Important Update: New Annexure-B Offline Utility for GST Refund Applications\n\nThe GST portal has introduced a new, standardized Annexure-B Offline Utility to streamline the process of filing refund applications involving accumulated Input Tax Credit (ITC). This utility aims to automate the refund process and facilitate system-based verification of invoices and documents. Taxpayers are now required to use this prescribed utility for furnishing Annexure-B.\n\n## Applicability of the Offline Utility\n\nThis offline utility is mandatory for filing Annexure-B under the following refund categories, where refunds are claimed due to accumulated ITC:\n\n* Exports of Goods/Services without payment of tax (excluding electricity).\n* Supplies made to Special Economic Zone (SEZ) Units/Developers without payment of tax.\n* ITC accumulated due to Inverted Tax Structure, as per Clause (ii) of the first proviso to section 54(3) of the CGST Act.\n* Export of Electricity without payment of tax.\n\n## Understanding the Annexure-B Offline Utility\n\nThe utility, provided in an Excel format, allows taxpayers to enter invoice-wise details of inward supplies for which an ITC refund is claimed. Key instructions for using it include:\n\n* HSN/SAC-wise Reporting: Details must be reported based on HSN/SAC codes.\n* Segregation by Category: Invoices should be broken down into separate line items for distinct HSN/SAC codes and categories of input supplies (Inputs, Input Services, Capital Goods).\n* Comprehensive Details: All columns must be filled for each line item, including taxable value, tax amount, and whether the ITC is blocked under section 17(5) of the CGST Act.\n* Entry Limit: A single utility file can accommodate up to 10,000 entries. For more entries, multiple utility files should be used.\n\n## Structure of the Utility\n\nThe Annexure-B Offline Utility comprises two main tables:\n\n* Table 1: Reversal Details.\n* Table 2: HSN/SAC-wise Inward Invoice Details for which ITC has been claimed in GSTR-3B.\n\n## Reporting Invoices with Multiple Categories or HSN-SAC Codes\n\nIf a single invoice contains multiple categories of supplies (e.g., Inputs, Input Services, Capital Goods) or various HSN/SAC codes:\n\n* Taxpayers must split the invoice into distinct line items within the offline utility.\n* Each line item should represent only one category of input supply mapped to a single HSN/SAC code.\n* The invoice value and tax amounts must be proportionally distributed across these split line items.\n* Users are strongly advised to refer to Point 6 in the utility's "Read Me" section for detailed guidance to prevent validation errors.\n\n## Duplicate Document Validation\n\nThe system implements validation checks for duplicate entries based on the following parameters (applied separately for each type of inward supply and document type):\n\n* Supplier GSTIN\n* Invoice Number\n* Invoice Date\n* Category of Input Supply\n* HSN/SAC\n\nIf the category of input supply and HSN/SAC are identical for the same invoice, only one line item should be reported. Multiple entries under identical parameters will not be accepted.\n\n## Reporting of ITC Reversals\n\nTaxpayers must accurately report ITC reversals:\n\n* Reversals under Rules 38, 42, 43 of the CGST Rules, and Section 17(5) should align with the corresponding month's GSTR-3B.\n* Other ITC reversals shown in Table 4(B)(2) of GSTR-3B must also be reported.\n* If multiple utility files are used, reversal amounts should only be entered in the final file, with all preceding files showing zero. The system will recalculate the consolidated Net ITC. Taxpayers should review the consolidated summary before submission.\n\n## Uploading the Annexure-B JSON File\n\nAfter generating the Annexure-B JSON file from the utility, taxpayers need to upload it on the RFD-01 screen by clicking the "Click to upload the Statement of invoices (Unutilized ITC)" hyperlink.\n\n## Post-Upload Validation and Reports\n\n* Uploaded invoices will be validated against GSTR-2B data.\n* Validation results will be displayed in a "Valid documents sheet," indicating if invoices are present in GSTR-2B.\n* For invoices related to GSTR-2B periods up to October 2024 or earlier, the system will not perform GSTR-2B validation. However, these invoices can still be entered and uploaded, and they will be part of the validated documents despite a generic message indicating no validation. This is expected behavior.\n* Any discrepancies or validation failures for invoices from November 2024 onwards will be listed in an "Invalid documents Report."\n\n## Important Notes for Users\n\n* Copy-Paste Functionality: This feature is enabled for dropdown values. Ensure exact matches (no leading/trailing spaces) and avoid pasting into frozen/protected fields.\n* Previous Utility Versions: Always ensure any older versions of the Annexure-B Offline Utility are closed before using a newly downloaded one to prevent functionality issues.\n* Avoid Unnecessary Spaces: Do not use extra spaces when entering or copy-pasting data (e.g., after supplier name) to avoid JSON generation or upload errors.\n* JSON File Modifications: Do not directly modify the JSON file after creation. Any changes should be made in the offline utility, followed by revalidation and regeneration of a new JSON file for upload. Also, do not alter the JSON file's name.\n\n## Line-Item Upload Limit\n\nCurrently, taxpayers can enter up to 10,000 line items per offline utility file and upload a maximum of 25 such files, allowing for a total of 250,000 line items per refund application. If the number of line items exceeds this limit, taxpayers should upload up to 250,000 items via the utility and submit the remaining invoices as supporting documents in PDF format. Future enhancements are being evaluated for higher-volume data ingestion.\n\nAccurate reporting is crucial for the efficient and timely processing of refund applications. A detailed user manual with screenshots will be released soon.\n\nOriginal Link: https://services.gst.gov.in/services/advisoryandreleases/read/660