Updates in GST Refund Filing Process (Effective May 8, 2025)

The GSTN has made significant updates to the GST Refund application process for certain categories, designed to improve procedures and enhance ease of compliance for taxpayers. Here’s what you need to know:

Affected Refund Categories:

• Export of Services with payment of tax
• Supplies made to the SEZ Unit/Developer with payment of tax
• Refund by Supplier of Deemed Exports

Key Changes:

1. Tax Period Selection Removed

Taxpayers are no longer required to select a ‘From’ and ‘To’ tax period when applying for refunds under the above categories.
You can now simply:

• Select the appropriate refund category
• Click on “Create Refund Application” to proceed

2. Mandatory Return Filing

Before applying for a GST refund, ensure that all relevant GST returns (e.g., GSTR-1, GSTR-3B) have been filed up to the application date.

3. Shift to Invoice-Based Filing

These refund categories are now invoice-based instead of tax-period-based. Taxpayers must upload eligible invoices as per the required statements:

• Export of Services with payment of tax → Statement 2
• SEZ Supplies with payment of tax → Statement 4
• Deemed Exports (by Supplier) → Statement 5B

Note: Once uploaded, invoices will be locked for further changes and cannot be used in future refund claims unless:

The refund application is withdrawn, or

A deficiency memo is issued

What This Means for Business:

These changes simplify the refund process and reduce dependency on tax period data, allowing for quicker and more flexible claim filing. However, careful attention is required when uploading invoices, as they become locked once submitted.

For smooth and error-free refund claims, always ensure:

• Accurate invoice uploads
• All returns are up to date
• The correct refund category is selected

MYGST Refund Platform: Simplify Your GST Refund

At MYGST Refund, we provide a comprehensive, automated solution for GST Refund filing for exporters, SEZ suppliers, and deemed exporters. Our platform offers invoice-based filing as per the latest GSTN updates, auto-reconciliation of GSTR-1, GSTR-3B, and GSTR-2B, real-time refund tracking, and intelligent error detection to ensure accuracy.

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