GSTN Advisory, Dated 19-05-2026
The Goods and Services Tax Network (GSTN) has issued an advisory notifying the availability of an Excel-based Annexure-B Offline Utility for filing refund applications relating to accumulated Input Tax Credit (ITC).
The utility is intended to simplify and standardise refund filing by enabling structured reporting, automated validations and easier upload of refund-related invoice data.
1. Applicability of the Offline Utility
The Annexure-B Offline Utility is applicable for refund claims relating to accumulated ITC under the following categories:
- Exports without payment of tax
- Supplies made to Special Economic Zone (SEZ) units or developers without payment of tax
- Refund claims arising due to inverted duty structure
The utility is designed to support taxpayers filing refund applications under these specified scenarios.
2. HSN/SAC-Wise Reporting of Invoices
The offline utility enables taxpayers to furnish invoice details in an HSN/SAC-wise reporting format.
This structured reporting mechanism is intended to improve consistency, reduce reporting errors and facilitate better reconciliation of refund-related data.
3. JSON File Generation for Upload
Taxpayers can use the utility to prepare refund-related data and generate JSON files for upload on the GST portal.
The JSON-based upload mechanism is expected to reduce manual entry requirements and improve efficiency in submission of refund applications.
4. System-Based Validation Against GSTR-2B
A key feature of the utility is system-driven validation of invoice details against GSTR-2B.
The validation process aims to:
- Verify accuracy of invoice reporting
- Minimise mismatches and filing errors
- Improve correctness of ITC refund claims
- Facilitate smoother processing of refund applications
The reconciliation-based approach is intended to strengthen data integrity during refund processing.
5. Objective of the Utility
The GSTN has introduced the Annexure-B Offline Utility with the objective of standardising, automating and streamlining the processing of ITC refund applications.
The initiative is expected to improve ease of compliance, reduce errors in refund filings and facilitate faster and more accurate processing of eligible refund claims under GST.
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