QRMP Refund Filing Now Allowed for Filed GSTR-3B Invoices
This comes as a relief for small businesses and quarterly filers who faced difficulties claiming timely GST refunds.
Let’s break down what this means and how you can benefit.
What is the QRMP Scheme?
The Quarterly Return Monthly Payment (QRMP) scheme allows small taxpayers (with turnover up to ₹5 crore) to:
- File GSTR-1 and GSTR-3B quarterly,
- Pay tax monthly using PMT-06, and
- Simplify compliance while avoiding late fees.
Earlier, refund claims for invoices disclosed in a filed GSTR-3B under QRMP were facing system restrictions.
Key Update on Refund Eligibility
CBIC Clarification:
As per the GSTN system advisory and clarifications by CBIC (based on taxpayer feedback and representation):
This move aligns with Section 54 of the CGST Act, 2017, and Rule 89 of the CGST Rules.
Conditions for QRMP Refund Filing
To file a refund under QRMP for invoices already declared:
✅ Refund must fall under eligible categories (e.g., excess payment, export without payment of tax, etc.)
How to File Refund Under QRMP
Here’s a step-by-step guide:
- Login to GST Portal
- Navigate to Services > Refunds > Application for Refund
- Select the refund type (e.g., excess balance in ECL, ITC on export)
- Choose the relevant period (return already filed)
- Upload documents, if required
- Submit application using DSC or EVC
🧾 Ensure invoice details match between GSTR-1 and GSTR-3B for error-free processing.
Legal & System Background
- Rule 89 of CGST Rules allows refunds post return filing.
- Previously, system validations restricted refunds after GSTR-3B filing under QRMP.
- This clarification now removes that bottleneck.
Official Source: CBIC-GST Portal
Expert View: What You Should Watch Out For
💡 “Many small businesses missed claiming refunds due to system error messages. With this fix, QRMP filers must now revisit past periods and file eligible refunds before the two-year deadline under Section 54.”
– Efiletax Advisory Team
FAQs on QRMP Refund for Filed Returns
Q1. Can I claim a refund if GSTR-3B is already filed under QRMP?
Yes. As per the latest CBIC clarification, refund can be claimed even after GSTR-3B is filed.
Q2. What types of refunds can be claimed?
Excess tax payment, export without payment, inverted duty refunds, etc.
Q3. What is the time limit to apply?
Refund must be filed within 2 years from the relevant date as per Section 54.
Summary
QRMP taxpayers can now claim GST refunds for invoices included in filed GSTR-3B returns, as clarified by CBIC. This resolves a long-pending issue faced by small businesses under the quarterly filing scheme.