Refund in Deemed Export in case supplied to EOU

Dear All,

We are filling first time refund application for the deemed export for the quarter Oct 19 to Dec 19 but system showing Error : Kindly file refund application for April,May,June,July,August, September,October, November, December,January,February,March 2018-19 and April,May,June,July,August,September 2019-20 before filing refund for October 2019-20.

Is it message meaning we have to filled nil return of previous year then we can filled Oct 19 to Dec 19 of 2019-20

pls reply.

Replies (4)
Quick Summary
A user is encountering a GST portal error when trying to file a deemed export refund application for October-December 2019. The system requires previous period refund applications to be filed first, even if they are nil returns. This is to prevent the repeated use of accumulated Input Tax Credit (ITC). The advice given is to file nil refund applications for all preceding periods before attempting the current one, although the user is facing issues with specific months not appearing in the dropdown for nil returns.

If previous years r month is not filed we can't file further if u have refund pertaining those years r month if it's not avail refund just file as nil then apply further sor

This concept would be used to ensure that accumulated ITC (which may be of previous months) is not applied for repeatedly as refund. Otherwise, there is no legal requirement in law that refund of previous months must be filed if there is no application required (as there is a 2 year time limit u/s 54)

Praveen Jain you have to file nil refund application for previous periods, otherwise gst portal not allowed to file oct-19 to Dec-19 refund application. for example (jul-17 to mar-18, apr-18 to mar-19, apr-19 to sept-19) 3 nil refund applications to be filed.
I am trying to file nil deemed export refund for the period 2017-18 but for the same period july17 month is not available in drop down and without this portal not allowing me to file nil refund.so is there any other option available pls suggest

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