Answer

1. F

   Facts

   You upload Statement 3 listing export invoices with shipping bill details for goods or FIRC or bank realisation details for services, a list of inward invoices (Annexure B) for the ITC claimed, and declarations. Circular 37/11/2018-GST says BRC or FIRC is needed for services but not for goods.

2. P

   Provisions and law

   • Rule 89, CGST Rules 2017Application for refund in RFD-01 with the prescribed statements
   • Circular 37/11/2018-GSTClarifications on export refunds: BRC or FIRC for services, lower of invoice and shipping bill value, one deficiency memo
   • Circular 125/44/2019-GSTFully electronic refund process and documents for each refund type
3. A

   Analysis

   Most deficiency memos come from missing or mismatched documents, not from the law. A clean claim has invoice numbers that match GSTR-1, FIRC amounts that tie to each invoice, and an inward invoice list that ties to GSTR-2B and the books. Add a short reconciliation sheet; it saves weeks.

4. C

   Conclusion

   1. 1Download the Statement 3 template from the refund screen
   2. 2Fill each export invoice with shipping bill or FIRC details
   3. 3Prepare Annexure B with all inward invoices for the period
   4. 4Add a reconciliation of GSTR-1, GSTR-3B, books and ledger
   5. 5Upload and file with DSC or EVC

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.