Export GST Refund (LUT & IGST)

Exports are zero-rated under GST, so no tax should stay in your price. If your money is stuck as unused credit or IGST, we help get it back.

Who it suits

Exporters of goods, and providers of services to customers abroad. Also businesses whose input tax is higher than output tax (an inverted duty structure).

The two export routes

You can export without paying tax, or pay tax and claim it back.

Export under LUT (Letter of Undertaking): you do not pay IGST, and you claim a refund of unused input credit. Suits businesses with large domestic purchases
Export with IGST payment: you pay IGST on the export and claim it back. For goods, the refund is processed automatically from the shipping bill, and suits businesses with surplus credit

Faster refunds

The refund process is becoming more automatic. In many eligible cases a provisional refund of up to 90% is released soon after the application is accepted, and mismatches between the GST portal and customs records are flagged by the system. Rules change often, so we confirm the current process before each claim.

Documents needed

For goods:

Tax invoices and shipping bills
Export manifest or general manifest
Bank realisation certificate or proof of payment received

For services:

Agreement or work order with the foreign customer
Foreign inward remittance certificates
CA certificate for larger claims

Our process

1We check your exports, credit and eligibility.
2We file the LUT, or confirm the IGST route, for the year.
3We reconcile your invoices, shipping bills and returns so they match.
4We prepare and file the refund application and follow up with the department.
5If the officer raises a deficiency, we fix and refile the same day.

Rules to watch

Apply within 2 years from the relevant date
Services must generally be paid for in convertible foreign exchange or in rupees where permitted
For goods, the value for refund is capped relative to similar goods sold in India
Mistakes between your GST returns and shipping bills are the most common reason for rejection

Common questions

How long does a refund take?

It depends on your file and the department. Clean applications with matching records move fastest, and eligible cases can get a provisional refund early.

Can I take the refund in rupees for services?

Only in the cases the law allows. We check the payment route and your contract before you claim.

What is a deficiency memo?

It is a notice that your refund file has errors or missing papers. You must correct it and file again. We prepare the file carefully to avoid it.

Do I need a CA certificate?

For service refunds above a certain amount, yes. We arrange it as part of the work.

Get a quote

General information, not professional advice. Tax rates, limits and due dates change, so we confirm the current position for your case before we file. Government fees are separate from our service charge and are quoted before work begins.