Taxpayers who export goods or services can choose any of the following options:

  1. Export under bond/ Letter of Undertaking without payment of tax and claim refund of Input Tax Credit or

  2. Pay *IGST after setting-off ITC and claim the refund of tax paid.

*Note: All Exports are deemed as inter-state. Only IGST is applicable on Exports.


There are some conditions laid down for successful claiming of refund of IGST paid on exports:

  1. GSTR-3B for the month is filed

  2. Table 6A of GSTR-1 has been filed

  3. Details of Shipping Bill and Invoice provided in Table 6A of GSTR-1 should match

  4. The IGST amount mentioned in GSTR-3B is equal or more than the IGST mentioned in Table 6A of GSTR-1.


As per Act, 90% of refund is processed on a provisional basis within 7 days of application for refund.