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ANNEXURE-B DETAILS OF INVOICES OF ITC

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Fazil Ahmad

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69 Points Posted on 22 June 2020

Relevant Period Jan-19 to Mar-19:
Maximum refund amount to be claimed(i.e. ITC claimed during period in GSTR 3B) is Rs. 21.92 lacs
And refund to be claimed (i.e. lower of both electronic credit ledgers on date of relevant period and on date of application of refund) is of Rs. 10.35 lacs.

In this case refund application will be of Rs. 10.35 lacs, please clarify Statement of invoices for annexure b to be uploaded of Rs. 10.35 lacs or of Rs. 21.92 lacs?

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Quick Summary

This discussion clarifies the amount of invoices to be uploaded for Annexure B when claiming an ITC refund. It addresses a specific scenario where the maximum ITC claimed (Rs. 21.92 lacs) differs from the refundable amount based on electronic credit ledgers (Rs. 10.35 lacs). The user seeks confirmation on whether to upload invoices totalling Rs. 10.35 lacs or Rs. 21.92 lacs for the refund application, particularly for 'Refund of Export Without Payment of Tax'.