Updates in GST Refund Filing Process · 08 May 2025
CBIC / GST advisory · 08 May 2025
Official title
Updates in Refund Filing Process for various refund categories-Reg
Official record
Open source pageSummary
Check the official recordWhat changed
The Goods and Services Tax Network changes the refund filing process for specific categories from tax period-based to invoice-based. This change applies to the export of services with payment of tax, supplies to SEZ units or developers with payment of tax, and refunds by suppliers of deemed exports. Taxpayers no longer select a tax period when they create a refund application. Taxpayers must file all required returns, including GSTR-1 and GSTR-3B, before they submit a refund application. Taxpayers upload eligible invoices in the relevant statements. The system locks these invoices upon application submission. The system unlocks invoices only if the taxpayer withdraws the application or the authority issues a deficiency memo.
What you must do
- File all due returns including GSTR-1 and GSTR-3B before submitting a refund application.
- Upload eligible invoices in the designated statements for the refund category.
Who is affected
Document text
- GSTN has been made important changes in the refund filing process under the following categories:
- (a) Export of Services with payment of tax
- (b) Supplies made to SEZ Unit/SEZ Developer with payment of tax
- (c) On account of Refund by Supplier of Deemed export
- For the above refund categories, the requirement to select a specific tax period (‘From’ and ‘To’) while filing refund applications has been removed. The taxpayers can now directly proceed with selecting the refund category as above and clicking on “Create Refund Application.”
- Taxpayers must ensure that all the returns (GSTR-1, GSTR-3B etc) due till the date of refund application, are filed.
- The said refund categories are changed from ‘Tax Period based filing’ to ‘Invoice based filing’. The taxpayers can upload eligible invoices and claim refund in the following statements:
- (a) Export of Services with payment of Tax (Statement 2)
- (b) SEZ Supplies with payment of Tax (Statement 4)
- (c) In case of Deemed Exports, the application by Supplier (Statement 5B)
The invoices once uploaded with a refund application will be locked for any further amendment and will not be available for any subsequent refund claims. The said invoices will be unlocked only if the refund application is withdrawn or a deficiency memo is issued.
Thanks,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 08 May 2025
- Issuing division
- GSTN
- Coverage area
- indirect-tax