The 60-second version
GST refund via RFD-01 for zero-rated exports, inverted duty, or accumulated ITC — 90-day processing target. I file with shipping bill, FIRC, and GSTR-1 match before cash blockage.
Refund is documentary — GSTR-1 must match shipping bill or FIRC
Returning exporters filing LUT and zero-rated supplies accumulate ITC — RFD-01 claims refund instead of carrying credit forever.
Inverted duty structure (higher input rate than output) also qualifies — common in manufacturing resale.
Deficiency memo stops clock — respond within 7 days or application lapses.
LUT lane: LUT renewal guide.
Refund types
| Type | Form | Key proof |
|---|---|---|
| Export goods | RFD-01 | Shipping bill + EG |
| Export services | RFD-01 | FIRC + agreement |
| Inverted duty | RFD-01 | GSTR-2B + formula |
| ITC on inputs | RFD-01 | No unjust enrichment |
| Wrong IGST paid | RFD-01 | Export LUT proof |
RFD-01 sequence
Reconcile exports
GSTR-1 zero-rated = invoices.
Gather proof
FIRC / shipping bill / contracts.
File RFD-01
DSC on GST portal refund tab.
Respond deficiency
Upload within memo deadline.
Track PFD
Provisional refund 90% on goods exports.
Refund flow
RFD-01 kit
- LUT bond.
- Invoices.
- FIRC.
- GSTR-1 summary.
- Bank statement.
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Cash flow
Without refund, ITC pile blocks working capital — file quarterly not annually.
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Turn this guide into a decision file
0 of 4 checked
SaaS export?
FIRC + client contract + GSTR-1 SEZ/export flag.
Refund rejected?
Appeal + rectification — fix doc gap first.
IGST paid by mistake?
Separate RFD-01 category — LUT should avoid IGST.
With 9C audit?
Refund can proceed — audit parallel.
Partial refund?
Provisional 90% goods — 10% after verification.
Timeline?
60–90 days stated — deficiency resets clock.
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