Statement 3 worked example: export invoices and FIRC receipts

Prepare an export-document list and a unique BRC/FIRC list, then keep a separate working sheet showing how the receipts settle the invoices. Statement 3 supplies export and realisation details. The working sheet explains the connections when one payment covers several invoices or one invoice is paid in instalments.

This example is for exports of services without payment of tax under LUT. All names, document references, dates and amounts below are invented. The INR amounts represent reviewed reporting values; this example assumes no currency differences, fees, advances or credit notes.

1. Start with the export invoices

For the overall distinction between export and purchase records, start with Statement 3 and Annexure B: what goes where?. This example focuses on entering export documents and reconciling their receipts.

Assume a claim period of April–June 2026. Both services qualify as exports, were completed in that period and were fully paid within it.

Document type	Invoice number	Invoice date	Document value in INR	Goods/services
Invoice	EX26-001	08-04-2026	₹12,000	S
Invoice	EX26-002	19-04-2026	₹8,000	S
Total			₹20,000

These are invoices issued by the exporter to its customers. Advertising purchases and a self-invoice for an imported service belong in Annexure B.

Use the actual GSTIN in your own utility. For this example the header periods are 042026 and 062026; document dates use dd-mm-yyyy. Select S for services. The service workflow uses BRC/FIRC details, while shipping-bill and EGM details concern goods. GST portal: Statement 3 instructions.

2. List the bank evidence once

Suppose the bank issued these two certificates for the receipts:

BRC/FIRC reference	Certificate date	Relevant realisation in INR
DEMOBRC01	22-04-2026	₹7,000
DEMOBRC02	12-05-2026	₹13,000
Total		₹20,000

Enter the unique BRC/FIRC details in the utility’s bank-details rows. They are an aggregate list supporting the documents in that statement. A document row and a bank-detail row appearing beside each other are not a complete invoice-to-payment allocation.

The portal permits multiple BRC/FIRC references for a document and the same reference across invoices. That does not authorise counting the same money repeatedly. Keep the bank evidence’s full amount and the portion supporting this claim clear, especially if it includes transactions outside this statement. GST portal: separate BRC/FIRC rows and multiple-reference handling.

If the certificate is missing, follow how to obtain bank evidence or an official eBRC. Do not invent a reference. DGFT permits exporters to generate official eBRCs through its self-certification process using bank-reported remittances; that is different from making an unsupported certificate. DGFT: eBRC process.

3. Explain the allocation in your working sheet

The customer used the first receipt for part of EX26-001 and the second to clear both invoices:

Invoice	From DEMOBRC01	From DEMOBRC02	Total settled	Unpaid
EX26-001	₹7,000	₹5,000	₹12,000	₹0
EX26-002	₹0	₹8,000	₹8,000	₹0
Total allocated	₹7,000	₹13,000	₹20,000	₹0

Check in both directions:

• EX26-001: ₹7,000 + ₹5,000 = its ₹12,000 invoice value.
• DEMOBRC02: ₹5,000 + ₹8,000 = its ₹13,000 receipt value.

The second certificate supports two invoices, but only ₹13,000 has been received through it. Repeating ₹13,000 against both invoices and summing those entries would invent ₹13,000 of additional realisation.

Save this allocation with the invoices and certificates. It makes the claim reviewable even though the utility does not ask for this table in the same layout.

What changes if an invoice is partly paid?

Take a separate example: an invoice is ₹10,000 and only ₹6,000 has been received against the completed service. Preserve the ₹10,000 document value, record the ₹6,000 receipt and show ₹4,000 outstanding. Do not reduce the invoice or enlarge the receipt to force a match.

For the refund computation, service-export turnover follows Rule 89(4)(D)’s receipt and advance adjustments. An unpaid balance does not become realised turnover merely because the invoice is reported in GSTR-1. Conversely, a receipt may relate to an invoice from an earlier period. Claim timing and any previous use of that invoice must be checked separately. CGST Rule 89(4)(D).

Bank charges, withholding and exchange differences also need their own reconciliation. A smaller bank credit does not automatically mean the customer underpaid, and it is not permission to claim an unsupported gross amount. Keep the remittance advice and explanation of the difference.

4. Validate, upload and check the result

1. Use the current Statement 3 utility downloaded from your refund application. Enter the GSTIN, period, document rows and unique bank-reference rows.
2. Run Validate & Calculate and correct the indicated source cells.
3. Use Create File to Upload to generate the JSON. Upload it through the Statement 3 section of the same application.
4. Complete portal validation, examine any invalid-document report and retain the accepted statement. Check document and realisation totals against the working sheets before proceeding.

The portal separately validates the file and records. Local validation alone does not establish acceptance or entitlement. GST portal: Statement 3 upload workflow.

In the main example, invoice value and realisation both total ₹20,000. That is not the refund amount. Continue to the refund calculation example to see how ₹20,000 of exports can support a different amount of eligible ITC refund.

For a larger partial-payment exercise, use the interactive reconciliation example and downloadable working CSV. The CSV is a reconciliation aid, not a GST upload file.