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.

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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.

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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.

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 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