GST Refund Documents Requirement

Dear Readers,

Department has started issuing refund of ITC paid on purchases which have been utilized in export of Goods and Services without payment of Integrated tax. List of documents required to be submitted for refund of ITC is produced below:
  1. Refund application submitted online on GST Portal containing ARN (unique ID) 
  2. Copy of electronic ledger reflecting debit entry therein
  3. Copy of sales invoices
  4. Copy of shipping bills with bill of lading
  5. Summary of ITC paid on purchase invoices
  6. Copy of invoices for verification if asked for by authorities
  7.         Copy of GSTR-3B
  8.         Copy of BRC/FIRC
  9.     Undertaking stating that the claim for section of refund has been made to  only one of the authorities (Central or State)
  10.     Undertaking stating that provisional refund or final refund has been asked  for so that order can be prepared accordingly by officers 
  11. Excel sheet containing export information needs to be uploaded at the time of filing application.
     

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