Vanshika verma | May 19, 2026 |
GSTN Adds Mandatory Annexure-B Offline Utility for ITC Refund Applications
On May 18, 2026, the Goods and Services Tax Network (GSTN) shared an update about filing Annexure-B for refund claims of accumulated ITC using the offline tool on the GST portal.
Until now, taxpayers who were filing refund applications under certain categories involving accumulated Input Tax Credit (ITC) were required to upload Annexure-B in PDF format, as per the existing guidelines.
To make the refund process more automated and to allow system-based verification of invoices and other documents, a standardised Annexure-B Offline Utility has now been introduced on the portal.
From now onwards, to ensure uniformity and smooth processing, taxpayers must submit Annexure-B only through this prescribed offline utility.
GSTN further advised taxpayers to carefully follow the new instructions while filing refund applications under the specified categories where the refund is claimed due to accumulated input tax credit (ITC).
Annexure-B must now be submitted using an offline utility for certain types of refund claims. This requirement applies to refunds for exports of goods or services made without payment of tax, supplies made to SEZ units or SEZ developers without payment of tax, refunds due to an inverted tax structure under Section 54(3), and the export of electricity without payment of tax.
To make this process easier, an Excel-based offline utility has been introduced. Taxpayers must enter invoice-wise details of inward supplies for which they are claiming a refund. The details must be reported HSN/SAC-wise.
For every line item, all required details must be filled in based on the HSN/SAC code and category mentioned. This includes taxable value, tax amount, and whether the ITC is blocked under Section 17(5) of the CGST Act or not. A maximum of 10,000 entries can be entered in one offline utility file. If the number of entries exceeds 10,000, multiple offline utility files should be used.
The Annexure-B offline utility has two main tables.
If one invoice contains different types of supplies, such as Inputs, Input Services, or Capital Goods or different HSN/SAC codes:
The system looks for duplicate entries using details such as Supplier GSTIN, Invoice Number, Invoice Date, Type of Supply, and HSN/SAC code.
ITC reversals must be reported correctly. Reversals under Rules 38, 42, 43, and Section 17(5) should match the figures reported in that month’s GSTR-3B. Other reversals shown in Table 4(B)(2) of GSTR-3B must also be reported. If using multiple utility files, enter reversal amounts only in the final file. The system will calculate the total Net ITC after all files are uploaded, so make sure to always review the final summary before submitting.
After generating the Annexure-B JSON file, upload it to the RFD-01 page by clicking on “Upload the Statement of invoices (Unutilised ITC)”.
Uploaded invoices are compared with GSTR-2B to check if they are available there or not.
Copy-paste is allowed for dropdown values, but the pasted value must exactly match the dropdown. Do not paste into protected fields. Make sure any older version of the utility is closed before using the new one. Avoid extra spaces while entering data. Do not edit the JSON file after it is generated. If changes are needed, edit in the utility and create a new JSON file. Also, do not rename the JSON file.
You can enter up to 10,000 line items in one file and upload up to 25 files (maximum 2,50,000 line items per refund application). If you have more than 2,50,000 line items, upload up to the limit through the utility and submit the remaining invoices as PDF documents. Improvements for handling larger data are being planned.
Taxpayers should carefully enter correct details in the offline utility to avoid delays and ensure smooth refund processing.
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