Refund of ITC paid on Exports of Goods and Services Without Payment of Integrated Tax (2024)

Refund of ITC paid on Exports of Goods and Services Without Payment of Integrated Tax

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How can I file application for refund of ITC on account of Exports without payment of Tax on the GST Portal?

To file the application for refund of ITC on account of Exports without payment of Tax on the GST Portal, perform following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command.

Refund of ITC paid on Exports of Goods and Services Without Payment of Integrated Tax (1)

3. The Select the refund type page is displayed.

4. Select the Refund of ITC on Export of Goods & Services without Payment of Tax option.

5. Select the Tax Period for which application has to be filed from the drop-down list.

6. Click the CREATE REFUND APPLICATION button.

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7. Select Yes if you want to file a nil refund. Or else, select No.

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In case of Yes:

8. Select the Declaration checkbox.

9. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

10. Click the FILE WITH DSC or FILE WITH EVC button.

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In Case of DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

In Case of EVC:

a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

In case of No:

8. The Refund of ITC on Export of Goods & Services without Payment of Tax page is displayed.

First you need to download the offline utility, upload details of Exports of Goods and/or services and then file refund of ITC on account of Exports of goods and services (without payment of tax).

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Click the hyperlink below to know more about them.

Download Offline Utility - To download and enter details in Statement 3 for documents for which refund has to be claimed

Upload Details of Exports of goods and/ or services - To upload the CSV file with details of exports of good/ or services

- To enter details for refund of ITC on exports of good/ or services without payment of tax

Download Offline Utility

9. Click the Download Offline Utility link.

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10. Click the PROCEED button.

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11. The zip file is downloaded. Right click on the zip file and select Extract All to unzip the downloaded file.

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d. Statement 3 template would be downloaded. Open the excel sheet.

12. Once the template is downloaded, you need to enter the document details for which refund has to be claimed. Enter the GSTIN and “From Return Period” and “To Return Period” in mmyyyy format for which refund has to be claimed.

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13. Enter the Sr. No., Document Details, Goods/ Services, Shipping bill/ Bill of export/ Endorsed Document no. details. The document includes an invoice, a Debit note or a Credit note. Multiple Debit note or Credit note issued against invoices can also be entered in this statement.

See Also
cgst rule 86 electronic credit ledgerAccounting For Refunds Received | Planergy SoftwareWhat is a Ledger Balance?E-Ledgers under GST: Electronic Cash, Credit and Liability Ledger

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Notes:

1. EGM details are mandatory in case of goods. BRC/FIRC details must be provided in case of services. You need to enter Unique BRC/FIRC details, as separate rows in Statement 3.

2. Port Code can be 6 digits alphanumeric only. Shipping Bill No can be 3 to 7 numeric digits.

3. EGM length can be between 1 to 20 characters.

4. BRC/FIRC length can be between 3 to 30 alphanumeric characters.

5. The date of BRC/ FIRC for export of services in the Statement 3 to be uploaded can be before/ on/ after the date of document.

6. One document can have multiple BRC/FIRC numbers. User can enter multiple BRC/FIRC numbers in Statement 3.

7. Document Date cannot be prior to 1st July 2017. Document date can be on or after 1stJuly 2017.

8. EGM date can be prior to 1st July 2017. There is no linking of EGM date with Shipping Bill date.

9. BRC/FIRC date can be prior to 1st July 2017.

10. Shipping Bill Number is mandatory, on selection of “Goods” option.

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14. Click the Validate & Calculate button.

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15. The total number of records in the sheet is displayed. Click the OK button.

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In case of Error:

16.1. Error is displayed in the Error column. Rectify the error.

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16.2. Click the Validate & Calculate button.

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16.3. Notice that the Error column is blank now after rectification.

17. Click the Create File To Upload button.

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18. Browse the location where you want to save the file.

19. Enter the name of the file and click the SAVE button.

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20. A success message is displayed that file is created and you can now proceed to upload the file on the GST Portal. Click the OK button.

