter pays IGST on exports and later claims refund of the IGST paid.
2. Eligibility for Refund:
Export made by a registered person.
Export should be either physical export or deemed export as defined.
The exporter should either export under LUT (without IGST payment) or pay IGST on exports and then claim refund.
Refund of unutilized ITC or IGST paid can be claimed.
3. Documents Required for Refund Claim:
Export invoice.
Shipping bill.
LUT or bond copy (if exporting without IGST payment).
GST returns filed (GSTR-1, GSTR-3B).
Bank realization certificate (BRC) or Foreign inward remittance certificate (FIRC).
Other supporting documents as per jurisdictional GST authorities.
4. Procedure to Claim IGST Refund:
File FORM GST RFD-01 online within 2 years from the relevant date of export.
Upload required documents and submit application.
Refund claim is processed by the tax department after verification.
Refund is credited to the exporter’s bank account.
5. Points to Remember:
Export is zero-rated supply (IGST rate = 0%), so no tax is charged to foreign buyer.
Exporter uses LUT to export without paying IGST; can claim refund of accumulated ITC.
If IGST is paid, refund of IGST paid on export can be claimed.
Timely filing of refund claims and proper documentation is critical.
IGST refund is not available for non-registered exporters or for exports under non-compliant circumstances.
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