Documents for Export Refund Under GST
CS Rakesh Kumar
SURENDER HARSH
ommon Documents Required for GST Export Refund:
Application for Refund (Form GST RFD-01):
- Details of the refund claim (amount, period, etc.).
- Statement of invoices (relevant export invoices).
Declaration/Undertaking:
- Declaration for no unjust enrichment.
- Self-declaration for compliance with rules.
Supporting Documents:
- Export invoices.
- Bank realization certificates (BRC) or FIRC (Foreign Inward Remittance Certificates).
- Shipping bills or airway bills.
- GST payment proof or input tax credit utilization details.
- LUT/Bond copy if applicable.
Customization Options:
If you want, I can draft:
- A cover letter for the refund application.
- A self-declaration format for compliance and non-unjust enrichment.
- A checklist for all supporting documents.
Company/LLP Registrations | NGO Registrations (Trust, Society, Section 8 Company) | Producer Company | NIDHI Company | NBFCs |, NCLT AND NCLAT Matters, ROC, RD Compliances | XBRL Filings | Secretarial Compliance & Services | FEMA Compliances | Closure of Companies/LLP's | Appointment & Resignation of Directors & Auditors | Alterations of MOA & AOA/LLP Agreement | DSC & DIN | GST Registration & Returns | Tax Registrations & Returns | Import Export Code | FSSAI (Food License) | Trade Mark ( National & International ) | Copyright | ISO Certifications | Income Tax | TAXATION | | , Court Matters (District and Hight Court Level Matters ) Etc.
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CS Rakesh Kumar
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SURENDER HARSH
. Cover Letter for Refund Application
[Your Company Letterhead]
Date: [Insert Date]
To,
The Jurisdictional GST Officer,
[GST Office Address],
[City], [State].
Subject: Application for Refund of Unutilized ITC under LUT (Without Payment of Duty)
Dear Sir/Madam,
We hereby submit our application for a refund of unutilized Input Tax Credit (ITC) under Section 54 of the CGST Act, 2017, read with Rule 89 of the CGST Rules, 2017.
The exports were carried out under LUT (Letter of Undertaking) without payment of duty for the period [Insert Period].
We have attached the requisite documents as per GST laws to substantiate our claim.
We request you to kindly process our refund application at the earliest.
Thanking you,
Yours faithfully,
[Authorized Signatory]
[Name and Designation]
[Contact Details]
2. Self-Declaration for No Unjust Enrichment
Declaration
I, [Name], [Designation], authorized signatory of [Company Name], having GSTIN [GSTIN Number], hereby declare that the refund of unutilized Input Tax Credit (ITC) being claimed for the period [Insert Period] does not result in any unjust enrichment to the company, as the burden of tax has not been passed on to any other person.
I further declare that the amount claimed as a refund is as per the provisions of the CGST Act, 2017, and the supporting documents submitted are true and correct to the best of my knowledge and belief.
Date: [Insert Date]
Place: [Insert Place]
Signature:
[Authorized Signatory]
[Name and Designation]
3. Statement of Invoices (Annexure)
| S. No. | Invoice No. | Invoice Date | Recipient Name | Recipient GSTIN (if applicable) | Invoice Value (INR) | Taxable Value (INR) | Tax (INR) |
|---|---|---|---|---|---|---|---|
| 1 | [Insert Invoice] | [Insert Date] | [Insert Name] | [Insert GSTIN] | [Insert Value] | [Insert Value] | [Insert Tax] |
| 2 | [Insert Invoice] | [Insert Date] | [Insert Name] | [Insert GSTIN] | [Insert Value] | [Insert Value] | [Insert Tax] |
4. Supporting Documents Checklist
- Copy of LUT for the relevant financial year.
- Export Invoices.
- Shipping Bills/ Airway Bills/ Bill of Export.
- Bank Realization Certificate (BRC)/ FIRC as proof of receipt of export proceeds.
- Summary of GSTR-1 filed for the relevant period (for exports reported).
- Copy of GSTR-3B filed for the relevant period.
- Electronic Credit Ledger reflecting the ITC claim.
Filing Procedure
- Log in to the GST Portal.
- Navigate to Services > Refunds > Application for Refund.
- Select the refund type as Export of goods or services without payment of tax.
- Upload the above documents and submit the application.
Company/LLP Registrations | NGO Registrations (Trust, Society, Section 8 Company) | Producer Company | NIDHI Company | NBFCs |, NCLT AND NCLAT Matters, ROC, RD Compliances | XBRL Filings | Secretarial Compliance & Services | FEMA Compliances | Closure of Companies/LLP's | Appointment & Resignation of Directors & Auditors | Alterations of MOA & AOA/LLP Agreement | DSC & DIN | GST Registration & Returns | Tax Registrations & Returns | Import Export Code | FSSAI (Food License) | Trade Mark ( National & International ) | Copyright | ISO Certifications | Income Tax | TAXATION | | , Court Matters (District and Hight Court Level Matters ) Etc.
To view this discussion visit https://groups.google.com/d/msgid/csmysore/CAFWbAOKoBkC%3D%2BzkAhWj9yEi_upvGJ7qt3WNKg56Xpo-4nxcywA%40mail.gmail.com.