GSTN requires offline utility for Annexure-B in refund claims of accumulated ITC
Key points
- Annexure-B for refunds of accumulated ITC must now be furnished through GSTN's Excel offline utility instead of a PDF upload.
- It applies to refunds for exports and SEZ supplies without payment of tax, inverted tax structure and export of electricity.
- Invoices are entered HSN/SAC-wise, uploaded as JSON on the RFD-01 screen and validated against GSTR-2B from November 2024 onwards.
The Goods and Services Tax Network (GSTN) has replaced the PDF upload of Annexure-B in refund applications involving accumulated input tax credit (ITC) with a standardised offline utility. In an advisory dated 18 May 2026, GSTN said taxpayers are required to furnish Annexure-B through this utility going forward, so that invoices and documents can be verified by the system.
What has changed
Annexure-B must be furnished through the offline utility for these refund categories:
- Exports of goods or services without payment of tax (accumulated ITC), excluding electricity
- Supplies made to an SEZ unit or SEZ developer without payment of tax
- ITC accumulated due to inverted tax structure
- Export of electricity without payment of tax (accumulated ITC)
The utility is an Excel file with two tables: Table 1 for reversal details, and Table 2 for HSN/SAC-wise details of inward invoices on which ITC has been claimed in GSTR-3B. Key rules from the advisory:
| Item | Requirement |
|---|---|
| Level of detail | Invoice-wise, HSN/SAC-wise, split by category (inputs, input services, capital goods), with taxable value, tax and whether ITC is blocked under section 17(5) |
| Mixed invoices | Split into separate line items, each with one category and one HSN/SAC code, with values apportioned |
| File limit | 10,000 entries per utility file, up to 25 files: 2,50,000 line items per refund application |
| Above the limit | Remaining invoices may be submitted as supporting documents in PDF |
| Duplicate check | Supplier GSTIN, invoice number, invoice date, category of input supply and HSN/SAC |
| Upload | JSON file uploaded on the RFD-01 screen through the link “Click to upload the Statement of invoices (Unutilized ITC)” |
ITC reversals under rules 38, 42 and 43 of the CGST Rules and section 17(5) are to be reported as per the corresponding month’s GSTR-3B, and other reversals in Table 4(B)(2) of GSTR-3B are also to be reported. Where several utility files are used, reversal amounts go only in the final file, with zero in the earlier ones.
Uploaded invoices are validated against GSTR-2B. Invoices for GSTR-2B periods up to October 2024 are not validated; the system shows a generic message but treats them as validated documents, and GSTN says this is not an error. Mismatches for November 2024 or later periods appear in an Invalid documents report.
Who is affected
The change affects any registered person claiming a refund of accumulated ITC in the four categories above, including exporters of goods and services under the without-payment-of-tax route and businesses with an inverted tax structure.
What this means for businesses
In practice, refund claims now need clean, invoice-level purchase data tagged by HSN/SAC code and input category, which may take extra work if purchase records are not kept in that form. Startups exporting services and claiming refunds of unused ITC should allow more preparation time for each claim. The advisory does not say how invoices in the Invalid documents report will affect the refund sanctioned, so reconciling purchases with GSTR-2B before filing is sensible. GSTN said a detailed user manual with screenshots would be shared.
What to do now
- Download the current version of the utility and close any older version before using it.
- Map purchase invoices to HSN/SAC codes and input categories, and flag ITC blocked under section 17(5).
- Reconcile invoices from November 2024 onwards with GSTR-2B.
- Do not edit or rename the JSON file after it is generated; make changes in the utility and generate a fresh file.
- Avoid extra spaces and make sure pasted dropdown values match exactly, to prevent validation errors.
This update was written with AI from the official source above and automatically fact-checked against it before publishing. It is general information, not professional advice. Check the source, or talk to a Chartered Accountant, before acting on it.