How to Export from India

Start with the task in front of you. Find out which portal to use, what to check before you file and where to look if the record does not move.

Official sources reviewed 11 November 2026.

How to get an IGST refund on exports of goods

First check how you exported. For eligible goods exported with IGST paid, the shipping bill serves as the refund application once the required conditions are met. For exports under a Letter of Undertaking (LUT) or bond without paying IGST, check eligibility for a refund of accumulated input tax credit (ITC). That claim uses Form GST RFD-01 on the GST portal.

If you exported goods with IGST paid

  1. Match the shipping bill and invoice. Check GSTIN, invoice number, shipping bill number, date, port code and the tax details. Keep the filed shipping bill and export invoice together.
  2. Reconcile the GST returns. Report export invoices in GSTR-1 Table 6A and review the relevant amendment route if a filed entry is wrong. Confirm the corresponding zero-rated supply and IGST payment in GSTR-3B with your GST adviser.
  3. Check the manifest. Verify the carrier has filed the Export General Manifest (EGM), including gateway details where applicable.
  4. Track the refund on ICEGATE. Use the IGST refund enquiry in your ICEGATE account. Record the validation status, any error code and the scroll or payment status when available.

If you exported under LUT or bond

On the GST portal, open the refund application service and choose the category for exports without payment of tax and refund of accumulated ITC. Select the claim period, complete RFD-01 with the required statements and evidence, and keep the Application Reference Number (ARN) for tracking. Check the eligibility, period and amount with your GST adviser before submitting.

If you see SB001: Compare the shipping bill number, date and port code in GST records against the filed customs record. Identify which side contains the error before asking your GST adviser or customs broker to correct it.

ICEGATE’s IGST refund FAQ · ICEGATE validation and error guidance · GST portal refund guidance

How to apply for an AIFTA Certificate of Origin

For goods exported from India, the ASEAN–India Free Trade Area (AIFTA) preferential certificate is known as Form AI. Start by asking the buyer which tariff preference they intend to claim and which HS code they use at destination.

  1. Check the product and destination. Confirm that the importing country offers a concession for the product under AIFTA. Review the agreement’s applicable origin rule and consignment conditions for the shipment.
  2. Gather the origin evidence. Record where inputs come from and what manufacturing takes place in India. Prepare the commercial invoice and the supporting records the issuing agency needs for the origin criterion. If you buy finished goods from a supplier, ask for production evidence before declaring origin.
  3. Start a preferential application in eCoO 2.0. Sign in to Trade Connect with your DGFT exporter account. Open the Certificate of Origin service, choose the preferential route and select the ASEAN–India agreement and an issuing office available for it.
  4. Complete and submit the application. Enter the importer, product, invoice, shipment and origin details. Attach the required evidence, sign, pay the displayed fee and keep the file number.
  5. Check the issued Form AI. Compare it with the shipment and share it with the buyer for the import claim. The importing customs authority decides whether the preference applies.

If the supplier used imported inputs: Ask for the manufacturing and sourcing records needed to test the relevant AIFTA rule. Use those records to determine which origin criterion you can support.

Ministry of Commerce agreement text and Form AI · Detailed eCoO 2.0 application steps

How to claim RoDTEP and generate an e-scrip

RoDTEP stands for Remission of Duties and Taxes on Exported Products. For an eligible export, declare the claim on the shipping bill. The ICEGATE e-scrip step comes after customs processes the claim and issues the scroll.

  1. Check eligibility before filing. Match the product’s eight-digit ITC (HS) code, export category and shipment date to the applicable DGFT schedule. Check the unit, rate and any value cap in Appendix 4R or 4RE, as applicable, along with later notices.
  2. Review the claim on the shipping bill draft. Confirm with the customs broker or filer that the RoDTEP claim and required declaration are captured for each eligible item. Check that the declared quantities and values match your supporting documents.
  3. Track the scroll. Keep the shipping bill number, date and customs location. After processing, check whether the sanctioned claim appears in the ICEGATE credit ledger. If it is missing, confirm the filed item declaration and ask the broker to check customs processing and scroll status.
  4. Generate and record the e-scrip. In the ICEGATE credit ledger, open the RoDTEP scheme, go to Scrip Generation and select the available scroll entries. Record the resulting scrip number, balance and expiry shown in Scrip Details.

Check the shipment date: DGFT Notification 41/2026-27 continued the scheme through 31 December 2026 for eligible exports. Check for a newer notice before relying on that date or using a rate in a quotation.

Government notice on the RoDTEP extension · ICEGATE e-scrip advisory

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