The GSTN has issued updates on 08.05.2025, regarding updates in Refund Filing Process for various refund categories.

Important changes have been made in the refund filing process under the following categories

1. Export of Services with payment of tax
2. Supplies to SEZ Unit/Developer with payment of tax
3. Refund by Supplier of Deemed Export

Changes are as under:

1. No need to select ‘From’ and ‘To’ dates for refund applications.
2. Taxpayers can directly choose the refund category and click “Create Refund Application.”
3. All relevant returns (GSTR-1, GSTR-3B, etc.) must be filed up to the date of refund application.
4. These refund types are now invoice-based, not tax-period-based
5. Relevant statements for uploading invoices: Statement 2 – Export of Services with payment of tax,  Statement 4 – Supplies to SEZ with payment of tax, Statement 5B – Deemed Export (Supplier filing refund)
6. Invoices uploaded in a refund application will be locked for further amendments. Further, the same would be unlocked only if, the application is withdrawn, or a deficiency memo is issued.

Source: GSTN