The Goods and Services Tax Network (GSTN) on May 18, 2026, issued update on Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal.
The GST system has introduced a standardized Annexure-B Offline Utility (Excel-based) to replace the earlier PDF-based submission for refund applications involving accumulated Input Tax Credit (ITC). This move aims to automate processing, enable system-based invoice verification, and ensure uniformity in refund filings.
The utility is mandatory for specified refund categories such as exports without payment of tax, supplies to SEZ units/developers, inverted tax structure cases, and export of electricity. Taxpayers must provide invoice-wise inward supply details, categorized by HSN/SAC and type of input (inputs, input services, capital goods), with accurate reporting of taxable value, tax amounts, and ITC eligibility.
The system enforces strict validation rules, including duplication checks and matching of uploaded invoices with GSTR-2B data. Taxpayers must also correctly report ITC reversals and follow structured guidelines for splitting invoices with multiple categories or HSN/SAC codes. The utility allows up to 10,000 entries per file and a maximum of 2,50,000 entries per application.
Post-upload, invoices are validated, and discrepancies are flagged through reports. Taxpayers are advised to ensure accurate data entry, avoid errors in formatting or JSON generation, and follow instructions carefully to facilitate smooth and timely processing of refund claims.
