GSTN Fixes Refund Filing Issue for QRMP Taxpayers
QRMP refund filing just got easier. The GSTN has resolved the validation glitch that previously blocked refund applications where only GSTR-3B filings were involved. This fix ensures that taxpayers under the QRMP scheme can now successfully claim refunds—as long as all GSTR-3B returns are filed.
Let’s break it down.
What Was the Problem with QRMP Refunds?
Many Quarterly Return Monthly Payment (QRMP) taxpayers faced rejections when filing refunds. The issue? The system was not validating invoices correctly in the absence of IFF (Invoice Furnishing Facility) data.
Here’s what happened:
- The system looked for IFF data even when not mandatory.
- This blocked genuine refund applications.
What Has Changed Now?
The Goods and Services Tax Network (GSTN) has corrected the logic. Here’s the official fix:
- Validation is now based on GSTR-3B filings — not IFF alone.
📌 Expert View:
“QRMP filers must remember that IFF is only for invoice sharing, not tax payment.
Key Tips for QRMP Refund Filing
To avoid rejection:
✅ Avoid IFF-only invoices in refund claims
✅ Check auto-populated data in Form RFD-01 before submitting
✅ Match invoices with GSTR-2B and GSTR-3B to ensure eligibility
Legal & System Reference
- GSTN Official Update on Refund Filing
- CGST Rules, 2017 – Rule 89 on Refund Applications
- Notification No. 82/2020 – Central Tax (regarding QRMP scheme)
When Will This Help?
This update helps QRMP taxpayers in these scenarios:
| Scenario | Refund Eligibility |
|---|---|
| GSTR-3B filed, IFF not used | ✅ Allowed now |
| IFF used, but GSTR-3B not filed | ❌ Still ineligible |
| Both IFF & GSTR-3B filed | ✅ Eligible |
FAQs
Q1. Can I claim refund if I filed GSTR-3B but not IFF?
Yes, you can. GSTR-3B filing is now sufficient.
Q2. Are IFF-only invoices still valid for refund?
No. Refund applications must be backed by GSTR-3B filed data.
Q3. Do I need to amend old refund applications?
If earlier rejected due to this issue, re-file your refund claim post correction.
40-Word Snippet for Google
QRMP taxpayers can now file GST refunds even without IFF data. GSTN fixed the GSTR-3B validation issue.
Conclusion
The QRMP refund glitch is finally resolved. But the golden rule remains: file your GSTR-3B on time. For expert help with GST refunds, notices, and returns, file with Efiletax—India’s trusted tax partner.