GSTN Issues New Procedure for Filing Annexure-B in Refund Claims Involving Accumulated GST ITC
GSTN introduces new Annexure-B offline utility and invoice-wise reporting procedure for refund claims involving accumulated ITC.
The Goods and Services Tax Network (GSTN) has introduced a new procedure for filing Annexure-B in GST refund applications involving accumulated Input Tax Credit (ITC). The new system is to automate refund processing and improve invoice verification through system-based checks. As per the latest advisory issued on May 18, 2026, taxpayers will now have to upload Annexure-B using a...
The Goods and Services Tax Network (GSTN) has introduced a new procedure for filing Annexure-B in GST refund applications involving accumulated Input Tax Credit (ITC). The new system is to automate refund processing and improve invoice verification through system-based checks.
As per the latest advisory issued on May 18, 2026, taxpayers will now have to upload Annexure-B using a newly introduced offline utility instead of uploading the document in PDF format. The new utility has been introduced for refund claims relating to exports without payment of tax, supplies to SEZ units or developers without payment of tax, inverted duty structure refunds and export of electricity without payment of tax.
GSTNstated that the Annexure-B offline utility will be available in Excel format. Taxpayers will have to enter invoice-wise inward supply details and later generate a JSON file for uploading on the GST portal while filing refund application in Form GST RFD-01.
The advisory also makes HSN/SAC-wise reporting mandatory. In cases where a single invoice contains multiple HSN or SAC codes or includes inputs, input services and capital goods together, taxpayers will have to split the invoice into separate line items. GSTN clarified that invoice value and tax amount should be proportionately distributed across such line items.
Further, the system will validate uploaded invoices with GSTR-2B data. However, GSTN clarified that invoices relating to periods up to October 2024 may show as “not validated” but taxpayers can still proceed with refund filing. For invoices from November 2024 onwards, mismatches will appear in an Invalid Documents Report.
The advisory also requires taxpayers to properly report ITC reversals made under Rules 38, 42 and 43 of the CGST Rules and blocked credits under Section 17(5) of the CGST Act.
GSTN has fixed a limit of 10,000 line items per offline utility file and allowed upload of maximum 25 files in one refund application, allowing up to 2.5 lakh line items in total. If invoices exceed this limit, remaining invoices can be submitted separately as PDF supporting documents.
GSTN said the new process is expected to bring uniformity in refund applications and help faster verification and processing of accumulated ITC refund claims.
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