Exports are termed as zero rated sales, but as it's an integrated sale so the supplier has to charge "IGST" on sale at the time of supply of goods or services and later on claim for the refund. Those supplier who  have submitted the "LUT" i.e. "letter of undertaking" or "bond" are exempted from applying tax on exports.

      For suppliers who have supplied goods should keep in mind that their "GSTR 3B" and "GSTR 1" are filed properly with shipping bill No and port code. As those details as a whole works as a refund request. If you have any errors or if u have missed out these blocks please fill them and then proceed with the refund request.

The two forms available for filling refund request are RFD 01 and RFD 01A.

RFD 01 is for online refund request and RFD 01A is for offline refund request. This was introduced as a temporary fix for refund requests.

To submit the application for refund for GST paid on export of services  

1. Go to gst website  https://www.gst.gov.in/ URL. The GST portal Home page is displayed.
2. Click the Services > Refunds > Application for Refund . The Select the refund type page will appear

1.Select the type .i.e. exports with payment of tax.
2.Select financial year and month and click on create. If you have filed 'GSTR' returns monthly than select that particular month and if you have filed quarterly than select the last month in quarter.

Click on create. Enter the integrated tax . A message will be displayed on top that your claim amount should not be more than the tax paid amount. Select your bank account in which you want the refund amount.

Save the form and accept the verification and submit it through "EVS" or "DSC". After submitting you will get "ARN" number. You have to track you application through this number.

Go to GST website then click  on the Services > Refunds > track Application for Refund status.  Enter the "ARN" and your refund status will be displayed. Once your refund gets processed you will get RFD 01B refund order details. This will contain the detailed summary of refund processed. After this RFD your refund process will be completed