Option in Form RFD-01 to get refund arising out of excess payment in GSTR 4, for Taxpayer under Composition levy

• Earlier the taxpayers who had opted for Composition levy were not able to file for refund in Form GST RFD-01 under refund category 'Excess payment of Tax, if any' but had to choose the refund category 'Any other'.

• While filing annual return (GSTR-4), if the composition taxpayers have deposited excess tax, they will now be able to file for refund under category 'Excess payment of Tax, if any'.