GSTN Update: New Functionality to File Refund Application for Multiple Tax Period in Four Types of Cases

The Goods and Services Tax Network ( GSTN ) has updated a new functionality allowing the taxpayers to file Refund Application for multiple tax period in four types of cases and upload of prescribed statements.

Taxpayers filing following refund applications, has now been provided with facility to apply for refund for multiple tax period and upload statements, as mentioned below:

• ITC accumulated due to Inverted duty structure with Statement 2
• On account of supplies made to SE2 iUnit and Developer] with payment of IGST with Statement 4
• Recipient/Supplier of deemed export with Statement 5B.