GST Refund Exporter of Goods

GST is a destination based consumption tax where in the levy of tax moves along with goods and /or services. GST Refund” is defined under Model GST Law as refund of tax on goods / services exported out of India or on inputs or input services used in the goods / or services which are exported out of India, or refund of tax on supply of goods regarded as “deemed Exports’ or refund of unutilized input tax credit. In simple terms where a goods exporter is not in position to utilize the GST paid in inputs such as raw material , inputs etc. which are used for export of goods shall apply for refund of GST paid by goods exporter. By taking GST Refund Exporter of Goods can increase its business working capital.


Types of Export


  • Direct Export : – Direct export is exports where the goods supplied are exported to any country outside India and the payment is received either in Free Foreign Exchange
  • Deemed Export : – Those transactions in which goods supplied do not leave country, and payment for such supplies is received either in Indian rupees or in free foreign exchange.
  • Third Party Export : – Third party exports are exports made by exporter on behalf of another exporter or manufacturer.

Highlight GST Refund for Exporter of Goods

Refund of GST

When Goods exporter is not in a positions to utilize the input GST credit due to export of gods in that case person can apply for refund of GST to government department.

Time Line for application

Under the provisions of GST refund application need to be make to proper officer with the relevant date as specified. Beyond relevant period GST refund applicable become time bard.

Net ITC

Net Input Tax Credit” means input tax credit availed on inputs and input services during the relevant period like in that quarter.

Application Period

Eligible Person shall apply for refund in Form GST RFD 10 on quarterly basis by using GST electronica mode as available on common portal.

Documents Required

For making GST refund claim application various documents required such as electronic credit register, export invoices, Shipping Bill, Annexure 2 certified by CA , other supporting.

Grant of GST Refund

The proper officer after scrutiny of the claim and evidences submitted in supporting to claim application shall make refund order in Form GST RFD-04 provisional

Check List of Documents for Refund Claim

  • GST Returns
  • GST RFD Form
  • Export Invoices
  • BRC
  • Statement of reconciliation & ITC
  • Other supporting documents
  • Declarations

What We Offer

Personal Consulting on GST Refund

Legal Declarations for GST Refund

Online GST Refund Filing

Physical GST Refund Application

GST Refund Approval

What We Offer

Personal Consulting on GST Refund

Legal Declarations for GST Refund

Online GST Refund Filing

Physical GST Refund Application

GST Refund Approval

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    FAQ: GST Export Refund

    ABC Ltd Exported Goods From India without payment of GST and availed ITC Credit GST Refund allowed ?
    Yes. ITC credit allowed as refund subject to GST Law.
    Due Date to apply for GST Refund ?
    Before expiry of two years application shall be made for GST department online and off line.
    In Who may days department shall allow GST refund claim ?
    within 60 days from the date of receipt of application department shall sanction refund claim. For delay of sanction beyond 60 days interest at 6 % swill have to be paid 56 of the CGST/SGST Act.
    Is there any minimum threshold for applying refund?
    No refund shall be granted if the amount is less than Rs.1000/-
    Can department give refund before verification of documents ?
    Yes. For zero rated supplies of goods or services or both (other than registered persons as may be notified), 90% refund be allowed on provisional basis subject to such conditions and restrictions.
    Is BRC Required at time of submission of refund claim ?
    Yes. For refund application on account of goods / service export BRC document is required.
    In which form GST refund need to applied ?
    Every claim of refund has to be filed in Form GST RFD 1.
    Can refund claim be rejected without notice / assessment?
    No. Proper officer need to issue notice before rejection of claim.

    More Questions? Seek Help of an Expert

    Call us at: +91 80555 66789 or Email us: office@anbca.com

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