GST Refund on Export – How It Works

Export of goods is often zero-rated with refund of input tax.

Zero-Rated Supply

• No GST on export of goods (with conditions)
• Input tax paid on purchases can be refunded
• LUT (Letter of Undertaking) or bond required

Refund Process

• File refund application on portal
• Support with shipping bill, invoice
• Refund within time limit

For Exporters

Engage a CA for first-time setup. GST calculator for domestic; export needs expert help.