For claiming refund of IGST, a taxpayer shall file Form RFD-01 electronically.

There shall be no refunds where the amount of refund is less than Rs. 1,000/-.

The steps to file application for refund are:

1. Go to www.gst.gov.in

2. Login to register.

3. Go to ‘Services Tab’ and select the ‘Refunds’ option and click on ‘Application for Refund’.

4. Select ‘Refund of Excess Balance in Electronic Cash Ledger’ and click on ‘CREATE’.

5. Now a screen will appear reflecting all balances in the Electronic Cash Ledger which can be claimed as refund. You can enter values of the refund to be claimed in the editable ‘Refund Claimed’ table.

6. From the drop-down, select the Bank Account in which you want the refund to be credited and click on ‘Save’.

7. Then, click on the declaration and select the name of ‘Authorised Signatory’.

8. Finally, submit the Form RFD-01 by selecting the applicable option.

9. Now, ARN Acknowledgement receipt will be generated.

10. Print the filed application, refund application and ARN receipt generated on the portal.

11. Now, you have to submit the above with the relevant supporting documentation to the jurisdictional authority.

12. Once Refund Application is processed, refund will be disbursed manually.

Documents required for filing Form RFD-01

1. Copy of Form RFD-01 filed on common portal.

2. Copy of Statement 3A of Form RFD-01 generated of common portal.

3. Copy of statement 3 of Form RFD-01, in case of export without payment of tax.

4. Invoices i.r.o. of inputs and input services.

5. BRC/FIRC for export of services.

6. Undertaking/Declaration in Form RFD-01.