If you export goods or services under a Letter of Undertaking (LUT) without paying IGST, your input tax credit builds up and you can claim it back as a refund through Form RFD-01. Unlike IGST-paid exports, this refund is not automatic, so the application and documents decide how smoothly it goes.
Section 54(3) of the CGST Act allows refund of unutilised ITC for zero-rated supplies made without payment of tax. You need a valid LUT filed in RFD-11 for the financial year, exports reported in GSTR-1 as without payment, and GSTR-3B filed for the period.
Rule 89(4) gives the formula: refund equals turnover of zero-rated supplies multiplied by net ITC, divided by adjusted total turnover. Net ITC here means credit on inputs and input services, not capital goods. For services, export turnover counts only where payment has been received in the period. Keep the working in a spreadsheet, as officers check each figure.
The claim must be filed within two years of the relevant date: for goods, the date the ship or aircraft leaves India; for services, the date of receipt of payment, or the invoice date where payment was received in advance. The officer must issue an acknowledgement or a deficiency memo within 15 days.
Refund stuck or rejected? We rebuild the claim, reply to deficiency memos and follow up with the refund officer in writing. Call or WhatsApp +91 63677 44602, or use the form below.
This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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