Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal
GST
Dated:- 19-5-2026
Until now, while filing refund applications under specific categories involving accumulated Input Tax Credit (ITC), taxpayers were uploading Annexure-B in a PDF format, in terms of extant guidelines. In order to further automate the refund filing process and enable system-based verification of invoices and documents, a standardized Annexure-B Offline Utility has now been deployed on the portal. In order to bring uniformity, taxpayers are required to furnish Annexure-B through this prescribed utility going forward.<\/p>\n
Taxpayers are advised to carefully note the following instructions while filing refund applications under the below mentioned refund categories where refund is claimed on account of accumulated Input Tax Credit (ITC).<\/p>\n
1. Introduction of Annexure-B in Offline Utility for following categories<\/p>\n
Annexure-B is required to be fur<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h respect to the HSN\/SAC code and category of input supply reported in that line item, including the corresponding taxable value, tax amount, and whether such ITC is blocked under section 17(5) of the CGST Act or otherwise. A maximum of 10,000 entries can be made in one offline utility file. If there are more than 10,000 entries, the user should use multiple offline utility files to enter the data.<\/p>\n 3. Structure of Annexure-B Offline Utility<\/p>\n The utility contains the following two tables:<\/p>\n \u2022 Table 1 – Reversal Details<\/p>\n \u2022 Table 2 – HSN\/SAC-wise Inward Invoice Details for which ITC has been claimed in GSTR-3B<\/p>\n 4. Reporting of Invoices with Multiple Categories \/ HSN-SAC Codes<\/p>\n In cases where a single invoice includes: Multiple categories of supplies such as Inputs, Input Services, and Capital Goods, and\/or Multiple HSN\/SAC codes<\/p>\n \u2022 Taxpayers are required to split the invoice into separate line items in the offline utility.<\/p>\n \u2022 Ea<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n able:<\/p>\n \u2022 Reversals made under Rules 38, 42, 43 of the CGST Rules and section 17(5) shall be reported as per the corresponding month's GSTR-3B.<\/p>\n \u2022 Other ITC reversals reflected in Table 4(B)(2) of GSTR-3B shall also be reported accordingly.<\/p>\n \u2022 In cases where multiple offline utility files are used, reversal amounts shall be entered only in the final utility file, with all previous utility files reflecting reversal amounts as zero. The system recalculates the consolidated Net ITC after upload of all JSON files. Taxpayers are advised to review the consolidated summary carefully prior to submission.<\/p>\n 7. Uploading Annexure-B JSON File<\/p>\n Upon generation of the Annexure-B JSON file, the taxpayer shall upload the same on the RFD-01 screen by clicking on the hyperlink “Click to upload the Statement of invoices (Unutilized ITC)” and proceed further for validation.<\/p>\n 8. Post-Upload Validation and Reports<\/p>\n \u2022 Uploaded invoices shall be valida<\/p>\n = = = = = = = =<\/p>\n
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