Refund on Account of Export of Services (With Payment of Tax)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

Exporters who supply services and pay IGST are eligible for a refund of the IGST paid. The refund is claimed through Form GST RFD-01 by selecting “Exports of services with payment of tax”. The system validates data from GSTR-1 and GSTR-3B and relies on BRC/FIRC details. This report explains the law basis, filing procedure, FAQs, and compliance checklist.

⚖️ 1. Law Basis

• Section 16, IGST Act, 2017 – Zero-rated supply of services.

• Section 54, CGST Act, 2017 – Refund of tax.

• Rule 89, CGST Rules, 2017 – Refund application procedure.

🛠️ 2. Step-by-Step Process – Filing Refund Application (RFD-01)

1. Login → www.gst.gov.in → Services > Refunds > Application for Refund.

2. Select refund type: Exports of Services – With Payment of Tax.

3. Select the Tax Period → Click CREATE REFUND APPLICATION.

4. If NIL refund → File declaration → Submit with DSC/EVC.

5. For refund claim:

   • Download Offline Utility – Statement 2.

   • Enter export invoice/debit/credit note details, BRC/FIRC details, tax paid.

   • Validate & Calculate → Correct errors if any → Generate JSON.

   • Upload JSON file → Validate → Correct invalid documents (if any).

6. Refund amount auto-populated in RFD-01 from Statement 2.

7. Select bank account from drop-down list.

8. Upload supporting documents (up to 10 files, ≤ 5 MB each).

9. Preview → Tick declaration → File with DSC/EVC.

10. ARN generated → Acknowledgement sent via SMS/Email.

11. Application assigned to Refund Processing Officer.

📌 3. Key Features

• Preconditions: Filed GSTR-1 & GSTR-3B, tax paid on exports, valid BRC/FIRC details.

• Statement 2 mandatory → validated with GSTR-1 data.

• Refund can be filed for multiple tax periods across FYs in one application.

• NIL refund also possible for one/multiple periods.

• Applications can be saved for 15 days before filing.

• Refund credited to bank account registered on GST Portal.

❓ 4. FAQs (with Basis)

Q1. What are preconditions to file?
Registered GSTIN, filed GSTR-1 & 3B, tax paid on exports, valid BRC/FIRC.

Q2. Is Statement 2 mandatory?
Yes, validated with GSTR-1 data.

Q3. Can I file refund for multiple periods across FYs?
Yes, clubbing of periods is allowed.

Q4. Can NIL refund be filed?
Yes, for one or multiple tax periods.

Q5. What documents are needed?
Invoices, debit/credit notes, BRC/FIRC, supporting docs (if required).

Q6. How to correct invalid data uploads?
Download Invalid Documents file → correct → re-upload.

Q7. Where is refund credited?
Bank account registered on GST Portal.

Q8. How is refund processed?
Application assigned to officer after ARN → Processed and disbursed post scrutiny.

✅ 5. Compliance Checklist