Advisory, Updates in refund filing process for various refund categories: The important changes has been made in the refund filing process under the following categories:
- Export of Services with payment of tax (statement 2)
- Supplies made to SEZ Unit/SEZ Developer with payment of tax (statement 4)
- On account of Refund by Supplier of Deemed export (statement 5B)
The said refund categories are changed from ‘Tax Period based filing’ to ‘Invoice based filing’. Taxpayers must ensure that all the returns (GSTR-1, GSTR-3B etc) due till the date of refund application, are filed. The taxpayers can upload eligible invoices and claim refund. 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 The said invoices will be unlocked only if the refund application is withdrawn or a deficiency memo is issued. (GSTN Advisory Dated 08/05/2025)