Gst export refund without payment of tax

Export (goods or services)
without payment of tax
(Refund of accumulated ITC
of IGST / CGST / SGST /
UTGST / Cess)

 Copy of FORM RFD-01A filed on common portal
 Copy of Statement 3A of FORM RFD-01A
generated on common portal
 Invoices w.r.t. input and input services
 BRC/FIRC for export of services
 Undertaking / Declaration in FORM RFD-01A

Ensure that you  had filed the return (GSTR- 3B) of the period for which Refund is sought.

NOTE: FORM RFD 01A can be filed only after filing of valid GSTR-3B for the Return Period.

For more kindly refer Circular 37/11/2018 ,Dt..15/03/18