Compliance Pack
Refund of ITC on exports without payment of tax, RFD-01
What this means, checked by a CA
If you export without paying IGST, the GST you paid on your inputs piles up in your credit ledger. We work out how much of it can be refunded under the Rule 89(4) formula, prepare Statement 3 with your export invoices and remittance proof, file RFD-01 and follow it till the money reaches your bank.
₹4,999
As needed (monthly, quarterly or clubbed periods within a year), + 18% GST
- Delivered in Application filed within 5 working days of complete documents; provisional 90 percent refund is due within 7 days of acknowledgement for low-risk claims; final order within 60 days
- Due: Within 2 years of the relevant date; for services, the later of the invoice date and the date of receipt of payment
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 8 items
Valid LUT ARN for the period
Proves export without IGST
Export invoices for the period
Listed in Statement 3
FIRC, BRC or bank remittance advice
Mandatory for services
Shipping bills and EGM detailsOptional
Mandatory for goods
Purchase register in Annexure B format
Supports net ITC claimed
GSTR-1, GSTR-3B and 2B for the period
Turnover and ITC reconciliation
Bank account validated on portal
PFMS validation for payout
Aadhaar authentication status
Needed for provisional refund
DiscussionWhat we discuss · 6 items
Which months do you want to claim, and are any older than two years from the payment date?
Time bar and period choice
Was the LUT in place before every export invoice in the period?
Without LUT the claim fails
Have all export payments come in foreign exchange with FIRC or bank advice?
Services need realisation proof
Do you also have domestic or exempt sales?
Adjusted total turnover in the formula
Are any of your suppliers new, cancelled or non-filers?
Refund officers check ITC source
Any earlier refund in appeal or under notice?
Blocks provisional refund
FormsForms we file · 6 items
Reconcile export invoices, GSTR-1, GSTR-3B, books, FIRC and ledger balance for the period
Where: Internal. Due: Before filing
Compute maximum refund
(Turnover of zero-rated supply × Net ITC) ÷ Adjusted total turnover; services turnover on receipts basis for the period; claim lower of this and ledger balance at filing
Where: Internal. Due: Before filing
File RFD-01 'Refund of unutilized ITC on account of exports without payment of tax' with Statement 3 and documents
Where: https://www.gst.gov.in. Due: Within 2 years of relevant date
Debit the electronic credit ledger by the claim (system debit on filing)
Where: https://www.gst.gov.in. Due: On filing
Track RFD-02 acknowledgement or RFD-03 deficiency memo; if RFD-03, file a fresh application with corrections
Where: https://www.gst.gov.in. Due: As issued
Receive RFD-04 provisional (90 percent, low-risk) and RFD-06 final order; reply to any RFD-08 notice
Where: https://www.gst.gov.in. Due: 7 days and 60 days from acknowledgement
DeliverablesWhat you get · 3 items
RFD-01 ARN and RFD-02 acknowledgement
When: On filing and after scrutiny
RFD-04 provisional refund order
When: Within 7 days of acknowledgement, if low risk
RFD-06 final order and RFD-05 payment advice
When: Within 60 days
Questions people ask
How soon do I get the money?
Low-risk claims get 90 percent provisionally within 7 days of acknowledgement from 1 October 2025; the balance comes with the final order.
Do I need BRC or FIRC?
For services yes; for goods, shipping bill and EGM details are used instead.
Can I claim three months together?
Yes, periods can be clubbed but not across financial years.
What is the time limit for services?
Two years from the later of invoice date and payment receipt.
What if the department is late?
Interest at 6 percent is payable if the refund is not paid within 60 days.
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