Exports under GST
Quick Reference for Your Business
Documents Required • Timelines • Penalties – everything you need to know about exports under GST.
Exports are zero-rated (Section 16, IGST Act) — 0% GST, but you can still claim Input Tax Credit.
Export without paying IGST, then claim refund of accumulated ITC (Form RFD-01)
Pay IGST on export, then claim automatic IGST refund through the shipping bill
Mandatory before your first export
Filed on the portal (EVC/DSC), with two independent witnesses
Carrying the LUT ARN and the line "Supply meant for export under LUT without payment of IGST"
For goods via ICEGATE
Proof of foreign-exchange realisation (for services)
GSTR-1 (Table 6A) and GSTR-3B for the period; bank statements and contracts
| Action | When |
|---|---|
| File LUT (Form RFD-11) | Before first export; renew before 31 March each FY |
| Export of goods after invoice | Within 3 months of invoice date |
| Realise foreign exchange (services) | Within 1 year of invoice date |
| Claim refund (Section 54) | Within 2 years from the relevant date |
| Report export sales | GSTR-1 Table 6A ("without payment of tax") |
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