23/07/2026
Think you've mastered GST refunds for exports? You may be leaving money on the table.
GST refunds are no longer just about filing an RFD-01. Recent amendments, Rule 89(4), GSTR-2B restrictions, FOB value considerations, late export clarifications, and Budget 2026 changes have significantly altered the refund landscape.
In our latest GJA Learning publication, we've put together a practical guide covering:
The two routes for export refunds
Rule 89(4) explained simply
What happens if exports are delayed
Recent Budget & GST Council changes
A practical filing checklist to reduce refund disputes
We hope this serves as a useful reference for exporters, finance teams, and tax professionals.