GST Refund after filing GSTR 9

This query is : Resolved

Arun Kumar M (Querist)
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31 May 2024 Dear All

Please note there has been an instance where we raised an invoice with GST for a customer in FY 2022-2023. We filed GSTR1 , and paid the GST while filing GSTR3 B for the said month and also filed GSTR 9 for the financial year. Later in 2023-2024 it was realized that the invoice raised to the party was an overseas customer for whom we need not raise GST bill. Is there anyway we can claim for refund in GST Portal?

RAJA P M

RAJA P M (Expert)
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31 May 2024 No. Bcoz, the liability is booked and paid. So, Better to contact Your GST officer. Ask with details they can be help.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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15 August 2025 a) GSTR-9 is not a pre-condition for refunds. Refund claims are filed through refund forms (e.g., RFD-01A) and require only GSTR-1 and GSTR-3B for the period. GSTR-9 is not mandatory for initiating refund processes. However, discrepancies in GSTR-9 may lead to scrutiny and delays.
b) Refund Applications must be supported by prior returns. You must have filed GSTR-1 and GSTR-3B for the relevant tax period before applying for a refund. This ensures that tax liabilities align with refund claims.
Goods and Services Tax Council
c) Always report filed refunds in GSTR-9.
In your annual return, disclose:
Total Refund Sanctioned
Total Refund Rejected
Total Refund Pending
Refunds Adjusted Against Demand

Key Takeaway: While GSTR-9 is reconciliation in nature and not directly tied to the refund process, accurate and timely reporting in both refund forms and GSTR-9 ensures smooth processing and avoids compliance mismatches.

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