1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Refunds > Application for Refund command.
The Select the refund type page is displayed. Select the Refund of Excess Balance in Electronic Cash Ledger option.
3. Click the CREATE button.
4. Enter the Refund Claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess.
5. Select the Account Number from the drop-down list.
6. Click the SAVE button.
7. Select the declaration checkbox.
8. Click the PROCEED button.
9. Select the Verification checkbox.
10. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
11. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
In Case of DSC:
12. Click the PROCEED button.
13. Select the certificate and click the SIGN button.
In Case of EVC:
12. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Refunds > Application for Refund command.
The Select the refund type page is displayed. Select the Refund of ITC on Export of Goods & Services without Payment of Integrated Tax option.

1. Please enter the same turnover of zero rated supply of goods and services (Column 1) under all heads (Integrated, Central, State and Cess).
2. Please enter the same Adjusted total turnover (Column 3) under all heads (Integrated, Central, State and Cess).
3. Click the CREATE button. Select the Financial Year which application has to be filed from the drop-down list.
4. Select the Month for which application has to be filed from the drop-down list.
5. Click the CREATE button.
6. In the Table Computation of refund to be Claimed (Statement 3A):
In Column (1) of Turnover of zero rated supply of goods and services (1), enter the turnover of zero rated supply of goods and services under same head i.e. IGST. CGST, SGST enter the same turnover. The said Turn-over of Zero-rated supply may be taken from the column 3.1 (b) of the FORM-GSTR-3B. Presently it is not prepopulated.
In Column (2) of Net input tax credit, enter the Net Input Tax credit for Integrated Tax, Central Tax, State/ UT Tax and Cess separately. Do not club this amount. The figures of Net Input Tax Credit (ITC) in column (2) of table above may be taken from the column 4(C) of the FORM-GSTR-3B respectively. Presently it is not prepopulated.
In Column (3) of Adjusted total turnover, enter the adjusted total turnover. You need to mention the same turnover under all heads.

(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) "Turnover of zero-rated supply of services "means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period;
(E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under clause (112) of section 2 of CGST Act, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.