If you're a GST-registered Indian service exporter who has paid IGST on international service invoices (because you didn't file LUT), you're owed a refund. This guide explains how to claim the GST refund on international service income step by step.
Why You'd Be Owed a GST Refund
Two situations create a GST refund situation for service exporters:
Situation 1: You exported services with payment of IGST (no LUT)
You charged 18% IGST on your international invoice, paid it to the government, and want it back because international services should be zero-rated.
Situation 2: You have accumulated input tax credit (ITC) against zero-rated exports
You export services under LUT (zero-rated, no IGST charged) but have paid GST on your inputs (software, hardware, professional services). Your ITC accumulates because you have no output GST to offset it against. You can claim refund of this accumulated ITC.
Refund Route 1: Refund of IGST Paid on Export of Services
Applicable when: You exported services WITH payment of IGST (no LUT was filed).
Documents Required
- GST invoices showing IGST charged and paid
- GSTR-1 (showing the export invoices)
- GSTR-3B (showing IGST paid)
- Bank realisation certificate / FIRA for each transaction
- Undertaking that no CENVAT credit has been misused
Process
Step 1: File Form RFD-01 on GST portal.
- Navigate to: Services → Refunds → Application for Refund
- Select refund type: "Export of Services with payment of tax"
- Select the tax period Step 2: System auto-populates data from your GSTR-1 and GSTR-3B. Verify accuracy.
Step 3: Upload supporting documents:
- Statement of invoices (auto-populated from returns)
- Bank realisation proof (FIRA from Playto Pay per transaction)
- Undertaking and declaration Step 4: Sign and submit.
Step 5: Refund is processed by jurisdictional GST officer.
Timeline: 30-60 days from application in most cases. Can extend to 90+ days if queries are raised.
Refund Route 2: Refund of Accumulated ITC (Zero-Rated Exports Under LUT)
Applicable when: You export under LUT (zero-rated) but have accumulated ITC from input purchases.
Documents Required
- GSTR-1 showing zero-rated export invoices
- GSTR-3B showing ITC accumulation
- FIRA for each export transaction
- Statement of invoices and ITC calculation
Process
Step 1: File Form RFD-01.
- Refund type: "ITC accumulated due to inverted tax structure / zero-rated supplies" Step 2: Complete Statement 3A (for services under LUT). Provide export turnover and eligible ITC calculation.
Step 3: Upload FIRA documentation (Playto Pay FIRA per transaction is sufficient for most officers; bank FIRC required if GST officer specifically asks).
Step 4: Submit and track via ARN.
Timeline: 30-60 days standard. Officers may raise queries requesting additional FIRA documentation.
FIRA's Role in GST Refund Claims
GST refund claims for international service exports require proof of foreign exchange realisation per transaction. This is where FIRA is critical.
Playto Pay FIRA (auto-generated per transaction) is accepted by most GST officers as sufficient evidence of foreign exchange realisation.
Bank FIRC (bank-issued, costs ₹500-₹2,000 each) may be requested by conservative GST officers, particularly for large refund claims above ₹10 lakh.
Practical approach: Submit Playto Pay FIRA first. If GST officer raises a query requesting bank FIRC: obtain from your bank and provide.
Timeline and What to Expect
| Stage | Timeline |
|---|---|
| RFD-01 filing | Day 1 |
| Acknowledgement (ARN) | Immediate |
| GST officer review | 15-30 days |
| Query (if any) | May extend timeline by 15-30 days |
| Provisional refund (90% for exporters) | Within 7 days of complete application |
| Final refund order | Within 60 days of complete application |
FAQ
How do I claim GST refund on international service income? File Form RFD-01 on the GST portal. Select the appropriate refund type (IGST paid on exports, or accumulated ITC). Upload FIRA documentation. Officer reviews within 30-60 days.
Is Playto Pay FIRA sufficient for GST refund claims? Accepted by most GST officers. Conservative officers may require bank FIRC for large claims. Submit Playto Pay FIRA first; provide bank FIRC only if queried.
What is the difference between GST refund for exports with IGST paid vs LUT exports? With IGST paid: you're claiming back the 18% IGST you paid on the invoice. Under LUT: you're claiming refund of accumulated input tax credit (GST you paid on business inputs that has no output tax to offset).
How long does GST refund take for international service exporters? 30-60 days for complete applications. Provisional refund (90%) within 7 days of complete filing for exporters.