GST Refund – Export of Services in India
Export of services under GST is treated as a zero-rated supply, which allows eligible taxpayers to claim a refund of input tax credit or IGST paid. While the benefit is clear, the refund process is technical, documentation-heavy, and closely scrutinised by the GST department.
At N D Savla & Associates, we help service exporters file GST refund claims correctly, respond to queries, and secure timely refunds without avoidable delays.
What Qualifies as Export of Services Under GST?
A service is treated as an export of services when:
The supplier is located in India
The recipient is located outside India
The place of supply is outside India
Payment is received in convertible foreign exchange
Supplier and recipient are not merely establishments of the same person
Meeting all conditions is essential to claim refund benefits.
Types of GST Refund Available for Export of Services
Service exporters can claim refund through:
Refund of accumulated ITC under LUT/Bond
Refund of IGST paid on export of services
The choice depends on how GST is discharged and cash-flow preference.
Documents Required for GST Refund (Export of Services)
Typically required:
LUT or Bond details
GST returns (GSTR-1, GSTR-3B)
Export invoices
FIRC / BRC evidencing foreign receipt
Statement of input tax credit
Refund application declarations
Incorrect or missing documents often lead to deficiency memos.
GST Refund Filing Process for Service Exporters
Eligibility verification and refund type selection
Return and ITC reconciliation
Preparation of refund statements
Online filing on GST portal
Handling deficiency memos and queries
Follow-up until refund credit
We manage the process end to end.
Common Issues Faced by Service Exporters
Delay due to FIRC or BRC mismatch
Errors in LUT filing
Mismatch between returns and refund data
Partial refund sanction
Repeated deficiency memos
Professional handling significantly reduces these issues.
Our GST Refund Services for Export of Services
Refund eligibility assessment
LUT filing and renewal support
ITC reconciliation and working
Refund application filing
Handling GST officer queries
Refund tracking and follow-up
Who We Assist
We regularly assist:
IT and software service exporters
Freelancers and consultants with foreign clients
Digital marketing and creative professionals
Startups providing services overseas
Companies exporting services from India
Why Choose N D Savla & Associates
Strong experience in export GST refunds
Clear understanding of zero-rated supplies
Accurate documentation and filing
Proactive follow-up with authorities
Trusted CA firm serving clients across India
We help you unlock refunds without locking up time or capital.
Claim Your GST Refund Without Delays
Export of services entitles you to GST refund—but only if claimed correctly.
If you are exporting services and eligible for a GST refund, get professional support to ensure smooth processing.
Speak to our GST refund team today.
