How Leather Footwear Exporters Claim 90% Provisional GST Refund 2026

Author : Getmy Ca | Published On : 19 Feb 2026

Leather footwear exporters in India often face delays in receiving GST refunds, which directly impacts working capital and business operations. However, under GST provisions, eligible exporters can claim up to 90% provisional refund within 7 days, provided the application is filed correctly.

To qualify for provisional GST refund, exporters must meet certain conditions. These include exporting goods under LUT (Letter of Undertaking) without payment of tax, maintaining a clean compliance record with no major tax violations, and ensuring all GST returns such as GSTR-1 and GSTR-3B are filed accurately. Proper bank account validation on the GST portal is also essential.

The refund process begins with filing Form RFD-01 on the GST portal. Exporters need to upload supporting documents such as export invoices, shipping bills, BRC/FIRC certificates, and GST return details. One of the most critical steps is reconciliation of GSTR-1, GSTR-3B, and shipping data to avoid mismatches that may lead to delays or rejection.

For leather footwear exporters, Input Tax Credit (ITC) often accumulates due to higher tax rates on raw materials like processed leather, soles, adhesives, and accessories. This makes refund claims essential to maintain healthy cash flow.

Common mistakes such as incorrect invoice details, mismatch in GST returns, incomplete documentation, or selecting the wrong refund category can delay the refund process. Therefore, accurate filing and proper documentation are crucial.

By following the correct GST procedures and ensuring compliance, footwear exporters can receive faster refunds and improve business liquidity. Staying updated with GST rules in 2026 helps businesses avoid unnecessary delays and maximize their eligible refund claims efficiently.