GST refund guides
for service exporters.
Find the question you need to resolve: preparing records, proving exports, checking purchase credit, calculating the claim or fixing an upload. The guides are written for exporters of services; the JSON generator also handles exports of goods.
Start and assemble your claim
Understand the LUT, collect records, see how the application fits together, and claim back excess cash from the ledger.
GST refund documents for software exporters: a preparation checklist
Gather the invoices, bank evidence, returns and ITC working needed to prepare a service-export refund under LUT, with a clear check for missing records.
Read the guide Know the statementsStatement 3 and Annexure B: what goes where?
Export invoices on one side, inward supplies and input tax credit on the other. Understand the two statements before preparing them.
Read the guide Before you exportLUT filing for service exporters: steps, validity and what comes next
File your service-export LUT in RFD-11, select the right financial year, save the ARN and prepare the records needed for a separate ITC refund claim.
Read the guide Assemble the applicationBuild a service-export GST refund claim
See how Statement 3, Annexure B, Statement 3A, ledger limits and supporting documents fit together in one RFD-01 claim under LUT.
Read the guide Choose the claim periodWhich GST refund period should I choose: monthly or combined?
Choose a service-export ITC refund period using return frequency, payment dates, ITC availment, previous claims and the two-year filing limit.
Read the guide Intermediary servicesIntermediary services to foreign clients: export and refund from 30 March 2026
Commission, brokerage and other intermediary services for clients abroad can now qualify as exports. See what changed on 30 March 2026, the conditions that still apply, LUT and refunds, and the reverse-charge side.
Read the guide Cash ledger balanceExcess balance in the GST cash ledger: refund it or transfer it
Paid more cash than you needed, or under the wrong tax head? Decide whether to keep, transfer or refund the balance, then file PMT-09 or RFD-01 and check what happens next.
Read the guidePrepare export invoices and receipt evidence
Issue the right invoice, check platform payouts, obtain bank evidence, declare exports to your bank and explain which receipts settle which exports.
How to get FIRC or bank evidence for a service-export GST refund
Find the bank or provider that can issue your missing remittance evidence, request the right document, and reconcile grouped payments, partial receipts and fees.
Read the guide App Store export recordsApp Store GST invoices: who to invoice and how to match Apple payouts
Identify the recipient, explain gross sales versus net Apple payouts, and connect financial reports, export invoices and bank evidence for Statement 3.
Read the guide Match invoices and receiptsStatement 3 worked example: export invoices and FIRC receipts
Fill Statement 3 using two export invoices and two receipts. See separate document and bank rows, grouped payments, partial receipts and reconciliation checks.
Read the guide Foreign-client invoicesExport service invoice: what to issue when a foreign client has no GSTIN
A fictional export invoice under LUT, with the right customer details, GST treatment and records to carry into GSTR-1 and Statement 3.
Read the guide Declare service exportsExport Declaration Form (EDF) for service exports from 1 October 2026
New RBI export regulations ask service exporters to declare their invoices to the bank every month. See the deadline, what the form asks for, what RBI has said about individuals, and what changes for your LUT and refund records.
Read the guide Platform payoutsPaid through Upwork, PayPal, Stripe or AdSense: export of services and refund records
Work out who your customer is when a platform pays you, check the payment condition for an export of services, and collect the remittance document each provider issues for Statement 3.
Read the guideCheck purchase credit and fill Annexure B
Reconcile returns, handle imported services and separate capital-goods credit from the refund.
GST returns vs Zoho Books: reconcile your refund records
Prepare a service-export refund by matching books, GSTR-1, GSTR-3B, GSTR-2B and receipts. A worked example explains why their totals can differ.
Read the guide Fill the purchase statementAnnexure B worked example: ads, imported services and capital goods
See Annexure B entries for Indian advertising invoices, a foreign-service self-invoice and a capitalised inverter, including tax heads, 2B periods and exclusions.
Read the guide Separate capital-goods creditGST refund on capital goods: how to report an inverter or laptop
Capital-goods ITC can be eligible credit yet excluded from an LUT export refund. See an inverter example, Annexure B entries and the Net ITC adjustment.
Read the guide Imported purchasesImported-service RCM: prepare a self-invoice and claim ITC
Prepare the self-invoice, payment voucher and return entries for an imported service, then carry eligible credit into Annexure B.
Read the guide Choose the correct periodWhich GSTR-2B period should you enter in Annexure B?
Separate invoice date, GSTR-2B period, ITC availment and refund period, with a worked example and checks for purchases outside GSTR-2B.
Read the guide Review purchase eligibilityAnnexure B ITC eligibility: which invoices and reversals to include
Work through eligible, partly eligible, blocked and capital-goods credit in Annexure B, and reconcile GSTR-3B reversals without deducting the same amount twice.
Read the guide Reversals and reclaimsITC reversed and reclaimed in GSTR-3B: what goes into Annexure B and Net ITC
Report Table 4(B)(1) and 4(B)(2) reversals in the Annexure B reversal table, include credit you reclaim later, and decide how to treat a reversal of credit taken before the claim period.
Read the guideCalculate and explain the refund
Work through the export proportion, eligible Net ITC and both credit-ledger limits.
Create and upload the JSON files
Create Statement 3 and Annexure B without Excel, then correct what the portal reports before uploading again.
