For a Kochi exporter, the safest GST process is to decide first whether the transaction is an export of goods or services, then document the LUT/payment route, report the export consistently in GSTR-1 and GSTR-3B, and preserve shipping or service-export evidence. Refund readiness depends on reconciliation before RFD-01—not after a deficiency memo arrives.
Build export evidence as part of monthly filing
Do not wait until refund season to locate shipping bills, export invoices, LUT copies or foreign-receipt evidence. The export ledger should reconcile monthly.
Kochi and Ernakulam exporters of goods and services
This includes product exporters, IT/service exporters, marine/food exporters, consultants and businesses supplying to SEZs, subject to the exact statutory conditions.
Customs, bank, accounting and GST systems use different data
Invoice numbers, dates, currency conversions and amendments can differ between shipping documents, books and GSTR-1. Service exporters may have incomplete foreign-receipt trails.
Reconcile invoice-by-invoice
Check export invoice, LUT status, shipping bill or service evidence, GSTR-1 reporting, GSTR-3B zero-rated turnover and ITC claimed.
| Export type | Key record | GST return check |
|---|---|---|
| Goods | Export invoice + shipping/export evidence | GSTR-1 export table ↔ GSTR-3B |
| Services | Contract/invoice + place-of-supply/receipt evidence | Export conditions ↔ GSTR-1/3B |
| LUT export | Valid LUT + invoice wording | No-tax route consistently reported |
| Refund | Eligible ITC + export turnover data | RFD-01 statements ↔ filed returns |
Invoice → evidence → return → ITC → claim
Close export invoices, verify zero-rated route, reconcile GSTR-1 and 3B, reconcile ITC to 2B where relevant, then prepare refund statements and RFD-01 only from a clean base.
A correct invoice can still produce a refund mismatch
A Kochi exporter reports ₹18 lakh export turnover in books but ₹17.6 lakh in GSTR-1 because one amended invoice was not picked up. A refund application based on books can then disagree with portal data.
The refund process may move into deficiency or notice handling
The GST Portal describes RFD-03 deficiency memos and RFD-08 notices where applications are incomplete or require clarification. A deficiency memo can require a fresh application.
Refund readiness is a return-quality exercise
We check export classification, LUT, invoice series, evidence, GSTR-1, GSTR-3B, 2B/ITC, refund period and portal warnings before the RFD-01 pack is finalised.
What TargoLegal would ask for before filing or responding
The exact pack changes by issue, but these controls prevent the most common hand-off and accountability failures.
The proposed filing, payment, reversal, correction or response should be explained before submission. After filing, retain the ARN/filed PDF and any acknowledgement.
Do not make the problem harder to unwind
Reconcile books and source evidence before deciding tax treatment.
Use the exact period that created the mismatch, notice or filing obligation.
A correction should have a written bridge to the original error.
Save return PDFs, ARN, challans and the approved working.
What to send for a first review
Export GST or refund issue in Kochi? Send the tax period, export type and whether you are using LUT so the reconciliation documents can be identified first.
Related questions
What should I send first?
Send the GSTIN, exact tax period and the document or mismatch that triggered the question. That usually determines the rest of the checklist.
Should I pay before reconciling?
Do not make a blind payment merely because a portal difference appears. Establish the legal and factual basis first, unless an undisputed liability is already clear.
Can the GST Portal data be wrong or incomplete?
Portal data is essential evidence but it still has to be reconciled with books, supplier/customer records and the applicable law.
What should I keep after filing?
Retain the filed return PDF, ARN, payment evidence, reconciliation working and any client-approved summary of adjustments.
When should I involve a GST professional?
Professional review is advisable where the issue affects material tax, ITC, notices, refund, registration status, exports, e-invoicing or multiple return periods.
Official sources used
Legal and portal claims on this page were anchored to the official sources below. Secondary discussions are not used as legal authority.
TargoLegal Research and Editorial Desk · Last legally reviewed: 18 August 2026. GST Portal workflows, notifications and due-date extensions should be rechecked immediately before action.
