Documents required at the time of refund filing:
In case of Export of Goods
• Print out of GSTR RFD-01A& ARN.
• GSTR-3B/ GSTR-3/GSTR 1 of particular month
• Undertaking as per para 2.0 of circular 24/2017
• Undertaking of no prosecution as per Rule 91 (1).
• Statement 3 (Rule 89 (2) (b) & (c).
• Statement 3A Rule 89 (4) (Calculation of refund).
• Export Invoices & input service invoices.
• BRC/FRC Details.
• Declaration 1: Application for refund has not been filed with any other authority.
• Declaration 2: No refund has been claimed against the relevant invoices (ITC)
• Declaration 3: Applicant has not contravened rule 91(1) Requirement of no prosecution for last 5 years
• Declaration 4:as per GST RFD-01 from
• Declaration 5: Drawback not availed
• Declaration 6: Declaration on unjust enrichment
Incase of Export of Services
• Print out of GSTRFD-01 A & ARN print out.
• GSTR-3B/ GSTR-3 print out of particular month.
• Statement-2 as per Rule 89 (2) (c).
• Undertaking by claimant as per para 2.0 of circular 24/2017.
• Export & Input services Invoices.
• BRC/FIRC
• Undertaking of no prosecution Rule 91 (1)
• Declaration as per GST RFD-01 from
• Declaration no Drawback availed
• Declaration no export duty is on export
• Declaration of unjust enrichment along with CA certificate if amount is more than 2 lacs.
