GST:
In May 2025, a system validation was introduced on the GST portal to enforce compliance with Circular No. 125/44/2019-GST. As per the circular, taxpayers can file a refund application only after submitting all due GSTR-1 and GSTR-3B returns up to the date of filing.
After this update, taxpayers under the QRMP scheme faced issues. The system failed to recognize invoices uploaded via the IFF for the first two months of the quarter (M1 and M2), and wrongly prompted for their returns even when the previous quarter’s GSTR-1 was already filed. This caused errors while filing refund claims between two quarters.
This technical glitch has now been resolved. QRMP taxpayers can file refund applications based on invoices for which GSTR-3B has been filed. However, invoices uploaded via IFF for which GSTR-3B is not yet filed should not be included.
[GSTN Advisory dated 10.06.2025]
