Exports from India are zero-rated under GST. Exporters have two options: ship under a Letter of Undertaking (LUT) without paying IGST, or pay IGST and claim a refund.
Under the IGST-payment route, the refund is processed automatically against the Shipping Bill once the export general manifest is filed and GSTR-1 and GSTR-3B data match. Under the LUT route, you can claim a refund of unutilised input tax credit.
Accurate Shipping Bill details, matching invoices and timely GST return filing are essential to avoid refund delays.
Try: Export Guides →This article is general information, not legal or tax advice. Rules and rates change — confirm with a licensed customs broker before filing.