What is RFD-01?
Form GST RFD-01 is the refund application under GST. You file it on the GST portal, choose the type of refund you are claiming, enter the period and amount, and upload supporting statements and documents. Once filed, the portal generates an acknowledgement and the application goes to the tax officer for processing.
For service exporters, RFD-01 covers both main refund routes: refund of accumulated input tax credit on exports made under an LUT without paying IGST, and refund of IGST actually paid on exports of services. (Goods exporters who pay IGST have a different route, where the shipping bill is generally treated as the refund claim.)
Why it matters for exporters
A refund claim for exported services usually needs invoice-level details of the exports and proof that payment was received in foreign exchange, or in rupees where RBI permits. That ties RFD-01 directly to your banking records. If you have FIRAs, FIRCs or eBRCs that clearly match each invoice, the claim is easier to support.
The EDF is a separate FEMA declaration and does not change your GST obligations. But the same invoice list underpins both. If your EDF was filed late, or an EDPMS entry stays open and your eBRC is blocked, you may struggle to show realisation in the refund claim. Treat the monthly EDF and the periodic refund claim as two ends of the same process.
Example
Peakline Tech LLP exports SaaS support under LUT. For July to September 2027 it has ₹2,15,000 of unused input tax credit. Its CA prepares an RFD-01 for "refund of ITC on export of services without payment of tax", listing the quarter's export invoices with their realisation details. Because Peakline closed each invoice in EDPMS and filed its EDF every month, the realisation data lines up with the invoices.
Common confusion
RFD-11 sounds similar but is the LUT form you file before exporting, not a refund application. Using the wrong form, or picking the wrong refund category within RFD-01, is a common reason claims get queried. See our article on GST refunds on export of services. This is general information, not tax advice.