{"id":312,"date":"2025-06-19T11:00:00","date_gmt":"2025-06-19T11:00:00","guid":{"rendered":"https:\/\/mytaxadvisorindia.in\/?p=312"},"modified":"2025-06-19T11:00:00","modified_gmt":"2025-06-19T11:00:00","slug":"updates-in-refund-filing-process-for-various-refund-categories-reg","status":"publish","type":"post","link":"https:\/\/www.mytaxadvisorindia.com\/blog\/updates-in-refund-filing-process-for-various-refund-categories-reg\/","title":{"rendered":"Updates in Refund Filing Process for various refund categories-Reg"},"content":{"rendered":"\n<p>1. &nbsp;&nbsp; GSTN has been made important changes in the refund filing process under the following categories:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Export of Services with payment of tax<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supplies made to SEZ Unit\/SEZ Developer with payment of tax<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>On account of Refund by Supplier of Deemed export<\/li>\n<\/ul>\n\n\n\n<p>2. \u00a0\u00a0 For the above refund categories, the requirement to select a specific tax period (\u2018From\u2019 and \u2018To\u2019) while filing refund applications has been\u00a0<strong>removed<\/strong>. The taxpayers can now directly proceed with selecting the refund category as above and clicking on\u00a0<strong>\u201cCreate Refund Application.<\/strong>\u201d<br>3.\u00a0\u00a0 Taxpayers must ensure that all the returns (<strong>GSTR-1, GSTR-3B etc<\/strong>) due till the date of refund application, are filed.<\/p>\n\n\n\n<p>4. &nbsp;&nbsp; The said refund categories are changed from \u2018<strong>Tax Period based filing<\/strong>\u2019 to \u2018<strong>Invoice based filing<\/strong>\u2019. The taxpayers can upload eligible invoices and claim refund in the following statements:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Export of Services with payment of Tax (Statement 2)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>SEZ Supplies with payment of Tax (Statement 4)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In case of Deemed Exports, the application by Supplier (Statement 5B)<\/li>\n<\/ul>\n\n\n\n<p>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\u00a0<strong>refund application is withdrawn or a deficiency memo is issue<\/strong><\/p>\n\n\n\n<p>Thanks,<br>Team GSTN<\/p>\n\n\n\n<p>May 8th, 2025<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/600\">https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/600<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. &nbsp;&nbsp; GSTN has been made important changes in the refund filing process under the following categories: 2. \u00a0\u00a0 For the above refund categories, the requirement to select a specific tax period (\u2018From\u2019 and \u2018To\u2019) while filing refund applications has been\u00a0removed. The taxpayers can now directly proceed with selecting the refund category as above and [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":315,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[35,109,110,124],"class_list":["post-312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-categories-reg","tag-refund-categories-reg","tag-refund-filing-process","tag-updates-in-refund-filing-process-for-various-refund-categories-reg"],"_links":{"self":[{"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/posts\/312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/comments?post=312"}],"version-history":[{"count":0,"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/posts\/312\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/media\/315"}],"wp:attachment":[{"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/media?parent=312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/categories?post=312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mytaxadvisorindia.com\/blog\/wp-json\/wp\/v2\/tags?post=312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}