Notification/Circular No.: NA – Advisory dated May 8, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Rule 89
GSTN has introduced procedural changes to simplify and standardise the refund process under three major refund categories: Export of Services with payment of tax, Supplies to SEZ with payment of tax, and Deemed Export refunds by the supplier.
Details of Changes: Refund applications for the following categories no longer require selection of a specific tax period (‘From’ and ‘To’):
A key change is the shift from tax period-based filing to invoice-based filing, allowing applicants to upload eligible invoices directly into prescribed statements:
Once an invoice is uploaded with a refund application, it becomes locked and cannot be amended or reused in another refund claim. These invoices will only be unlocked if the refund application is withdrawn or a deficiency memo is issued.
All due returns (GSTR-1, GSTR-3B, etc.) must be filed before applying for any refund under these categories.
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