Rule 89(4) computation working, refund of unutilised credit on zero-rated supplies
A single format from the Export of Goods and Services under LUT, Refund of Unutilised Credit pack. Rule 89(4) · Circular 147/03/2021-GST · Statement 3A.
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- 13 September 2026
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- 1Rule 89(4) computation working, refund of unutilised credit on zero-rated suppliesRule 89(4) · Circular 147/03/2021-GST · Statement 3A
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Working paper — to be signed by the preparer and the reviewer and filed at the front of the refund file
Client: [Client's name] · GSTIN: [Client's GSTIN] · Relevant period: [Relevant period from] to [Relevant period to] · Category: Export without payment of tax
Ref | Particulars | Source document | Amount (Rs) |
|---|---|---|---|
A1 | Value of export of goods under LUT, per shipping bills (FOB) | Shipping bill register; Statement 3 | [____] |
A2 | Value of like goods supplied domestically in the relevant period, as declared | Domestic sales register, rate card | [____] |
A3 | 1.5 times the value at A2 | Computed | [____] |
A4 | Turnover of zero-rated supply of goods — lower of A1 and A3 | Rule 89(4)(C) | [____] |
B1 | Payments received in the period for zero-rated supply of services | Bank statement; FIRC/BRC | [____] |
B2 | Add: services completed in the period for which advance was received earlier | Advance register | [____] |
B3 | Less: advances received in the period for services not completed in it | Advance register | [____] |
B4 | Turnover of zero-rated supply of services — B1 + B2 − B3 | Rule 89(4)(D) | [____] |