Meera ships ₹2cr of garments to her US buyer every quarter. Under LUT, she bills 0% IGST — but she pays input GST on fabric, packaging, freight. That input GST sits in her cash ledger doing nothing. "Can I get it back?"
Yes. ₹4-5L per quarter, refundable via RFD-01. Most exporters leave it on the table.
- Common refund cases: exports (zero-rated), inverted duty, excess cash ledger, wrong-head payment.
- File Form RFD-01 on the GST portal.
- Realistic timeline: 30-60 days. Exporters get 90% provisional in 7 days.
- Limitation: 2 years from the relevant date — don't sit on it.
When you can claim
Exports / SEZ
The biggest bucket
Input GST on inputs / services / capital goods used for exports (under LUT) — refundable. Also IGST on shipping-bill exports.
Inverted duty
Input rate > output rate
Common in textiles, fertilisers. Input at 18%, output at 5% → accumulated ITC refundable.
Excess in cash ledger
Over-paid by mistake
Paid CGST/SGST instead of IGST, or just over-deposited. Sits idle until refund or transfer.
How to file — the 7-step
For exports: Net ITC × Export Turnover / Total Turnover.
Pick the right category from the dropdown.
Period, amount per head (CGST/SGST/IGST/Cess), bank account.
Statement 3 for LUT exporters · shipping bills + FIRC for exports · RFD-09 declaration · self-cert bank proof.
Your tracking ID.
Credited in 7 days for LUT exporters. Balance after verification.
Approved order issued, full amount credited. Or deficiency memo (RFD-03) — respond in 15 days.
The 5 things that kill refunds
1. Returns not filed for the claim period (file GSTR-1 + 3B first).
2. ITC claimed not appearing in 2B → officer disallows.
3. Shipping bill / EGM mismatch with GSTR-1.
4. FIRC not received (foreign-exchange proof for service exports).
5. Bank account details mismatch.
The 2-year limit
You have 2 years from the relevant date to file. "Relevant date" varies:
👉 Goods exports — date of export (shipping bill date)
👉 Service exports — date of FIRC receipt or date of invoice (whichever later)
👉 Inverted duty — end of FY in which claim arises
👉 Excess paid — date of payment
Refund delayed is refund denied — for your cash flow. File quarterly, not annually. ₹4L sitting in the cash ledger is ₹4L not earning anywhere.
Quick answers
Quarterly for exporters is the practical sweet spot. Monthly is technically allowed but adds admin overhead for small refunds. Annual = bad for cash flow.
Declaration that the GST being claimed back hasn't been passed on to the buyer (i.e., you absorbed it). Standard form, just sign and attach.
Respond via RFD-04 within 15 days with the missing info / docs. If you don't respond, refund is treated as withdrawn — file fresh.
Interest @ 6% p.a. is payable by the government. Check status on portal. Escalate via grievance if > 90 days.
For exporters under LUT — yes (proportional to export turnover). For domestic supplies in inverted duty — no (only inputs and services, not capital goods).
When you might want help
Filing RFD-01 once for excess balance is DIY. Where it pays back: quarterly export refund cycles (clean Statement 3, FIRC reconciliation, deficiency-memo responses), inverted-duty refunds (formula gets contested), and chasing 60+ day delays via grievance.
Want quarterly refunds handled?
We file every quarter, chase officers, ensure 90% provisional comes in 7 days. Fixed fee.