The GSTN issued Advisory No. 600 dated May 08, 2025, updated the refund filing process for certain categories, including exports of services, supplies to SEZ units, and deemed exports. Taxpayers no longer need to select a specific tax period when filing refund applications. Instead, they can directly select the refund category and create the application. All required returns must be filed before applying for a refund. The process has shifted from tax period-based to invoice-based filing, with specific statements for each category. Uploaded invoices are locked for amendments unless the application is withdrawn or a deficiency memo is issued.
- 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.”
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Taxpayers must ensure that all the returns (GSTR-1, GSTR-3B etc) due till the date of refund application, are filed.
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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 The said invoices will be unlocked only if the refund application is withdrawn or a deficiency memo is issued.
The Advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/600
