Advisory Details: GSTN Update on Refund Filing Process (May 2025)
As per the latest advisory from GSTN, the following critical points must be noted for refund applications under the categories of: Export of Services with payment of tax Supplies made to SEZ Unit/SEZ Developer with payment of tax Refund by Supplier in case of Deemed Exports ✅ Advisory Highlights: Invoice-Based Filing: The refund process has shifted from tax period-based to invoice-based filing. Taxpayers must upload eligible invoices as per the applicable statement: Statement 2 – Export of Services with payment of tax Statement 4 – SEZ Supplies with payment of tax Statement 5B – Supplier of Deemed Exports Locking of Invoices: Invoices once uploaded with a refund application will be locked. Amendments or reuse of these invoices in other refund claims is not allowed. Invoices will be unlocked only if: …