Service Export GST Refund Guide – Process, Documents & Easy Refund Tips

1. Service Export GST Refund Guide – Process, Documents & Easy Refund Tips Introduction Exporting services from India offers a major GST advantage — exports are zero-rated, meaning no GST is payable on outward supply, and exporters can claim a Service Export GST Refund on the input tax credit (ITC) used. However, many service exporters, startups, and freelancers struggle with the refund process due to complex rules, documentation errors, and portal issues. What Is Service Export Under GST? Under GST law, a service qualifies as an export of service when all of the following conditions are fulfilled: ● The service provider is located in India ● The service recipient is located outside India ● The place of supply is outside India

2. ● Payment is received in convertible foreign currency or INR as permitted by RBI ● Supplier and recipient are not establishments of the same entity Once these conditions are satisfied, the service becomes zero-rated, allowing exporters to claim a full GST refund on ITC, making the refund process smooth when filed correctly Types of GST Refund Available for Service Exporters 1. Refund of Unutilized ITC (Export Without IGST Payment) ● Services are exported under LUT (Letter of Undertaking) ● No IGST is paid on export ● Refund is claimed on accumulated ITC 2. Refund of IGST Paid on Export of Services ● IGST is paid at the time of export ● Refund is claimed later Most exporters prefer LUT + ITC Refund as it ensures a faster and Easy GST Refund without blocking working capital. Step-by-Step Process for Service Export GST Refund Step 1: File LUT (If Exporting Without IGST) GST Portal → Services → User Services → Furnish LUT Step 2: Prepare Required Documents (Refer to the checklist below) Step 3: File Refund Application (Form RFD-01) GST Portal → Services → Refunds → Application for Refund Select: Refund of ITC on export of services without payment of tax Step 4: Upload Supporting Documents Invoices, FIRC/BRC, ITC reconciliation, export statement, etc.

3. Step 5: Aadhaar Authentication & Submission Verify using DSC or EVC Step 6: Refund Processing by GST Officer Documents are examined and refund is approved Expected Timeline: 15–60 days (depends on filing accuracy) Correct filing ensures a smooth and Easy GST Refund. Documents Required for Service Export GST Refund ● Export Service Invoices ● FIRC / BRC (Foreign Remittance Proof) ● LUT (if exporting without IGST) ● Statement 2 (Invoice Summary) ● Electronic Credit Ledger ● Rule 89(2)(l) Declaration ● CA Certificate (if applicable) ● Validated Bank Account Proper documentation is the backbone of a successful and Easy GST Refund. Expert Tips for Faster & Easy GST Refund ● File LUT before starting exports ● Receive payments only through banking channels ● Ensure invoices match GST returns ● Reconcile ITC every month ● Maintain service agreements/contracts ● Respond quickly to GST notices ● Seek professional help for complex cases

4. Following these best practices significantly improves approval speed and reduces refund rejections. Why Service Exporters Should Claim GST Refund ● Improved cash flow ● Lower operational costs ● No accumulation of unused ITC ● Better working capital management ● Enhanced global competitiveness An optimized Service Export GST Refund process directly strengthens business growth. FAQs – Service Export GST Refund 1. Is GST payable on export of services? No, exports are zero-rated under GST. 2. Can I claim a refund without LUT? Yes, but only after paying IGST on export. 3. How long does the GST refund process take? Usually between 15–60 days. 4. Is FIRC mandatory for GST refund? Yes, it is mandatory as proof of foreign currency receipt. 5. Are freelancers eligible for Service Export GST Refund? Yes, freelancers exporting services are fully eligible. Conclusion The Service Export GST Refund process becomes truly easy when exporters understand eligibility rules, maintain accurate documentation, and file applications correctly. Whether you are an IT service provider, consultant, designer, digital marketer, startup, or freelancer — claiming your GST refund is your right and a smart financial move. With the right approach and expert guidance, achieving an Easy GST Refund is not complicated — it’s just well-planned.