Advisory, Updates in refund filing process for recipients of deemed export: The refund applications under this category is no longer need to be filed in chronological order of Tax Period. Taxpayers must ensure that all the returns (GSTR-1, GSTR-3B etc) due till the date of refund application, are filed. The table “Amount Eligible for Refund” has been modified. The columns of the revised table are:
Col. 1 ‘Balance in ECL at the time of filing of refund application’. It will be auto populated.
Col. 2 ‘Net Input Tax Credit (ITC) of Deemed Exports (as per uploaded invoices)’. It will be auto populated based on invoices furnished in Statement 5B.
Col. 3 ‘Refund amount as per the uploaded invoices’ reflects the sum of the amount of ITC claimed under all major Heads (IGST/CGST/SGST/UT) as per the invoices uploaded by the taxpayer in Statement 5B.
Col. 4 ‘Eligible Refund Amount’. The maximum amount of ITC which is available for refund claim will be auto populated.
Col. 5 ‘Refund amount not eligible as insufficient balance in the ECL’.
The taxpayers are advised to note these changes. (GSTN Advisory Dated 08/05/2025)