Zero-rated is a mechanism, not a mood: exports work smoothly only when the LUT is live, invoices carry the right declarations, ITC accumulates cleanly and refund applications match every register they are tested against. This engagement runs the exporter's GST machinery end to end short of litigation.
| Item | Position |
|---|---|
| LUT | Annual, per financial year — file before the first zero-rated invoice |
| Refund window | Two years from the relevant date — diarised per shipment/period |
| Evidence | Refunds are matching exercises: returns ↔ registers ↔ shipping/realisation proof |
| Services test | Export status depends on statutory conditions including realisation and place of supply |
Live LUT with acknowledgement, refund applications with complete annexure sets, the reconciliation working papers, and position notes on any close-call classifications.
GST portal access, export invoices and registers, shipping bills or service agreements, FIRC/BRC realisation proofs, ITC registers and bank statements.
Realisation proofs and shipping documents come from the client's banking/logistics trail on time — refund clocks run regardless. Classifications close to the line are decided with the client on a documented position.
Refund litigation and appeals, customs/DGFT matters (drawback, RoDTEP, EPCG), and FEMA proceedings are separate scopes — coordinated where needed.
LUT or pay IGST and claim refund — which is better?
Cash-flow and process both matter: LUT avoids blocking cash; IGST-paid can suit thin-ITC businesses. The recommendation comes from your working-capital picture, not a slogan.
Our refund was partly rejected. Is it gone?
Not necessarily — deficiency memos and rejections have response routes with time limits. Speed and matching documentation decide more than argument does. No recovery is assured; the process is run properly either way.
Do export invoices really need e-invoicing?
Yes, once you are in the e-invoicing net — the buyer being outside GST doesn't exempt the document. The linked guide covers applicability.
We're a services exporter billing a foreign group company. Safe?
Related-party and intermediary questions need a documented position on the statutory conditions — that paper is cheap insurance compared to a refund denied years later.
Can old periods' refunds still be claimed?
Within the two-year window, yes — the diarised claim calendar in this engagement exists precisely so nothing lapses unclaimed.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
IEC & AD CodeForm 15CA/15CBGST Compliance (monthly)Request a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
LUT status, invoice format, documentation trail checked.
Monthly returns aligned to export registers.
Applications built to match, filed, tracked.
Memos and queries answered with papers.
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