What does a service-export GST refund claim actually contain?

An RFD-01 claim combines export evidence, purchase-credit details, a refund calculation, credit-ledger checks and supporting declarations. Statement 3 and Annexure B are two inputs. Uploading their JSON files does not by itself complete the application.

This guide walks through a refund of unutilised ITC on exports of services without payment of tax under LUT. If you are still collecting records, begin with the document checklist.

If the invoices, credit and export receipts fall in different months, use the claim-period guide before selecting the application’s dates.

One fictional claim, from records to requested refund

Assume April–June 2026 contains ₹20,000 of qualifying, completed and fully realised service exports, no other turnover or advances, and ₹36,000 of otherwise eligible ITC availed in that period. Of that credit, ₹9,000 relates to capital goods. All figures and transactions in this guide are invented.

Part of the application	What it contains	What our example shows
Category and period	Registration, refund category and selected months	Exports without payment of tax; April–June 2026
Statement 3	Export documents and BRC/FIRC details	Two invoices, ₹12,000 and ₹8,000; ₹20,000 of supported realisation
Annexure B	Inward documents, tax heads, input categories, eligibility and reversals	₹36,000 eligible ordinary ITC, including ₹9,000 capital-goods credit
Statement 3A / Table 1	Zero-rated turnover, adjusted total turnover and refund Net ITC	₹20,000 × ₹27,000 ÷ ₹20,000 = ₹27,000
Ledger comparison / Table 2	Formula amount and both relevant credit-ledger balances	Lowest of ₹27,000, ₹36,000 and ₹34,000 = ₹27,000
Eligible refund / Table 3	The supported amount allocated to available tax heads	₹27,000, assuming sufficient IGST credit in this example
Bank, evidence and declarations	Selected bank account, applicable attachments and verified declarations	Records proving the figures and basis of the claim
Signed filing and saved records	Filed RFD-01, ARN and retained statements	Evidence the application was submitted; not evidence it was sanctioned

The current portal manual describes these statements, computation tables and filing steps. It calls the calculation Statement 3A; this is different from the invoice/evidence statement called Statement 3. GST portal: export refund application.

What connects the statements?

Statement 3 explains the export side. Its working reconciliation must connect the invoices to the receipts without counting a receipt twice. Annexure B explains the purchase-credit side. Its working must connect invoice tax to credit availed, eligibility, reversals and amounts excluded from the refund.

The statement totals do not need to equal each other. In our example:

• ₹20,000 is export-service turnover. It is not ₹20,000 of output IGST paid.
• ₹36,000 is otherwise eligible purchase ITC before the refund-specific capital exclusion.
• ₹27,000 is refund Net ITC after excluding the ₹9,000 capital-goods amount.

The export proportion is 100%, so the formula produces ₹27,000. The calculation guide explains why that may exceed turnover and how a mixed domestic/export business differs. Both ledger limits still apply. Rule 89(4), Circular 125, paragraph 37.

Use the Statement 3 example and Annexure B example to build the two supporting schedules.

Which supporting documents make the claim understandable?

Include the applicable evidence required for your category and organise it with a short index. A practical index for this fictional claim is:

Supporting item	What the reviewer should be able to verify
Export invoices and BRC/FIRC evidence	The service, recipient, realisation and invoice-to-receipt allocation
Turnover reconciliation	How filed outward records, receipts and any advance adjustments produce the computation figures
Purchase/ITC reconciliation	How invoices, relevant GSTR-2B, GSTR-3B and reversals support the credit
Imported-service RCM bundle, if applicable	Foreign bill, recipient self-invoice/payment voucher, supplier payment, return disclosure and cash tax discharge
Capital-goods exclusion working	Why otherwise eligible credit was excluded from refund Net ITC
Computation and ledger extracts	Formula inputs and balances at period end and filing

Not every working paper in that index is a separately mandated upload. Keep a full review pack, then attach the applicable documents and concise explanations. CBIC’s framework lists the statements and service-export bank evidence; use it with later changes and the current portal’s attachment requirements. Circular 125, Annexure A.

Open each attachment after saving it. Amounts, dates, references and page order must be readable. An illegible invoice or bank certificate cannot be repaired by an explanatory total on a cover sheet.

What should I check before signing?

Confirm the claim category, entity and months; the relevant LUT and filed returns; the limitation date; and whether any invoice or credit overlaps a previous claim. The portal warns that it does not establish the statutory limitation position for you. Review prior claims and any deficiency memo or withdrawal before reusing records. GST portal: prerequisites and Statement 3 locking.

Download the RFD-01 preview. Compare its turnover, Net ITC, refund amount, tax heads, bank selection and attachment list against your working. Review every declaration against the actual facts. Retain the validated-document downloads before submission and save the filed application and ARN afterward.

Filing begins the refund-processing stage. An ARN confirms submission; an officer may seek information, issue a deficiency memo or make an order. If a later communication questions the amount, respond to the specific issue using the same evidence and computation that supported the claim.

Before signing, use the final attachment checks and refund-stage guide. It also explains saving the application across sessions and the processing timelines.

Received a communication already? Check RFD-03 versus RFD-08: what to do next to identify whether it requires a corrected application or a reply.