1. 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

2. 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.”

3. Taxpayers must ensure that all the returns (GSTR-1, GSTR-3B etc) due till the date of refund application, are filed.

4. 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 The said invoices will be unlocked only if the refund application is withdrawn or a deficiency memo is issued.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

Invoice based refund filing replaces tax-period selection for specified GST refunds, with invoices locked upon submission. GSTN revises refund procedure for Export of Services with payment of tax, SEZ supplies with payment of tax, and supplier refunds for deemed exports by removing tax-period selection and adopting Invoice based filing. Taxpayers must have filed all returns due up to the refund application date. Eligible invoices are uploaded to specified statements and, once uploaded with a refund application, are locked against further amendment or subsequent refund claims, and are unlocked only if the application is withdrawn or a deficiency memo is issued.