Statement 3 and Annexure B errors: causes and fixes
Fix Statement 3 and Annexure B validation errors: return mismatches, BRC/FIRC details, duplicate rows, dropdowns, JSON uploads and split-file reversals.
Read the guide Create the JSON filesCreate Statement 3 and Annexure B JSON files without Excel
Generate Statement 3 JSON and Annexure B JSON for a GST refund in your browser, or have an AI assistant prepare them. Includes an example to try first.
Read the guideTrack progress and handle notices
Withdraw a mistaken application, claim an amount you left out, follow the stages and timelines, reply to memos and notices, check a rejection before appealing, get the refund paid after a successful appeal, claim interest on a late refund and see which proposed changes apply.
GST refund deficiency memo: RFD-03, RFD-08 and your next step
Identify whether to correct and refile RFD-01 or reply in RFD-09. A worked correction pack explains the evidence, deadlines and credit-ledger recredit.
Read the guide Track the applicationGST refund stages and timelines: from RFD-01 to payment
Track a service-export refund through acknowledgement, notices, sanction and payment. Check the deadline and next action for each stage.
Read the guide Refund law changes57th GST Council refund changes: what applies to service exporters and when
The GST Council has recommended automatic 90% provisional refunds, a 10-day acknowledgement deadline and capital-goods credit from April 2027. See which changes affect an LUT service-export claim, and when.
Read the guide Interest on late refundsInterest on a delayed GST refund: when it starts and how to check it
Work out the interest due on a late GST refund, see which days are left out of the delay, find the interest in the payment order and know what to do if it is missing.
Read the guide Correct a filed applicationWithdraw a filed GST refund application (RFD-01W): when and how
Found a mistake after filing RFD-01? See when the portal still lets you withdraw it, the steps, what happens to the debited credit and what to check before you file again.
Read the guide After a rejectionGST refund rejected in RFD-06: check the order, then decide on an appeal
Check whether the officer followed the notice, reply and hearing steps before rejecting your refund, see what recent High Court rulings say, and appeal within three months.
Read the guide After an appealAppeal allowed against a GST refund rejection: file RFD-01 to get the refund paid
An appeal order in your favour does not pay the refund by itself. File a fresh RFD-01 for the amount allowed, within the deadline, and know what to do if the officer rejects it again or the department appeals.
Read the guide Missed amountsClaimed less than you were due: a second GST refund application for the same period
Left an invoice or some credit out of your export refund? See why the portal blocks a second claim for the period, what the Act and High Courts say, and how to claim the left-out amount.
Read the guideUse an AI assistant
Connect the tools, check preparation figures and have your assistant prepare Statement 3 and Annexure B.
Choose an AI connection for GST refund preparation
Choose an AI connection by the GST task it supports, test it with a small example and check its data permissions before using business records.
Read the guide Connect an AI assistantConnect your AI assistant to Fast GST Refund
Connect to the GST preparation tools, get a checklist, check a receipt allocation and check your Statement 3 records, with settings and expected results.
Read the guide Prepare with CodexCheck GST refund allocations in Codex
Install the free Fast GST Refund plugin, check a receipt shared by two invoices, and use the result to review your working.
Read the guideChoose software and services
Compare refund tools, provider models and data connections before sharing records or buying a plan.
5 MyGSTRefund alternatives for service-export GST refunds
Compare five ways to prepare a service-export GST refund: GST portal utilities, Gen GST, Zoho Books, a CA-led workflow and Fast GST Refund.
Read the guide Compare refund providersMyGSTRefund vs Gen GST: which refund workflow fits?
Compare MyGSTRefund’s service model with Gen GST’s operator software, then test the workflow, fees and responsibilities using the same sample claim.
Read the guide Review a refund providerMyGSTRefund review: features, fees and questions to ask
Review MyGSTRefund’s advertised service and the scope, fees, access permissions and working papers to confirm before engaging a refund provider.
Read the guide Shortlist refund toolsChoose GST refund tools for service exports
Compare official utilities, Gen GST, MyGSTRefund, Zoho Books and Fast GST Refund’s tools by the preparation work you need to complete.
Read the guide Software for CA practicesGST refund software for Chartered Accountants: a buying checklist
Evaluate GST refund software for a CA practice using client controls, Statement 3, Annexure B, reconciliation, review evidence and total cost.
Read the guide Export data from Zoho BooksHow to export Zoho Books data for a GST refund
Export invoices, bills and GSTR-2B reconciliation from Zoho Books, then add the bank and GST records needed for a service-export refund under LUT.
Read the guide Compare refund servicesFast GST Refund vs MyGSTRefund: tools or a service?
Compare do-it-yourself preparation tools with MyGSTRefund’s advertised refund service, including who does the work, fees and the records you receive.
Read the guide Compare refund toolsFast GST Refund vs Gen GST: which tools do you need?
Compare Fast GST Refund’s JSON generator and free tools with Gen GST’s documented Annexure B workflow, and decide what to test before buying software.
Read the guide Choose refund software5 Gen GST alternatives for GST refund preparation
Compare alternatives to Gen GST for refund preparation: official GST utilities, MyGSTRefund, Zoho Books, a CA workflow and Fast GST Refund.
Read the guide Review GST softwareGen GST review for refund work: features, price and fit
Review Gen GST’s documented Annexure B workflow, prepare a service-export demonstration and confirm the licence, updates and support you need.
Read the guide