✅ GST Export Compliance · 50-Point Checklist · Free
GST & Export Compliance Checklist for Metals
Complete GST and export compliance checklist for Indian metal manufacturers — LUT filing, IGST refund, drawback, RoDTEP, RCMC, and GST reconciliation.
One-Time Setup
File LUT (Letter of Undertaking) on GST portal before first export
Enables zero-rated export without upfront IGST — renew every April 1
Register AD Code with your bank and customs port (Authorised Dealer Code)
Get IEC from DGFT — Import Export Code, mandatory for all exports
Apply at dgft.gov.in — 2-3 days, ₹500 fee
Get RCMC from relevant Export Promotion Council (EEPC for engineering goods)
Enrol for RoDTEP scheme at ICEGATE for duty remission on exports
Per-Shipment Compliance
File GSTR-1 with export invoice details including shipping bill number and date
File shipping bill on ICEGATE with correct HS code and FOB value
Generate e-way bill for goods movement to port (value > ₹50,000)
Link shipping bill to export invoice in GSTR-1 — required for refund processing
Obtain FIRC (Foreign Inward Remittance Certificate) after payment
FIRC required for GST refund — get from bank within 30 days of receipt
IGST Refund Process
Shipping bill treated as refund application — ensure it reflects IGST paid
GSTR-3B must be filed with export details for ICEGATE to process refund
Refund credited to bank account linked on GST portal — typically 7-30 days
Track refund status at icegate.gov.in/RefundTracker
ITC Refund Process — LUT Route
File RFD-01 on GST portal for Input Tax Credit refund on inputs used in exports
Attach GSTR-3B, GSTR-1, shipping bills, and bank statement
Refund typically processed in 15-30 days after proper application
Annual Compliance
GSTR-9 (Annual Return): reconcile all export invoices, shipping bills, and FIRC details
Renew LUT at start of every financial year (April 1) — do not export without valid LUT
Maintain all export documents for 7 years (required for GST audit)
File drawback claims before 3-year limitation period expires