GST Advisory on Refund Application Filing for QRMP Taxpayers
The GST Advisory has been issued on refund application filing for QRMP taxpayers by fixing the issues raised about filing returns. To ensure compliance, the GST portal was updated in May 2025 with system validation that checks whether taxpayers have filed all required returns before they can submit a refund application, as per para 6 of circular No. 125/44/2019-GST.
As per the rules, the refund can be filed only after filing the due returns.
- Normal taxpayers must file GSTR-1 & GSTR-3B for all periods up to the refund application date.
- Composition Dealers. ISDs and NRTPs: Must file GSTR-4 + CMP-08, GSTR-5, and GSTR-6 as applicable.
Taxpayers under the QRMP scheme faced technical issues:
- Even after furnishing invoices via IFF for the first two months (M1 and M2) of a quarter, the system did not recognize them for refund filing.
- if GSTR-1 for the previous quarter was already filed, the portal wrongly prompted taxpayers to file M1 and M2 of the current quarter, which was not legally required at that time.
- This issue typically occurred between two quarters.
The GST system issue has been fixed:
- QRMP taxpayers can now file refund applications for invoices already declared in GSTR-1/GSTR-3B. Invoices shown via IFF, but not yet covered in GSTR-3B should not be included in the refund claim.
- Invoices shown via IFF but not yet covered in GSTR-3B should not be included in the refund claim.
Refund application for QRMP Scheme
