{"id":10398,"date":"2025-08-05T15:00:25","date_gmt":"2025-08-05T14:00:25","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10398"},"modified":"2025-08-05T15:01:58","modified_gmt":"2025-08-05T14:01:58","slug":"updates-in-refund-filing-process-for-various-refund-categories","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/updates-in-refund-filing-process-for-various-refund-categories\/","title":{"rendered":"Updates in Refund Filing Process for various refund categories"},"content":{"rendered":"<p align=\"justify\">GSTN  has issued an advisory dated May 8th, 2025 regarding <strong>Updates in Refund  Filing Process for various refund categories.<\/strong>\n  <\/p>\n<div align=\"justify\">\n<ol>\n<li>GSTN has been made important changes in the refund filing process  under the following categories:<br \/>\n      (a) Export of Services with payment of tax<br \/>\n      (b) Supplies made to SEZ Unit\/SEZ Developer with payment of tax<br \/>\n      (c) On account of Refund by Supplier of Deemed export<\/li>\n<li> For the above refund categories, the requirement to select a  specific tax period (&#8216;From&#8217; and &#8216;To&#8217;) while filing refund applications has  been&nbsp;<strong>removed<\/strong>. The taxpayers can now directly proceed with selecting  the refund category as above and clicking on&nbsp;<strong>&#8220;Create Refund  Application.<\/strong>&#8220;<\/li>\n<li>  Taxpayers must ensure that all the returns (<strong>GSTR-1, GSTR-3B etc<\/strong>) due  till the date of refund application, are filed.<\/li>\n<li> The said refund categories are changed from &#8216;<strong>Tax Period based  filing<\/strong>&#8216; to &#8216;<strong>Invoice based filing<\/strong>&#8216;. The taxpayers can upload eligible  invoices and claim refund in the following statements:<br \/>\n      (a) Export of Services with payment of Tax (Statement 2)<br \/>\n      (b) SEZ Supplies with payment of Tax (Statement 4)<br \/>\n      (c) In case of Deemed Exports, the application by Supplier (Statement  5B)\n    <\/li>\n<\/ol>\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&nbsp;<strong>refund application is  withdrawn or a deficiency memo is issued<\/strong>.<br \/>\n  <br clear=\"all\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2025\/08\/0509.png<\/p>\n","protected":false},"author":1,"featured_media":10399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10398"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=10398"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10398\/revisions"}],"predecessor-version":[{"id":10401,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10398\/revisions\/10401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10399"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}