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Upload Details of Exports of goods and/ or services

21. Click the link Click to upload the details of Exports of goods and/ or services.

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22. Click the CLICK HERE TO UPLOAD button.

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23. Browse the location where you saved the JSON file. Select the file and click the Open button.

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24.1. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Documents link to view the documents that has been uploaded successfully.

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24.2. Unique documents that has been uploaded successfully are displayed.

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25. Select the Declaration checkbox.

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26. Click the PROCEED button.

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See Also
GST Refund: Step-by-Step Guide to GST Refund Claims

27. Click the VALIDATE STATEMENT button.

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28.1. In case any statement is validated with error, click the Download Invalid Document link.

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28.2 Invalid document excel sheet is downloaded on your machine. Open the invalid document excel sheet. Error details are displayed.

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28.3 (a). If your statement has been uploaded/validated with error, rectify the error in the JSON file and upload these statements on the GST Portal again, as per process described above.

Note: You need to upload only the error documents again by clicking the CLICK HERE TO UPLOAD button.

28.3 (b). If you don't have any error and statement has been validated, and then you want to update/delete the statement, then you would have to first delete the whole statement and upload a new statement of documents again if needed.

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29. Once the statement is validated, you will get a confirmation message on screen that the statement has been submitted successfully for validation. Click the PROCEED button.

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Refund of ITC on Export of Goods & Services without Payment of Tax

30. In the Table Computation of Refund to be claimed Statement-3A [rule 89(4)]: -

Note:

a. In Column (1) of Turnover of zero rated supply of goods and services (1), enter the aggregate turnover of zero rated supply of goods and services i.e. Integrated Tax, Central Tax, State/ UT Tax and Cess.

b. In Column (2) of Adjusted total turnover, enter the aggregate adjusted total turnover i.e. Integrated Tax, Central Tax, State/ UT Tax and Cess.

c. In Column (3) of Net input tax credit, the Net ITC in table “Computation of Refund to be claimed” is auto-populated by the system and can be edited downwards.

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d. After filling the appropriate figures in the table (Statement 3A), the amount of refund will get auto populated in the column (4) “Maximum refund amount to be claimed”.

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31. In the Table Amount Eligible for Refund: -

The values as computed in the Table Amount Eligible for Refund table:

  • In Column "Balance in Electronic Credit ledger at the end of tax period for which refund is claimed (balance remaining after return for this period is filed) (1)" amount is reflecting from Electronic Credit Ledger as at the end of the tax period, for which Refund is being claimed.

  • In Column "Balance in Electronic Credit ledger at the time of filing of refund application (2)" amount is reflecting from ElectronicCredit Ledger as on the date of filing refund application.

Following validations is applicable for checking amount entered by taxpayer under column “Refund to be claimed”:

i. Refund amount to be claimed such that:-

a. the amount in each head is equal to or lower than the balance in each head of Electronic credit ledger;

b. the total refund amount should not exceed the “Maximum Refund amount to be claimed” in Statement 3A; and

c. the total refund amount should not exceed the amount calculated at the aggregate level (IGST+CGST+SGST) in the table “Balance in Electronic Credit Ledger at the end of tax period for which refund is claimed”

ii. Total Refund Claimed to be entered in Cess must be less than or equal to “Maximum Refund amount to be claimed” in Statement 3A.

For Example: In table “Maximum Refund amount to be claimed” in Statement 3A is 1,00,000 INR. The amount in table “Balance in Electronic Credit Ledger at the end of tax period for which refund is claimed” is (CGST=0, SGST=0, IGST=1,50,000) and aggregate amount is 1,50,000 INR. Amount available in Electronic Credit Ledger is (CGST=80,000, SGST=10,000, IGST=0). Now, the total refund to be claimed cannot exceed such that-

  • “Maximum Refund amount to be claimed” - 1,00,000 INR

  • Aggregate level of table “Balance in Electronic Credit Ledger at the end of tax period for which refund is claimed” - 1,50,000 INR

  • The total refund amount cannot exceed the balance available in Electronic Credit Ledger at the individual level i.e. (CGST=80,000, SGST=10,000, IGST=0)

Hence, the total refund amount claimed can be (CGST=80,000, SGST=10,000, IGST=0) and total refund amount that can be claimed is 90,000 INR.

