How to claim a GST refund for the export of goods?

The process of GST declaration and claim under the export of goods and services can vary. The zero-rated supply or export of goods and services can go through two ways:
(i) Export of goods with payment of tax
(ii) Export of goods without payment of tax
Export of Goods with payment of tax
Exporters of goods and services are allowed to claim if IGST is paid during export. The process under IGST for refund begins with reference to the shipping bill and other documents that were used during the export procedure as per Indian Customs Electronic Commerce Gateway (ICEGATE). To be eligible to claim or file a refund via RFD-01, there are certain perquisites that the taxpayer or export must fulfill:
The taxpayer or exporter must have a registered GST Portal and have GSTIN during the refund process.
Exporters have paid taxes on the export of goods for which the taxpayer is claiming a refund.
Forms GSTR-1 and GSTR-3B have been filled for the relevant tax period.
BRC/FIRC numbers must be present on the export documents that will be required during the refund process.
The filing of RFD-01 will occur only in certain cases such as:
Only if the export of goods with payment of tax, no separate return/refund application in delhi is needed due to all the details present on the shilling bill. However, when filling out the GSTR-1 make sure all the details match with the shopping bill filled with ICEGATE that you are using as proof.
When a separate return/refund application is needed. The filing of RFD-01 along with details of the export of services is required to upload with an offline utility. A reference number will be generated to track the status of the application. More info visit to lexntax