Work through the LUT route or the payment-of-IGST route for a preliminary refund estimate.
Core LUT formula: Zero-rated turnover × Net ITC ÷ Adjusted Total Turnover. The actual refund is subject to the statutory definition of Net ITC, exclusions, documentary conditions, Rule 89 and applicable restrictions. The payment route shown is the IGST actually paid and is not a determination of refund eligibility.