32. You can click the hyperlink Click to view Electronic Liability Ledger to view details of Electronic Liability Ledger that displays your liabilities/ dues of Returns and other than Returns.

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33. Click the GO BACK TO REFUND FORM to return to the refund application page.

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34. Select the Bank Account Number from the drop-down list.

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35. Under section upload Supporting Documents, you can upload supporting documents (if any).

36. Click the Delete button, in case you want to delete any document.

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37. In case you have filed the bond/ undertaking (Form GST RFD-11), select Yes or else select No. In case of Yes, enter the Reference Number of RFD-11 filing.

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38. Click the SAVE button.

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Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Application command.

Application can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database.

39. Click the PREVIEW button to download the form in PDF format.

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40. Form is downloaded in the PDF format.

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41. Select the Declaration and Undertaking checkbox.

42. Click the SUBMIT button.

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43. Click the PROCEED button.

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44. Select the Declaration checkbox.

45. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

46. Click the FILE WITH DSC or FILE WITH EVC button.

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In Case of DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

In Case of EVC:

a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

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47. The success message is displayed and status is changed to Submitted. Application Reference Number (ARN) receipt is downloaded and also sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.

Notes:

  • The system generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.

  • GST Portal sends the ARN to registered e-mail ID and mobile number of the registered taxpayer.

  • GST Portal also makes a Debit entry in the Electronic Credit Ledger for the amount claimed as refund.

  • Filed applications (ARNs) can be downloaded as PDF documents using the My Saved / Filed Applications option under Refunds.

  • Filed applications can be tracked using the Track Application Status option under Refunds.

  • Once the ARN is generated on filing of form RFD-01, refund application shall be assigned to refund processing officer for processing. The application will be processed and refund status shall be updated.

  • The disbursem*nt is made once the concerned Tax Official processes the refund application.

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48. ARN receipt is displayed.

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49. Navigate toServices>Ledgers>Electronic Credit Ledger to view the debit entry in the Electronic Credit Ledger for the amount claimed as refund.

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50. TheElectronic Credit Ledger is displayed. Click theElectronic Credit Ledgerlink.

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51. Select theFromandTodate using the calendar to select the period for which you want to view the transactions of Electronic Credit Ledger.

52. Click theGObutton.

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53. The Electronic Credit Ledger details are displayed. Notice the debit entry in the Electronic Credit Ledger for the amount claimed as refund.

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Refund of ITC paid on Exports of Goods and Services Without Payment of Integrated Tax (2024)

FAQs

How to get refund of ITC on export of services without payment of IGST? ›

To get refund of ITC on account of exports without payment of Tax, you may comply with the activities as specified below: 1. You have to file refund application in Form GST RFD-01 at GST Portal. You can file for refund of multiple tax periods in one refund application.

Read On ›
Can we claim refund of ITC on services? ›

Thus, a taxpayer can claim refund of unutilised ITC on monthly basis. Supply of goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.

Discover More Details ›
What is the refund process for export of goods with payment of IGST? ›

For instance, the refund of IGST in exports (with tax payment) can be claimed only through reporting details in the GSTR-1 and GSTR-3B. However, the refund of cash paid in excess of the electronic cash ledger can be claimed by applying in form RFD-01.

Continue Reading ›
Which supply is meant for export without payment of integrated tax? ›

To export goods/services without paying IGST, you must file a Letter of Undertaking (LUT) or an export bond. Exporting under LUT/bond is beneficial because it a) saves you the time and effort of seeking a tax refund, b) prevents the blocking of funds, which can be critical for small businesses.

See Details ›
How do I reclaim ITC from GST? ›

Re-Claim Of ITC

Only the supplier can make such reclaims by providing the details of invoice and/or debit notes in their valid return for the relevant period in which the incorrect details were noticed. Any interest paid earlier due to excess ITC claims will be refunded to the recipient's electronic cash ledger.

