Effective May 8th, 2025, Goods and Services Tax Network (GSTN) has updated the refund filing process for specific categories: Export of Services with tax payment, Supplies to SEZ Unit/Developer with tax payment, and Refund by Supplier of Deemed export. For these categories, taxpayers are no longer required to select a specific ‘From’ and ‘To’ tax period during application; they can now directly initiate the refund application. The core change transitions the process from ‘Tax Period based filing’ to ‘Invoice based filing’. Taxpayers must upload the relevant invoices under designated statements (Statement 2 for Export of Services, Statement 4 for SEZ Supplies, Statement 5B for Deemed Exports by Supplier) to claim the refund. A prerequisite for filing is ensuring all due GST returns (GSTR-1, GSTR-3B, etc.) up to the application date have been filed. Once invoices are uploaded in a refund application, they become locked and cannot be used in subsequent claims unless the current application is withdrawn or a deficiency memo is issued.
Goods and Services Tax
Government of India, States and Union Territories
Updates in Refund Filing Process for various refund categories-Reg
May 8th, 2025
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 The said invoices will be unlocked only if the refund application is withdrawn or a deficiency memo is issued.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
