Knowledge Center

Jan 11

Posted by:MyEfilings
How to claim manual refund of GST against export of goods

The competent authority on the recommendation of GST Council has issued circular no. 17/17/2017-GST Dt. 15/11/2017 for manual refund of GST on zero rated supplies.

Who is eligible to claim GST Refund on zero rated supplies?

A registered person may make zero rated supplies of Goods or Services or both on payment of integrated tax and claim refund of tax so paid, or make zero rated supplies under Letter of Undertaking (LuT) without payment of integrated tax and claim refund of unutilized tax credit in relation to the zero rated supplies.

What is the process of claiming manual refund of GST?

A registered dealer may follow the below mentioned stepwise process to claim manual refund of GST for the zero rated supplies:

  1. File GSTR 3B for the relevant tax period for which the refund is claimed.
  2. Make sure that the shipping company has filed EGM. You can check the whether EGM is file or not on ICEGATE website by entering Shipping Bill number and date. If EGM is not filed, contact your CHA.
  3. Do not proceed further until all EGMs are filed against the Shipping Bills you are going to claim, else the refund application will not be processed.
  4. Cross check Shipping Bill number, Value and Date with your refund application.
  5. Fill Table 6A of form GSTR 1 online. This table is part of GSTR 1 but provided separately for filing refund against exports. The details filled in Table 6A will automatically populate in GSTR 1 when you file GSTR 1 at later date.
  6. Fill and file refund statement – RFD 1 A online.
  7. ARN will be generated online deducting the amount you have claimed as refund from electronic credit ledger.
  8. Arrange all the documents as mentioned below and file with the concerned GST office

What is the document requirement for claiming refund of GST?

You need below mentioned documents to be submitted with the jurisdictional office while claiming refund against zero rated supplies.

  1. Printout of form RFT 01 A
  2. Printout of ARN
  3. Declaration that no refund claimed against relevant invoices
  4. Declaration that the refund is not in contravention of rule 9(1)
  5. Statement 3 of RFD 01 with Shipping Bill No, Date, Export Invoice No, Date of Export Invoice, EGM No and Date
  6. Photocopy of all invoices against which refund is clamed
  7. Photocopies of all shipping bills
  8. A certificate from Chartered Accountant certifying that tax is not passed on to another person in Annexure 2 of RFD 01

For more details on manual refund of GST, write to us at or call us on +918081649900

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