Find Out More ›
How do I claim my IGST refund on import? ›

2.2 Any person claiming refund of any duty or interest has to make an application in duplicate in the form as prescribed in the Customs Refund Application (Form) Regulations, 1995, to the jurisdictional Deputy/Assistant Commissioner of Customs. within one year from the date of payment of duty and interest.

Tell Me More ›
What is the formula for ITC refund? ›

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC Adjusted Total Turnover} - 12[{tax payable on such inverted rated supply of goods and services x (Net ITC ÷ ITC availed on inputs and input services)}].

Show Me More ›
What is ITC and how do you claim? ›

Input tax credit means at the time of paying tax on output, you can reduce the tax you have already paid on inputs. Suppose, you are a manufacturer – Tax payable on output (final product) is Rs 450. Tax paid on input (purchases) is Rs 300. You can claim input tax credit of Rs 300 and you need to pay only Rs 150.

Explore More ›
What happens if I forgot to claim ITC? ›

Failure to claim ITC within this timeline may result in the forfeiture of the ITC claim. Section 16(1) of the CGST Act allows taxpayers to claim Input Tax Credit (ITC) subject to certain conditions, while Sections 16(2), 16(3), and 16(4) impose restrictions.

Continue Reading ›
What happens if an export payment is not received? ›

Legal Implications: Non-fulfillment of export obligations may result in legal actions under the Customs Act, including the possibility of goods being seized, recovery proceedings initiated, or cancellation of benefits obtained under the scheme.

Show Me More ›

How do I get GST refund in case of deemed export? ›

Refund form

For obtaining a refund of tax paid on deemed exports, the supplier or recipient is required to file an application in Form GST RFD – 01 with supporting documents. Online filing and processing of refund claims in case of deemed export supplies are allowed.

Read The Full Story ›
Can refund be claimed on export of exempted goods? ›

Exports of goods and services will be treated as zero rated supplies. The exporter has the option either to export under bond/Letter of Undertaking without payment of tax and claim refund of ITC or pay IGST by utilizing ITC or in cash at the time of export and claim refund of IGST paid.

See Details ›
What is letter of undertaking for export of goods or services without payment of integrated tax? ›

The LUT full form is a Letter of Undertaking. It is a document used in the context of the Goods and Services Tax (GST) in India. It allows Indian exporters to ship goods without paying immediate tax, simplifying the export process.

Get More Info Here ›
What does no tax or duty shall be laid on articles exported from any state mean? ›

No Tax or Duty shall be laid on Articles exported from any State. The prohibition on excise taxes applies only to the imposition of duties on goods by reason of exportation. The word “export” signifies goods exported to a foreign country, not to an unincorporated territory of the United States.

Continue Reading ›
Who pays export tax? ›

Who pays the Export Duty? The seller is responsible for making this payment.

View More ›
Is ITC available on export of services? ›

Exports of goods and services will be treated as zero rated supplies. The exporter has the option either to export under bond/Letter of Undertaking without payment of tax and claim refund of ITC or pay IGST by utilizing ITC or in cash at the time of export and claim refund of IGST paid.

View Details ›
How do I calculate GST refund on export of services? ›

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC Adjusted Total Turnover} - 12[{tax payable on such inverted rated supply of goods and services x (Net ITC ÷ ITC availed on inputs and input services)}].

See More ›
What is reversal of input tax credit in case of export? ›

Rule 42: Reversal of ITC on inputs/input services

This would also include zero-rated supplies like exports and supplies to SEZ. ITC on the inputs that is assumed to have been used partly in making taxable supplies and partly in making exempt supplies or used for a non-business purpose.

Learn More ›
Can merchant exporter claim GST refund? ›

Refund Claim by Merchant Exporter

Merchant exporters can claim a refund of input tax credit per rule 89(4B) of the CGST Rules. The procedure is laid down in CBIC Circular No. 94/13/2019-GST, dated 28.03.

Discover More Details ›
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