Notification/Circular No.: NA – Advisory dated May 8, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Rule 89
Taxpayers are no longer required to file refund applications for deemed exports in the chronological order of tax periods, which means the fields “From Period” and “To Period” are no longer mandatory. However, they must ensure that all GST returns, such as GSTR-1 and GSTR-3B, are filed before applying for a refund.
The refund claim table titled “Amount Eligible for Refund” has been revised to enhance transparency. It now includes five columns:
Additionally, the system has been improved to optimise refund amounts based on the total ITC across all heads (IGST, CGST, SGST), even if individual heads (IGST, CGST, SGST) lack sufficient balance. This helps ensure that claimable refunds are maximised using the total ITC pool.
Taxpayers experiencing issues with the new process can raise grievances through the GST portal: https://selfservice.gstsystem.in/ReportIssue.aspx
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