{"id":10420,"date":"2025-08-12T11:29:56","date_gmt":"2025-08-12T10:29:56","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10420"},"modified":"2025-08-12T11:29:56","modified_gmt":"2025-08-12T10:29:56","slug":"system-validation-for-filing-of-refund-applications-on-gst-portal-for-qrmp-taxpayers","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/system-validation-for-filing-of-refund-applications-on-gst-portal-for-qrmp-taxpayers\/","title":{"rendered":"System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers"},"content":{"rendered":"<p align=\"justify\">GSTN  has issued an advisory dated Jun 10th, 2025 for System Validation for Filing of  Refund Applications on GST Portal for QRMP Taxpayers.\n  <\/p>\n<div align=\"justify\">\n<ul>\n<li>In  the month of May 2025, a system-level validation was deployed on the GST Portal  to ensure adherence to the provisions outlined in Para 6 of Circular No.  125\/44\/2019-GST dated 18.11.2019. As per the said circular:<br \/>\n        <em>&#8220;Any  refund claim for a tax period may be filed only after furnishing all the  returns in FORM GSTR-1 and FORM GSTR-3B which were due to be furnished on or  before the date on which the refund application is being filed. However, in  case of a claim for refund filed by a composition taxpayer, a non-resident  taxable person, or an Input Service Distributor (ISD), furnishing of returns in  FORM GSTR-1 and FORM GSTR-3B is not required. Instead, the applicant should  have furnished returns in FORM GSTR-4 (along with FORM GST CMP-08), FORM GSTR-5  or FORM GSTR-6, as the case may be, which were due to be furnished on or before  the date on which the refund application is being filed.&#8221;<\/em> <\/li>\n<li>Accordingly,  the GST system was updated to allow refund applications only if the taxpayer  had filed all relevant returns that were due up to the date of filing the  refund application.<\/li>\n<li>Post  implementation of the above validation, it was observed that taxpayers  registered under the Quarterly Return Monthly Payment (QRMP) scheme encountered  issues while attempting to file refund applications. Specifically, the system  was not recognizing invoices furnished using the Invoice Furnishing Facility  (IFF) for the first two months of the quarter (M1 and M2), resulting in the  inability to proceed with refund filing. Additionally, in cases where GSTR-1  for the previous quarter had already been filed, the system was erroneously  prompting taxpayers to file returns for M1 and M2 of the current quarter too.  Taxpayers were facing this issue when the refund application was being  submitted during the period between the two quarters.<\/li>\n<li>This  is to inform the taxpayers that the aforementioned technical issue has now been  resolved. Taxpayers under the QRMP scheme can now file refund applications for  the invoices for which GSTR-3B has been already filed. Please note invoices  furnished through IFF for which GSTR-3B is yet to be filed in coming return  period should not be included in the refund application.<\/li>\n<li>All  taxpayers are advised to ensure that relevant returns are filed prior to filing  a refund application, as per the legal provisions and existing system  validations.<\/li>\n<li>In  case of any discrepancies or system-related queries, taxpayers may reach out to  the GST Helpdesk (<a href=\"https:\/\/selfservice.gstsystem.in\/\" target=\"blank\" rel=\"noopener\">https:\/\/selfservice.gstsystem.in<\/a>)<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2025\/08\/12-08-01.png<\/p>\n","protected":false},"author":1,"featured_media":10421,"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\/10420"}],"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=10420"}],"version-history":[{"count":1,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10420\/revisions"}],"predecessor-version":[{"id":10422,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10420\/revisions\/10422"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10421"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}