GST Refund Filing Made Easier for Recipients of Deemed Exports
GST Refund Filing Made Easier for Recipients of Deemed Exports
Date: May 8, 2025
The Goods and Services Tax Network (GSTN) has made some important and helpful changes for those who apply for GST refunds under the category “Refund by Recipient of Deemed Export.” These changes will make the process smoother and more transparent.
What’s Changed?
1 No Need to Follow Tax Period Order
Earlier, you had to select a “From” and “To” period (month/year) when applying for a refund. Now, this is no longer needed. You can apply for a refund without following the date-wise order of previous tax periods.
2 Ensure All Returns Are Filed
Before applying for a refund, make sure all your GST returns (like GSTR‑1 and GSTR-3B) are filed up to the date of your refund application. If any return is pending, your application won’t be accepted.
New Table for “Amount Eligible for Refund”
A new and improved table format has been introduced in the refund application form. Here’s what each column in the table means in simple terms:
- Column 1: Balance in ECL
Shows the balance in your Electronic Credit Ledger (ECL) for each tax head (IGST, CGST, SGST/UTGST). It is filled automatically.
- Column 2: Net Input Tax Credit (ITC) of Deemed Exports
Displays the total ITC claimed (Input Tax Credit) from the invoices you upload in Statement 5B. This is also auto-filled.
- Column 3: Refund Amount as per Invoices
Shows the total refund amount based on uploaded invoices. You can edit this amount downward, if needed.
- Column 4: Eligible Refund Amount
This is the maximum refund amount you can claim, based on rules mentioned in GST Circular No. 125/44/2019. This column is auto-calculated.
- Column 5: Refund Not Eligible Due to Insufficient Balance
If your credit ledger doesn’t have enough balance, this column will show the difference between what you claimed and what is actually available.
Improved Refund Functionality
Earlier, if one of your tax heads (like IGST or CGST) didn’t have enough balance, your refund amount would be reduced. Now, the system tries to maximize your refund by comparing total claim vs. total balance across all tax heads — so you may get more refund than before, if possible.
Facing Issues?
If you face any problems while filing your refund, you can raise a grievance on the GST portal here:
GST Self-Service Portal