The GSTN has issued important updates dated 08.05.2025, regarding refund filing process for the category: “On account of Refund by Recipient of Deemed Export.
Key changes are as under:
1. Refund applications no longer need to be filed in chronological order. That is, taxpayers do not need to select “From” and “To” periods while filing the refund application.
2. All applicable GST returns (GSTR-1, GSTR-3B, etc.) must be filed up to the date of filing the refund application.
3. The table “Amount Eligible for Refund” has been modified. Revised one explains as under:
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| Column No. | Description |
| 1 | Balance in ECL at time of filing – Auto-populated from the taxpayer’s Electronic Credit Ledger under IGST/CGST/SGST. |
| 2 | Net ITC of Deemed Exports (as per Statement 5B) – Auto-populated based on uploaded invoices |
| 3 | Refund amount as per uploaded invoices – Total of ITC claimed under all heads; editable downwards. |
| 4 | Eligible Refund Amount – Auto-calculated based on Circular No. 125/44/2019-GST, reflecting the maximum refund claim allowed. |
| 5 | Ineligible Refund due to insufficient ECL balance – Shows the difference between the ITC claimed and the ledger balance available. |
