Fast GST RefundJSON generator

I’m preparing a refund application

Prepare the records behind Statement 3

Make each export invoice and its realisation traceable before you create the Statement 3 JSON.

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Records to gather

  • Export invoices and amendments

    Keep invoice numbers, dates, values and the relevant reporting periods together.

  • Filed GSTR-1 export records

    Check how the invoices were reported and whether amendments need explaining.

  • BRC/FIRC and bank advice

    Identify the realisation references, dates, currency and amounts.

  • An invoice-to-receipt working sheet

    Explain partial receipts, combined payments, charges and differences.

What to check

  1. Match the actual invoice records to the relevant filed export entries.
  2. Allocate receipts explicitly when one payment covers several invoices.
  3. Keep fees, exchange differences and unpaid balances separate; do not make the numbers match by changing invoice values.
  4. Enter the reviewed rows in the JSON generator and correct every problem it lists before you create the Statement 3 file. The GST portal then checks the uploaded file against your filed returns.

Your next step

Build the working sheet and resolve unmatched records. Then create the Statement 3 file in the JSON generator, which checks the entries first. The GST offline Excel utility makes the same file.

Ready to create the files?

Generate the Statement 3 and Annexure B JSON for your application in your browser, without the Excel utilities. Checking your records is free.

Open the JSON generator

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Useful reading

Preparation guidance for service-export refunds. It does not assess your documents, calculate entitlement or submit an application.