GST Refunds : New Annexure-B Offline JSON Utility for Accumulated ITC Refund Applications
The GST Portal has issued a guidance note regarding filing of Annexure-B for refund applications involving accumulated Input Tax Credit (ITC). Earlier, taxpayers were generally uploading Annexure-B in PDF format while filing specified refund applications. Now, to bring uniformity and to enable system-based verification of invoices and documents, a standardized Annexure-B Offline Utility has been introduced on the portal.
1. Refund Categories Covered by the Offline Utility
Annexure-B is required to be furnished through the offline utility for the following refund categories:
• Exports of goods/services without payment of tax, excluding electricity
• Supplies made to SEZ Unit / SEZ Developer without payment of tax
• ITC accumulated due to Inverted Tax Structure under clause (ii) of first proviso to Section 54(3)
• Export of electricity without payment of tax
2. Annexure-B Offline Utility
The offline utility is an Excel-based utility introduced to enter invoice-wise details of inward supplies for which refund is being claimed. The details are required to be reported HSN/SAC-wise and by segregating the invoices based on the category of input supply, wherever applicable.
|
Particular |
Requirement |
|
HSN/SAC |
Details must be reported HSN/SAC-wise |
|
Category of input supply |
Inputs, Input Services, or Capital Goods |
|
Tax values |
Taxable value and tax amount must be correctly reported |
|
Blocked ITC |
Whether ITC is blocked under Section 17(5) or otherwise must be stated |
All columns in the utility must be filled with reference to the specific HSN/SAC code and the specific category of input supply reported in that line item. One offline utility file can contain a maximum of 10,000 entries. If entries exceed this limit, multiple utility files should be used.
3. Structure of the Offline Utility
The utility contains the following two tables:
|
Table |
Description |
|
Table 1 |
Reversal Details |
|
Table 2 |
HSN/SAC-wise inward invoice details for which ITC has been claimed in GSTR-3B |
Thus, the utility captures both the invoice details and the ITC reversal details so that the net ITC can be calculated properly.
4. Reporting of Invoices Having Multiple Categories or HSN/SAC Codes
Where a single invoice contains multiple categories of supplies such as Inputs, Input Services, or Capital Goods, or contains multiple HSN/SAC codes, the invoice must be split into separate line items in the offline utility.
|
Situation |
Reporting Method |
|
One invoice has Inputs and Input Services |
Report as separate line items |
|
One invoice has Inputs and Capital Goods |
Report as separate line items |
|
One invoice has more than one HSN/SAC code |
Split the invoice HSN/SAC-wise |
|
Invoice is split into multiple line items |
Distribute invoice value and tax amount proportionately |
Each line item must represent only one category of input supply mapped to one HSN/SAC code. This is important because the system will validate the data based on these fields.
5. Duplicate Document Validation
Duplicate validation will be applied separately for each type of inward supply and each document type. The following fields are relevant for duplicate validation:
• Supplier GSTIN
• Invoice Number
• Invoice Date
• Category of Input Supply
• HSN/SAC
For the same invoice, where the category of input supply and HSN/SAC are identical, only one line item should be reported. Multiple entries under identical parameters will not be accepted.
6. Reporting of ITC Reversals
Taxpayers are required to correctly report ITC reversals as applicable. The reversal details must be reported in line with the corresponding GSTR-3B details.
|
Type of Reversal |
Reporting Requirement |
|
Reversals under Rules 38, 42 and 43 of the CGST Rules |
Report as per the corresponding month’s GSTR-3B |
|
Reversal under Section 17(5) of the CGST Act |
Report correctly in the utility |
|
Other ITC reversals reflected in Table 4(B)(2) of GSTR-3B |
Report accordingly |
Where multiple offline utility files are used, reversal amounts should be entered only in the final utility file. All previous utility files should show reversal amounts as zero. The system will recalculate the consolidated Net ITC after upload of all JSON files. Taxpayers should review the consolidated summary carefully before submission.
After the Annexure-B JSON file is generated from the offline utility, it is required to be uploaded on the RFD-01 screen. The taxpayer has to click on the hyperlink “Click to upload the Statement of invoices (Unutilized ITC)” and proceed further for validation.
8. Post-Upload Validation and Reports
After upload, invoices will be validated with GSTR-2B wherever applicable. The result of validation will be shown through different sheets or reports.
|
Report / Result |
Meaning |
|
Valid documents sheet |
Shows whether invoices are present in GSTR-2B or not |
|
Invalid documents report |
Shows mismatches or validation failures |
|
Generic message for older periods |
For invoices up to October 2024 or earlier, GSTR-2B validation is not carried out |
For invoices pertaining to GSTR-2B periods up to October 2024 or earlier, the system will not carry out validation with GSTR-2B data. Such invoices can still be entered and uploaded. The system may show a generic message that such invoices are not validated, but this is expected system behavior and should not be treated as an error.
For invoices pertaining to November 2024 or later, any mismatch or validation failure will be reflected in the Invalid documents Report.
9. Important Precautions While Using the Utility
The guidance note provides certain practical instructions which taxpayers should carefully follow while using the offline utility.
|
Precaution |
Reason / Effect |
|
Copy-paste of dropdown values is enabled |
The pasted value must exactly match the dropdown value |
|
Avoid leading or trailing spaces |
Extra spaces may result in validation errors |
|
Do not paste data into frozen or protected fields |
It may create processing or validation issues |
|
Close older version of the utility before using the new one |
Older version may affect enhanced copy-paste functionality |
|
Do not directly edit the generated JSON file |
Corrections must be made in the utility and a fresh JSON should be generated |
|
Do not rename the JSON file after generation |
Renaming may cause upload issues |
|
Particular |
Limit |
|
Line items in one offline utility file |
10,000 |
|
Maximum number of utility files in one refund application |
25 |
|
Total line items in one refund application |
2,50,000 |
If the total number of line items exceeds 2,50,000, taxpayers should upload up to 2,50,000 line items through the offline utility. The remaining invoices may be submitted as supporting documents after converting them into PDF format. The guidance note also states that approaches for higher-volume data ingestion are being evaluated and may be introduced in future enhancements.
The new Annexure-B offline JSON utility is a procedural but important change in GST refund filing. It is intended to bring uniformity, improve invoice-level reporting, and enable system-based verification of refund claims involving accumulated ITC.
Taxpayers should prepare the utility carefully, especially where invoices contain multiple HSN/SAC codes, different categories of input supplies, or ITC reversals. Correct preparation at this stage can help reduce validation errors and support smoother filing of refund applications in FORM GST RFD-01.
Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.
