GST Portal Validates Refunds for QRMP Only After GSTR-3B Filing

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  • Last Updated on 13 June, 2025

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QRMP refund eligibility

GSTN Advisory, Dated 10-06-2025

The Goods and Services Tax Network (GSTN) has implemented a system update impacting refund applications filed by taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme. This change enhances the validation process to ensure refund eligibility is linked to return compliance.

1. Refunds Restricted to Filed GSTR-3B Invoices

Under the revised system, QRMP taxpayers can now file refund applications only for invoices where the corresponding Form GSTR-3B has been filed. Specifically:

  • Invoices uploaded through the Invoice Furnishing Facility (IFF) for the first two months of a quarter
  • Will not be considered for refund claims unless the quarterly GSTR-3B return is submitted

2. Resolution of Previous Technical Glitches

The update addresses previous system-level issues that caused refund claim rejections despite timely filing of invoices via IFF. The new validation logic ensures that:

  • Only invoices linked to filed GSTR-3B returns are eligible
  • System errors due to unmatched filings are eliminated

3. Compliance Advisory for QRMP Taxpayers

To avoid system rejections or validation failures, taxpayers must ensure:

  • All relevant Form GSTR-1 (including IFF, if applicable) and
  • Form GSTR-3B returns are filed for the relevant period before applying for a refund

Refund applications will be blocked at the system level if any returns for the relevant tax period are pending.

Click Here To Read The Full Updates

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied