If your business claims GST refunds on accumulated Input Tax Credit (ITC), there's an important change to how you file.
GSTN has moved Annexure-B from the old PDF format to a standardized offline Excel utility — and using this utility is now mandatory. The aim is to automate refund filing and let the system verify invoices and documents automatically against GSTR-2B.
Who does this affect?
The new Annexure-B utility applies to refund claims based on accumulated ITC in these categories:
- Export of goods/services without payment of tax (excluding electricity)
- Supplies to SEZ units/developers without payment of tax
- ITC accumulated due to Inverted Duty Structure [Section 54(3)]
- Export of electricity without payment of tax
What's new in the utility?
- Invoice details must be entered HSN/SAC-wise, split by category — Inputs, Input Services, Capital Goods.
- Each line item = one HSN/SAC code + one input category; if a single invoice covers multiple, split it and distribute the value/tax proportionately.
- Each file allows up to 10,000 line items, and you can upload up to 25 files — i.e. 2,50,000 line items per refund application. Anything beyond that goes as PDF supporting documents.
- Uploaded invoices are auto-validated against GSTR-2B; mismatches (for Nov 2024 onwards) show up in an "Invalid documents" report.
A few things to avoid validation errors
- When copy-pasting dropdown values, match them exactly — even a trailing space causes errors.
- Don't edit or rename the JSON file after it's generated. Any change must be made in the utility, then re-validate and regenerate.
- Close any older version of the utility before opening the new one.
- Report ITC reversals (Rules 38, 42, 43 & Section 17(5)) only in the final file when using multiple utility files.
Bottom line
If you file ITC refunds, switch to the new Excel utility now and review the consolidated summary carefully before submission. GSTN has said a detailed user manual with screenshots is on the way.
Source: GSTN Advisory dated 18 May 2026.