GST Refund Update: GSTN introduces Auto-Validation auto-validation of invoices with GSTR-2B:

The tax authorities have tightened the GST refund process with the introduction of mandatory JSON-based Annexure B filing and enhanced GSTR-2B auto-validation.

GST Refund Rules Revised

Saloni Kumari

May 8, 2026

Last update on May 8, 2026

GST Refund Update: GSTN introduces Auto-Validation auto-validation of invoices with GSTR-2B The GST department has increased the workload on GST refund filers as changes have been introduced to the refund process, due to which taxpayers will now need to go through additional compliance requirements while making refund claims. One of the major changes is that Annexure B for refunds must now be uploaded in a JSON file format using the official utilities. The action is aimed towards making the system more automated and reducing manual mistakes in refund processing.

The new function of auto-validation of invoices with GSTR-2B has also been introduced in the GST (Goods and Services Tax) system. Meaning, a now detailed, filled-in refund application will now be automatically matched with the taxpayer's GSTR-2B data. This will reduce overall mistakes and ensure accuracy.

Annexure B has to be filled in line with GST Circular No. 135/05/2020.

However, the utility seeks additional fields beyond the Annexure-B format referred in Circular 135. Some of the new mandatory fields include:

Type of inward supply
GSTR-2B period reference
Blocked Input Tax Credit under Section 17(5)
Ineligible Input Tax Credit details

Overall, the update is intended to strengthen transparency and improve system-based verification, but it also means taxpayers must be more careful while preparing refund documentation. This information is based of Twitter post of CA Abhas Halakhandi. Here is the link of the post: https://x.com/AbhasHalakhandi/status/2052305697120063977?s=20

About Author

Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].