Under the Quarterly Return Monthly Payment (QRMP) scheme, the registered taxpayers can now file refund applications for the invoices for which GSTR 3B has been filed earlier on the GST portal without encountering earlier technical problems, the Goods and Services Tax Network (GSTN) declared.
On the GST Portal, a system-level validation was introduced in May 2025 to legislate the compliance with the pre-requisites specified in Para 6 of Circular No. 125/44/2019-GST, dated November 18, 2019, as per advisory.
This circular mentioned 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.”
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As per that, the GST system was updated to allow the refund applications only when all the due returns have been furnished by the applicant up to the date of the refund request.
Under the QRMP scheme the registered taxpayers after the execution encountered the technical issues. Particularly when the system is unable to identify the invoices uploaded via the Invoice Furnishing Facility (IFF) for the first 2 months of the quarter (M1 and M2), thereby blocking refund applications.
If for the earlier quarter, GSTR-1 has been furnished, then the system incorrectly pushes taxpayers to submit the returns for M1 and M2 of the present quarter, specifically when the refund applications were being filed in the transition period between the two quarters. From this, practical issues emerge for QRMP taxpayers in accessing the refunds in time.
As per the authorities, these technical problems were solved. It is to notify the taxpayers that the above-mentioned technical problem has been solved. Therefore, under the QRMP scheme, the taxpayers can now submit the refund applications for the invoices for which GSTR-3B has been furnished earlier.
The GST Network has advised that any invoices provided through the Invoice Furnishing Facility (IFF) that have not yet been included in the GSTR-3B return should not be part of your refund request.
All taxpayers must ensure to file the returns accurately before claiming the refund, as cited under the system validations and laws, and norms.
Taxpayers who encounter any inconsistencies or technological difficulties can approach the GST helpdesk through (https://selfservice.gstsystem.in).
