https://www.taxtmi.com/news?id=43355 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are locked against further amendment or subsequent refund claims, and are unlocked only if the application is withdrawn or a deficiency memo is issued. en-us Fri, 09 May 2025 15:34:25 +0530 Fri, 09 May 2025 15:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=43355 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are locked against further amendment or subsequent refund claims, and are unlocked only if the application is withdrawn or a deficiency memo is issued. News - Fri, 09 May 2025 15:34:25 +0530 https://www.taxtmi.com/news?id=43355