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GST Refund Process for Exporters: LUT & IGST Claims

Export without GST friction. We handle LUT filing, IGST refund claims, and complex shipping bill matching for exporters across India.

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Shipping containers at port representing export GST refund under LUT and IGST routes

Types of Export Refund under GST We Support

Ensuring zero-rated supplies translate to actual zero tax.

LUT Export GST Refund Application

Exporting without payment of IGST protects your working capital. We assist in filing and renewing your LUT and subsequently claiming the refund of accumulated ITC on inputs used for zero-rated supplies under standard GST refund filing rules.

IGST Export GST Refund Process

For exporters paying IGST on exports, the shipping bill is the refund application. However, data mismatches between GSTR-1, GSTR-3B, and ICEGATE often block these refunds. We handle reconciliations and amendments to unblock your funds through our streamlined GST refund process.

Frequently Asked Questions

What is the difference between LUT and IGST route for export GST refund?
LUT route — export without paying IGST and claim ITC refund. IGST route — pay IGST on export and claim a direct refund. LUT is preferred to protect working capital.
Who is eligible to file an LUT for GST exports?
Any registered taxpayer exporting goods or services, provided they have not been prosecuted for tax evasion above ₹2.5 crore. LUT is renewed annually.
How does the IGST refund process work for exporters?
The shipping bill acts as a deemed refund application. GSTN matches it with GSTR-1 data, and upon match, refund is processed by customs/ICEGATE without a separate RFD-01.
What happens if my shipping bill and GSTR-1 data do not match?
The refund gets stuck. Corrections are made via GSTR-1 amendments or customs-end rectification. Our team handles such reconciliations regularly.
Can exporters of services claim GST refund?
Yes. Export of services is zero-rated. Service exporters need FIRC/BRC as proof of foreign exchange receipt. Both LUT and IGST routes are available.

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