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)

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)

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)

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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