Refund Annexure-B

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A taxpayer asked whether all invoices or only input invoices should be reported in GST Refund Annexure-B. The clarification was that only invoices relevant to the ITC refund claim should be included and properly classified as Inputs, Input Services, or Capital Goods. GSTR-2B and GSTR-3B mismatches require detailed reconciliation.

Amit Joshi

Amit Joshi (Querist)
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13 June 2026 Can I mention all invoice in Annexure- B utility or only Input Invoice is sufficient for IDS refund.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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13 June 2026 For GST refund purposes in Annexure-B, only list the Input Invoices that directly contribute to the Input Tax Credit being claimed. Do not include all invoices, as only those relevant to the specific refund claim are necessary and allowed.

Amit Joshi

Amit Joshi (Querist)
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14 June 2026 but there is specific column to Classify the eligible Input Tax Credit (ITC) distinctly into Inputs, Input Services, and Capital Goods and also when try to submit error appear that data of GSTR-2B not match with GSTR-3B

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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14 June 2026 Only include invoices relevant to the specific ITC refund claim in Annexure-B. Properly categorize these into Inputs, Input Services, or Capital Goods. To fix the GSTR-2B vs. GSTR-3B mismatch, perform a manual line-by-line reconciliation of your purchase register against your GSTR-2B statement to identify which specific invoice or entry is causing the data validation failure.

CA Rakesh

CA Rakesh (Expert)
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15 June 2026 Only input invoices applicable to GST ITC (Input Tax Credit) refund claims must be reported.

Important Key points:

Classification: Each reported invoice must be correctly categorised as Inputs, Input Services, or Capital Goods.

Reconciliation: Any mismatches between your data, GSTR-2B, and GSTR-3B must be thoroughly reconciled.

If you are a user of Gen GST Software, then please read this article: https://blog.saginfotech.com/annexure-b-filing-refund-form-gen-gst-software

Amit Joshi

Amit Joshi (Querist)
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23 June 2026 i have asked chatgpt and it answer that only mention input goods invoice, input service and capital goods does not require to mention in Annexure-B for refund claim is it right ?

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