Filing of Refund Application for multiple tax period in four types of cases and upload of prescribed statements can now be done on GST Portal.
Taxpayers filing following GST refund applications, has now been provided with facility to apply for refund for multiple tax period and upload statements, as mentioned below:
- ITC accumulated due to Inverted duty structure with Statement 2
- On account of supplies made to SEZ (Unit and Developer) with payment of IGST with Statement 4
- Recipient/Supplier of deemed export with Statement 5B
