GSTN Advisory, Dated 10-06-2025
The Goods and Services Tax Network (GSTN) has announced a system update impacting refund applications for taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme.
1. Refunds Now Restricted to Filed GSTR-3B Invoices
Under the new update, QRMP taxpayers can now file refund applications only for invoices that are linked to a filed Form GSTR-3B. Specifically:
- Invoices reported via the Invoice Furnishing Facility (IFF) during the first two months of a quarter
- Cannot be included in the refund application unless the quarterly GSTR-3B has been filed
2. Technical Issues Resolved
This update resolves previous system-level technical issues where taxpayers were unable to file refund claims despite submitting invoices on time. The change ensures that:
- Only verified and reconciled invoices, as per filed GSTR-3B, are considered for refunds
- Refund processing is aligned with return compliance, improving system integrity
3. Compliance Advisory for QRMP Taxpayers
To avoid validation errors and delays in refund processing, QRMP taxpayers must ensure:
- All relevant GSTR-1 (including IFF, if used) and
- GSTR-3B returns are filed for the applicable tax period
Incomplete return filings will result in system rejection of refund claims due to lack of invoice validation.
