How to Claim GST Refund for Exports

Exports of goods and services are zero-rated under GST. You can either pay IGST up front and then claim a refund, or export under a Letter of Undertaking (LUT) without paying IGST and claim refund of the unutilised input tax credit. For LUT-based exports, file GST RFD-01A on the portal before filing RFD-01. Upload the shipping bill numbers, bank realisation certificates, and the statement of invoices. The refund officer scrutinises and either sanctions or raises a deficiency memo. Most refunds under Rs 5 lakh are processed automatically under the Section 54 manual route, and the rest under the IGST route within 60 days.