GST Portal Introduces Offline Annexure-B Utility for Refund Claims

GST Portal Introduces Offline Annexure-B Utility for Refund Claims Involving Accumulated ITC

Taxpayers filing refund applications under categories involving accumulated Input Tax Credit (ITC) are now required to submit Annexure-B through a newly introduced offline utility available on the GST portal. Earlier, Annexure-B was being uploaded in PDF format as per existing procedures.

The new system has been introduced to automate refund processing and enable system-driven verification of invoices and related documents. Going forward, submission of Annexure-B through the prescribed offline utility will be mandatory for the applicable refund categories.

Refund Categories Covered

The offline Annexure-B utility will apply to the following refund claims:

• Export of goods or services without payment of tax (accumulated ITC), excluding electricity exports
• Supplies made to SEZ units or SEZ developers without payment of tax
• Refund arising due to inverted tax structure under Section 54(3)
• Export of electricity without payment of tax (accumulated ITC)

Key Features of the Offline Utility

The utility is provided in Excel format and requires taxpayers to furnish invoice-wise inward supply details for which refund is claimed.

Important Reporting Requirements

• Data must be reported HSN/SAC-wise.
• Separate entries are required for:
  • Inputs
  • Input Services
  • Capital Goods
• Each line item should correspond to:
  • One HSN/SAC code
  • One category of input supply
• Taxable value and tax amounts must be reported accordingly.
• Taxpayers must specify whether ITC is blocked under Section 17(5) of the CGST Act.

A single utility file can contain up to 10,000 line items. Where entries exceed this limit, multiple utility files may be used.

Structure of the Utility

The Annexure-B utility contains two sections:

1. Table 1 – Reversal Details
2. Table 2 – HSN/SAC-wise Inward Invoice Details claimed in GSTR-3B

Reporting Invoices with Multiple HSN/SAC Codes or Categories

If a single invoice contains:

• Multiple HSN/SAC codes, or
• Different categories such as inputs, input services, and capital goods,

then taxpayers must split the invoice into separate line items.

Each line item should represent:

• One category of supply, and
• One HSN/SAC code only.

Invoice values and taxes should be distributed proportionately across the respective entries.

The utility’s “Read Me” section includes detailed instructions to help avoid validation issues.

Duplicate Invoice Validation Rules

The system validates invoices separately based on:

• Supplier GSTIN
• Invoice Number
• Invoice Date
• Category of Input Supply
• HSN/SAC

Only one line item is permitted where all the above parameters are identical. Duplicate entries under the same combination will not be accepted.

ITC Reversal Reporting

Taxpayers must correctly disclose ITC reversals in the utility, including:

• Reversals under Rules 38, 42, and 43
• Blocked credit under Section 17(5)
• Other reversals reflected in Table 4(B)(2) of GSTR-3B

Where multiple utility files are uploaded:

• Reversal figures should be entered only in the final file.
• Previous files should reflect reversal values as zero.

The GST system will automatically calculate consolidated Net ITC after all JSON files are uploaded.

Upload Process

After generating the JSON file from the utility:

• Upload it on the RFD-01 refund application page
• Use the link titled:
  “Click to upload the Statement of invoices (Unutilized ITC)”

The portal will then validate the uploaded data.

Invoice Validation with GSTR-2B

The uploaded invoices will be verified against GSTR-2B data.

Validation Outcomes

• Matching invoices will appear in the Valid Documents Sheet
• Invoices relating to periods up to October 2024 will not undergo GSTR-2B validation. However, such invoices can still be uploaded and processed.
• Any mismatch for invoices pertaining to November 2024 onwards will appear in the Invalid Documents Report

The absence of validation for older invoices is considered normal system behavior and should not be treated as an error.

Additional Instructions for Taxpayers

Taxpayers should note the following while using the utility:

• Copy-paste is allowed for dropdown fields, but values must exactly match the available dropdown options.
• Avoid extra spaces while entering data, as they may trigger validation errors.
• Older versions of the utility should be closed before opening the latest version.
• No modifications should be made directly in the generated JSON file.
• If corrections are required:
  • Make changes in the Excel utility,
  • Revalidate the data, and
  • Generate a fresh JSON file.
• The generated JSON filename should not be renamed.

Upload Limits: Currently, the system permits:

• Up to 10,000 line items per utility file
• Up to 25 utility files per refund application

This means a maximum of 2,50,000 line items can be uploaded in one refund application.

If the number of entries exceeds this limit:

• Remaining invoices may be submitted separately as PDF supporting documents.

The GST system is expected to introduce further enhancements for handling larger data volumes in future updates.

Source

Also Read: GST ITC Set-Off Rules Changed from January 2026 — A Practical Guide for Taxpayers

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