Exports are zero-rated (Section 16, IGST Act) — 0% GST, but you can still claim Input Tax Credit.
GST COMPLIANCE GUIDE
Exports under GST
Quick Reference for Your Business
Documents Required · Timelines · Penalties — everything you need to know about exports under GST.
01
The Two Export Routes
Route 1 — Under LUT (recommended)
Export without paying IGST, then claim refund of accumulated ITC (Form RFD-01)
Route 2 — With IGST
Pay IGST on export, then claim automatic IGST refund through the shipping bill
02
Documents Required
IEC (Import Export Code)
Mandatory before your first export
LUT in Form GST RFD-11
Filed on the portal (EVC/DSC), with two independent witnesses
Export Invoice
Carrying the LUT ARN and the line "Supply meant for export under LUT without payment of IGST"
Shipping Bill
For goods via ICEGATE
FIRC / BRC / e-FIRA
Proof of foreign-exchange realisation (for services)
Returns & Statements
GSTR-1 (Table 6A) and GSTR-3B for the period; bank statements and contracts
03
Timelines
| 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") |
Note:
LUT is valid for one financial year only (1 April — 31 March). File it in the first week of April so no export goes out without cover. Refunds are processed only if GSTR-1 and GSTR-3B are filed.
04
Penalties / Consequences
No valid LUT at the time of export
You must pay IGST plus 18% interest on that supply
Goods not exported within 3 months
LUT is withdrawn — pay IGST + 18% interest within 15 days of the deadline
Export proceeds not realised in 1 year (services)
Pay IGST + 18% interest within 15 days after the one-year period
Missing the zero-rated declaration on the invoice
Puts the export in a compliance grey zone and can delay or block the refund
Prosecuted for tax evasion of ₹2.5 crore or more
Not eligible for LUT — must furnish a bond with bank guarantee
05
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