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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

CBIC (GST) issues an advisory regarding the filing of refund applications on the GST portal by QRMP taxpayers

10-Jun-2025 | NA

CBIC (GST) has issued an advisory regarding the filing of refund applications on the GST portal by QRMP taxpayers.

By virtue of Advisory:

-To file a refund application on the GST portal, it is mandatory for taxpayers to file returns in Form GSTR-1 and GSTR-3B. However, taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme encountered difficulties, as the system did not recognize invoices furnished through the Invoice Furnishing Facility (IFF) for the first two months of the quarter (M1 and M2).

As a result, these taxpayers were unable to proceed with their refund applications, despite having filed their GSTR-3B returns. This issue has now been resolved. The system has been updated to recognize IFF-furnished invoices, and taxpayers under the QRMP scheme can now file refund applications for invoices covered under periods for which GSTR-3B has already been submitted.

For more information, please refer to the specified document.

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