--- title: "What does a service-export GST refund claim actually contain?" description: "See how Statement 3, Annexure B, Statement 3A, ledger limits and supporting documents fit together in one RFD-01 claim under LUT." topic: "Assemble the application" published: 2026-09-11 checked: 2026-09-11 order: 7 --- **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](/guides/gst-refund-documents-software-exporters/). If the invoices, credit and export receipts fall in different months, use the [claim-period guide](/guides/gst-refund-claim-period/) 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](https://tutorial.gst.gov.in/userguide/refund/Refund_of_ITC_paid_on_Exports_of_Goods_and_Services.htm). ## 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](/guides/gst-refund-calculation-more-than-turnover/) explains why that may exceed turnover and how a mixed domestic/export business differs. Both ledger limits still apply. [Rule 89(4)](https://cbic-gst.gov.in/pdf/01012020-CGST-Rules-2017-Part-A-Rules.pdf#page=91), [Circular 125, paragraph 37](https://cbic-gst.gov.in/pdf/circular-cgst-125.pdf#page=11). Use the [Statement 3 example](/guides/statement-3-worked-example/) and [Annexure B example](/guides/annexure-b-worked-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](https://cbic-gst.gov.in/pdf/circular-cgst-125.pdf#page=26). 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](https://tutorial.gst.gov.in/userguide/refund/Refund_of_ITC_paid_on_Exports_of_Goods_and_Services.htm). 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](/guides/gst-refund-stages-timeline/#before-final-submission-download-reopen-and-reconcile). 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](/guides/gst-refund-deficiency-memo-rfd-03/) to identify whether it requires a corrected application or a reply.