I’m preparing a refund application

Prepare the records behind Statement 3

Make each export invoice and its realisation traceable before using the upload utility.

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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

Match the actual invoice records to the relevant filed export entries.
Allocate receipts explicitly when one payment covers several invoices.
Keep fees, exchange differences and unpaid balances separate; do not make the numbers match by changing invoice values.
Use the current Statement 3 utility for the correct refund category and resolve its validation errors before filing.

Your next step

Build the working sheet, resolve unmatched records, then transfer the reviewed details into the current utility.

Get help with this step

Tell us what needs a closer look. We’ll reply by email about your next step.

Useful reading

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