GSTN has simplified the refund process for the following categories:
- Export of Services (with tax payment)
- SEZ Supplies (with tax payment)
- Deemed Exports (by supplier)
Key Changes:
- No Tax Period Selection Needed: Taxpayers can now file without selecting a ‘From’ and ‘To’ date.
- Invoice-Based Filing: Refunds must now be claimed by uploading invoices under relevant statements (Statements 2, 4, 5B).
- Locked Invoices: Uploaded invoices will be locked and cannot be reused unless the application is withdrawn or a deficiency memo is issued.
- Return Filing Requirement: All GST returns due till the refund date must be filed.
These updates aim to make the process faster and more efficient.
