Annexure-B for GST Refund of Unutilised ITC: Practical Changes & Issues in Updated Utility



In the recent refund filings for unutilised ITC, one of the most noticeable changes on the GST portal is in Annexure-B. The updated offline utility now requires much more granular invoice-level details compared to the earlier format. While the intention seems to be better reconciliation with GSTR-2B
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