Refunds of accumulated ITC on exports and inverted duty structure, and of excess cash balance.
RFD-01LUTRFD-11
Overview
Typical time4–8 weeks (government processing)
Documents5 to upload
DeliveredOnline · client portal
Reviewed bySenior expert
Refunds of accumulated ITC on exports and inverted duty structure, and of excess cash balance.
What's included
Refund of export or SEZ supplies with or without payment of tax
Inverted duty structure refund
Excess cash ledger balance refund
Replies to deficiency memos and RFD-08 notices
Information we need
You fill this in at checkout after signing in. Fields marked * are mandatory. Ordering for a client of yours? Enter their details – the invoice can go to you or directly to them.
Entity KYC
Type of entity *
Legal name (or proposed name) *
Trade / brand name optional
PAN of the entity optional
GSTIN optional
CIN / LLPIN / registration no. optional
Date of incorporation / birth optional
Registered / business address optional
City optional
State *
PIN code optional
Email *
Mobile *
Authorised person
Full name (as on PAN) *
Mobile number *
Designation optional
Email optional
PAN optional
DIN / DPIN optional
For GST refunds
Refund type *Export of services / goods (LUT) · Inverted duty structure · Excess cash balance · Deemed exports · Other
Period(s) of refund optional
Approximate refund amount (₹) optional
Documents usually needed
Upload these in the client portal after ordering – scans or clear phone photos are fine.
Shipping bills, BRC or FIRC for exports
Sales and purchase invoices for the period
Letter of Undertaking (LUT) copy
Statement of inward and outward supplies
Bank account details validated on the GST portal
As per law
Law and sections
CGST Act, 2017 – section 54 (refund), section 16 of the IGST Act (zero-rated supplies)
CGST Rules, 2017 – rules 89 to 97A (RFD-01)
Who must comply
Exporters, SEZ suppliers, businesses with inverted duty structure, and anyone with excess cash in the electronic ledger
Time limits
Apply within 2 years from the relevant date
The officer must decide within 60 days; delayed refunds carry interest at 6% (section 56)
If it is missed
A claim filed after 2 years is rejected; wrong refunds are recovered with interest and penalty
General information based on the law as at October 2026. Rules and due dates change, so we confirm the current position before starting your work.
How it works
Add to cartAdd this and any other services you need.
Sign in or create your accountContinue with Google, or register with email – mobile and email are verified once.
Entity KYC & service detailsFor your business or a client of yours. Choose who gets the GST invoice.
Pay securelyBank transfer or UPI – the invoice is emailed instantly.
Upload documents & trackUpload the checklist in the client portal; an expert starts and you see every step.
