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:
- The refund application is withdrawn, or
- A deficiency memo is issued.
- Mandatory Return Filing:
- All returns (e.g., GSTR-1, GSTR-3B) due up to the date of refund application must be filed.