GSTN Eases Refund Process for Deemed Export Recipients: Chronological Filing Removed, Table Format Revised

GSTN has simplified refund procedures for deemed export recipients by introducing a new automated verification module that reduces manual intervention. The updated system allows direct auto-population of details from supplier invoices and recipient acknowledgment certificates (Form A-1). Deemed exporters can now file refund applications without physical document submission as the portal verifies data against existing GST returns. The reforms specifically benefit capital goods suppliers under the Export Promotion Capital Goods (EPCG) scheme and infrastructure project contractors. Processing time is expected to reduce from 45 days to 10 days for compliant applications. The changes address longstanding industry grievances about delayed refunds blocking working capital. Exporters must ensure accurate reporting of supplies as deemed exports in their monthly returns to avail the streamlined process. GSTN has conducted training sessions for 5,000 businesses to facilitate smooth transition to the new system.