GSTN Advisory, Dated 18-05-2026
The Goods and Services Tax Network (GSTN) has issued an advisory notifying deployment of an Excel-based Annexure-B Offline Utility for filing refund applications relating to accumulated Input Tax Credit (ITC) under specified refund categories.
The utility replaces PDF-based reporting and aims to standardise, automate and streamline refund filing and validation processes under GST.
1. Applicability of the Annexure-B Offline Utility
The utility shall be used for refund applications relating to accumulated ITC under the following categories:
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- Exports without payment of tax
- Supplies made to SEZ Unit or SEZ Developer without payment of tax
- Refund on account of inverted duty structure
- Export of electricity without payment of tax
For these refund categories, taxpayers are required to furnish Annexure-B through the prescribed offline utility instead of uploading invoices in PDF format.
2. Mandatory Filing Through Offline Utility Instead of PDF Upload
GSTN has clarified that taxpayers shall submit Annexure-B using the prescribed Excel-based offline utility for the above refund categories.
Accordingly, PDF upload of invoice details will no longer be the prescribed method for furnishing Annexure-B data for such refund claims.
3. Invoice-Wise HSN/SAC-Based Reporting
The utility enables invoice-wise reporting of inward supplies on an HSN/SAC basis.
Taxpayers are required to separately report:
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- Inputs
- Input Services
- Capital Goods
This structured reporting mechanism seeks to improve consistency and facilitate more accurate refund verification.
4. JSON File Generation and Upload Through GST Portal
The utility facilitates generation of JSON files after data entry and validation.
Taxpayers must upload the generated JSON file through the RFD-01 screen on the GST portal for submission of refund applications.
The JSON-based process is intended to improve efficiency and reduce manual errors in refund filing.
5. Validation With GSTR-2B
The uploaded invoices shall be validated with GSTR-2B through system-based verification.
GSTN has clarified that mismatches in invoices pertaining to November 2024 onwards shall be reflected in an Invalid Documents Report, enabling taxpayers to identify discrepancies and take corrective action.
6. Reporting of ITC Reversals
Taxpayers are required to report Input Tax Credit reversals in the offline utility in accordance with details furnished in GSTR-3B.
This requirement seeks to ensure consistency between refund claims and statutory GST return disclosures.
7. Limits on Invoice Reporting
The utility permits:
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- Up to 10,000 line items in one file; and
- Upload of up to 25 files in a single refund application
Accordingly, a refund application can include substantial invoice-level reporting through the utility.
8. Submission of Remaining Invoices in PDF Format
Where invoice volume exceeds the prescribed limits, remaining invoices may be submitted as supporting documents in PDF format.
This relaxation ensures flexibility in cases involving high-volume refund claims.
9. Objective of the Advisory
The GSTN advisory aims to standardise and automate refund filing for accumulated ITC by replacing unstructured PDF submissions with a system-driven, invoice-level reporting mechanism.
The initiative is expected to improve data accuracy, facilitate automated validation with GSTR-2B, reduce processing delays and streamline refund administration under GST.
