Export of services under GST - Draft

Srivatsan Sridhar

30 March 2026

Srivatsan Sridhar30 March 2026

Documents Required for Export of Services under GST

Keep these 5 documents ready before filing your refund

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GST Registration Certificate Critical

Without this, you cannot claim refunds. Register even if turnover is below ₹20 lakh to claim GST paid on business expenses.

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Tax Invoice with Export Details Critical

Must include recipient name & address, SAC code, foreign currency value, and LUT endorsement or IGST amount charged.

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Letter of Undertaking (LUT) or Bond Critical

Filed via Form GST RFD-11 on the GST portal. Must be submitted at the start of each financial year before exporting. Renew annually.

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FIRC or BRC from Bank Important

Primary proof of receiving foreign payment. FIRC confirms inward remittance; BRC confirms receipt against a specific export transaction.

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Bank Statement Showing Forex Receipt Supporting

Supplementary proof of credit. Authorities use it for GSTR-2B reconciliation to verify that foreign funds actually arrived in India.

How to File for Export of Services under GST

6 steps from registration to refund — click to expand

Portal Obtain GST Registration

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Register on the GST portal as a taxpayer. Even below ₹20L turnover, register to claim refunds on business expenses like laptops, software, and rent.

Portal File Letter of Undertaking (LUT)

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Navigate to Services → User Services → Furnish LUT. Renew at the start of every financial year.

⚠️ Missing renewal = pay IGST upfront and wait months for refund

Document Generate Tax Invoice for Export

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Include business name, recipient details, SAC, and foreign currency value. Add LUT endorsement or IGST amount. E-invoice required if turnover exceeds ₹5 crore.

Payment Receive Payment in Foreign Exchange

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Get paid in USD, EUR, or other convertible currency via authorized bank or platform. Always request FIRC and BRC from your bank.

Portal File GST Returns with Export Details

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Report in Table 6A of GSTR-1 (LUT exports) or Table 6B (IGST paid). Must match GSTR-3B exactly.

⚡ Any GSTR-1 ↔ GSTR-3B mismatch can trigger a deficiency memo

Portal Claim Refund of ITC or IGST Paid

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File Form RFD-01 on the GST portal. For LUT exports, get 90% provisional refund within 7 days of acknowledgment.

LUT Route vs IGST Payment Route

Two ways to export services under GST — here's how they compare

Aspect	Without IGST (LUT)	With IGST Payment
How It Works	File LUT via RFD-11 → Export without charging IGST → Claim ITC refund	Charge 18% IGST on invoice → Pay via GSTR-3B → Claim IGST refund
Cash Flow Impact	No cash outflow Best for maintaining liquidity	Cash blocked Until government processes refund
Refund Type	Input Tax Credit (ITC) on business expenses is refunded	Actual IGST paid on the export invoice is refunded
Processing	Manual application via Form RFD-01	Semi-automatic (still needs RFD-01 for services)
Upfront Requirement	LUT only File once per financial year	Pay 18% IGST On every export invoice
Best For	Regular exporters with high monthly business expenses	Occasional exporters or those with very low input costs