GSTN Resolves Technical Issue, QRMP Taxpayers can now file Refund Application in GST Portal

According to the advisory, In May 2025, a system-level validation was introduced on the GST Portal to enforce compliance with the requirements set out in Para 6 of Circular No. 125/44/2019-GST, dated November 18, 2019.

This circular stated that “Any refund claim for a tax period may be filed only after furnishing all the returns in FORM GSTR-1 and FORM GSTR-3B which were due to be furnished on or before the date on which the refund application is being filed. However, in case of a claim for refund filed by a composition taxpayer, a non-resident taxable person, or an Input Service Distributor (ISD), furnishing of returns in FORM GSTR-1 and FORM GSTR-3B is not required. Instead, the applicant should have furnished returns in FORM GSTR-4 (along with FORM GST CMP-08), FORM GSTR-5 or FORM GSTR-6, as the case may be, which were due to be furnished on or before the date on which the refund application is being filed.”

Accordingly, the GST system was updated to permit refund applications exclusively when all due returns had been filed by the applicant up to the date of the refund request.

Following the implementation, taxpayers registered under the QRMP scheme faced technical issues. Specifically, the system failed to recognize invoices uploaded through the Invoice Furnishing Facility (IFF) for the first two months of the quarter (M1 and M2), thereby blocking refund applications.

Additionally, when GSTR-1 for the previous quarter had already been filed, the system erroneously prompted taxpayers to file returns for M1 and M2 of the current quarter as well, particularly when refund applications were being submitted in the transition period between two quarters. This created practical difficulties for QRMP taxpayers in accessing timely refunds.

The authorities said that these technical issues were resolved. “This is to inform the taxpayers that the aforementioned technical issue has now been resolved. Taxpayers under the QRMP scheme can now file refund applications for the invoices for which GSTR-3B has been already filed. Please note invoices furnished through IFF for which GSTR-3B is yet to be filed in coming return period should not be included in the refund application” informed the GSTN.

Additionally, in accordance with system validations and laws and regulations, all taxpayers were urged to make sure that all pertinent returns were properly submitted prior to filing a refund claim.

Taxpayers are directed to seek help from the GST Helpdesk via (https://selfservice.gstsystem.in) if there are any inconsistencies or technological difficulties found.