- Short answer
- Under an LUT, you can claim unused input GST back as a refund on form RFD-01, within two years of the relevant date
- Check first
- Aadhaar authentication, and every GSTR-1 and GSTR-3B already due.
- Courier exports
- The rules, circular and portal guide we read on October 3, 2026 don't say whether CSB-V exports qualify.
- Relevant date (goods)
- By sea or air, the date the ship or aircraft leaves India; the portal doesn't check the limit.
- Amount
- The Rule 89(4) figure, never more than your credit-ledger balance at period end and at filing.
- Shopify
- Its tax help pages we read on October 3, 2026 don't describe this refund, an LUT or RFD-01.
Who can claim the refund, and what blocks it?
Under section 16(3) of the IGST Act, a registered person exporting under a bond or Letter of Undertaking (LUT) can claim a refund of unutilised input tax credit (ITC): the input GST left unused.
Any of these stops a claim:
- export duty on the goods (section 16(5));
- no Aadhaar authentication, which rule 10B requires before you file form RFD-01;
- any GSTR-1 or GSTR-3B already due but not filed, which a CBIC circular bars before a claim.
Rule 89, the CBIC circular and the portal guide we read on October 3, 2026 don't say whether this refund covers courier exports declared on a CSB-V.
How do you file the claim, and by when?
On the GST portal, open Services > Refunds > Application for Refund, choose the type for exports without payment of tax (accumulated ITC), and enter your RFD-11 (LUT) reference number.
Shopify's India GST page and the other tax help pages we read on October 3, 2026 don't describe an ITC refund, an LUT or form RFD-01.
The form's Statement 3 asks for shipping bill and EGM details for goods, or BRC/FIRC details for services.
File within two years of the relevant date: for goods sent by sea or air, the date the ship or aircraft leaves India. The portal doesn't check that limit.
How much do you get back, and how fast?
Rule 89(4) sets the amount: export turnover of goods and services, times net ITC, divided by adjusted total turnover. The portal takes the least of that figure and your credit ledger balance at period end and at filing, so the refund can't exceed your ledger balance at either date.
An officer can order 90% of the claim refunded provisionally, in form RFD-04, within seven days of acknowledgement, or decline for reasons recorded in writing; the final order is due within 60 days of a complete application.
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