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Issue ID : 120131
- 0 -

Statement 3 in GST Refund Application Query

Date 11 Jun 2025
Replies3 Answers
Views 249 Views
Asked By

Dear Experts,

1. Law - Refund of ITC on export of services without payment of tax is to be filed on basis of payment received during the relevant refund application period. 

2. Query - However, Export invoice was reported in an earlier tax period (for e.g. July) but forex payment is received in in later period (for e.g. August). (RFD 01 for July already filed). Now in such cases, whether while filing RFD 01 for August, wouldnt statement 3 give error that invoice is not matching as per GSTR 1 of August?

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- 1
Replied on Jun 11, 2025
1.

No Sir, Statement 3 will not give any error in such a case.

Although the export invoice was reported in GSTR-1 of an earlier period (e.g., July), you can still include it in Statement 3 of RFD-01 for August, i.e., the period in which the foreign exchange realization has occurred. The GST portal allows such reporting, and no validation error will occur as long as the invoice details (invoice number, date, taxable value, etc.) exactly match the details furnished in the original GSTR-1.

This is in line with the refund mechanism, where the claim is based on receipt of payment, not merely invoice issuance.

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- 1
Replied on Jun 11, 2025
2.

When an export of service is reported in R-1/ 3B you apply for refund in RFD-01 upon realisation of moneys in foreign currency.  This export of services invoice in July must also have been included while uploading refund application for July.  Now that you have inadvertently omitted the July invoice, your option will be to file another refund application either manually as per Rule 97A or file a supplementary refund application under "Others" category for the month of July.  Thanks

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Replied on Jun 14, 2025
3.

Also instead of filing refund application for every month you can see if it is beneficial for you to apply for refund for months clubbed together.

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