How to File a GST Refund for Exports
GSTZone Desk · Updated 2026
Short answer
There are two routes: export under a Letter of Undertaking (LUT) without paying IGST, then claim a refund of your accumulated unutilised ITC through Form RFD-01 — or export WITH IGST paid upfront, which gets refunded largely automatically based on your shipping bill data.
In detail
The LUT route is the more common one for regular exporters. You furnish a Letter of Undertaking (Form GST RFD-11) at the start of the year, export goods or services without charging IGST on them, and then periodically claim a refund of the input tax credit that has accumulated because your inputs were taxed but your export output wasn’t. This is filed through Form RFD-01 with a formula-based calculation tied to your zero-rated turnover.
The alternative — paying IGST on the export itself and then claiming it back — works differently for goods: once your shipping bill and export general manifest (EGM) data match up between the customs system (ICEGATE) and GSTN, the IGST refund is processed largely automatically, without a separate RFD-01 application. Export of services still needs the RFD-01 route even in this scenario.
Both routes are subject to the same 2-year limitation period from the ‘relevant date’ (broadly, the date of export) — file well within that window rather than treating it as a distant deadline.
GSTZone tip
If your business exports regularly, the LUT route is almost always the better cash-flow choice — it avoids tying up working capital in IGST payments that then have to be claimed back, compared to paying upfront and waiting for a refund.
Related questions
Do I need a fresh LUT every year?+
Yes — an LUT is valid for one financial year only and needs to be furnished afresh at the start of each new year before continuing to export without IGST payment.
Can a business with a history of tax evasion use the LUT route?+
No — LUT isn’t available to anyone prosecuted for a tax evasion case involving an amount above ₹2.5 crore; such exporters must use the pay-IGST-and-claim-refund route instead.
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