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RU
GST Refund Process for Export under LUT: Step-by-Step Guide
['Piyush Goyal']
taxguruin
Exporters have the option to export goods or services either with or without paying GST.
If GST is paid at the time of export, the exporter can claim a refund by filing Form RFD-01 within two years from the date of export.
REFUND TIMELINE AND DELAYSAcknowledgement Will Be Issued Within 15 Days From The Dead Filing Of ApplicationProvisional Refund Issued Within Seven Days From The Zero Rated Supplies.
DOCUMENTS REQUIRED FOR FILING AN APPLICATION FOR GST REFUND FOR EXPORTPRINT OUT OF GSTRFD-01 A & ARN PRINT OUT.
TIME LIMIT FOR CLAIMING THE GST REFUNDThe timeframe for applying for a refund application is within two years from the relevant date, which is as follows:Reason for claiming GST Refund Relevant Date Excess payment of GST Date of payment Export or deemed export of goods or services Date of dispatch/loading/passing the frontier ITC accumulates due to zero-rated supplies or export of goods or services.