Annexure B utility for GST Refund

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In Annexure B GST refund utility, RCM inward supplies should generally include self-invoice document number and date, reported invoice-wise with HSN/SAC details. Combining monthly inward supplies with the same SAC from unregistered suppliers may invite scrutiny if reconciliation and documentation are weak.

Hemkumar

Hemkumar

(Querist)
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14 May 2026 In Annexure B utility, for inward supplies liable to reverse charge, whether the “Document Number” and “Document Date” are required to be mentioned as per the self-invoice issued under RCM provisions? Further, whether such inward supplies liable to reverse charge are required to be reported supply-wise/invoice-wise along with HSN Code details?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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15 May 2026 For RCM inward supplies in Annexure B utility:

* Self-invoice document number and date should generally be mentioned.
* Reporting should preferably be invoice-wise/supply-wise.
* HSN/SAC details should also be provided where applicable in the utility.
* Proper reconciliation and documentation are important to avoid refund objections.

Hemkumar

Hemkumar

(Querist)
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28 May 2026 suppose we combined such inward supply with same SAC code received from unregistered suppliers on month to month basis will it create problem

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