Annexure b to gst refund

When filling Annexure B for a GST refund (in your case, due to excess SEZ supplies), the key point is:

✅ Only those inward supply invoices for which Input Tax Credit (ITC) is being claimed in the refund should be included.

🔍 Explanation:

• Annexure B is a self-declaration of unutilized ITC for the refund period.

• It is required under Rule 89(2)(g) of the CGST Rules.

• The purpose is to support your refund claim — typically filed under "Excess ITC due to zero-rated supply (like SEZ supplies) without payment of tax".

🧾 You Should Include:

• Only eligible input invoices (with GST paid) for which ITC is being claimed as refund.

• These invoices should:

  • Relate to goods/services used for making zero-rated supplies (SEZ in your case).

  • Not be blocked under Section 17(5).

  • Be within the relevant period of refund (typically monthly or quarterly).

  • Have HSN codes and tax details (GSTIN of supplier, invoice number, taxable value, tax amounts).

🚫 Do NOT Include:

• Inward supply invoices not related to zero-rated supplies.

• Invoices for which ITC is not being claimed.

• Blocked credits under GST law (e.g., personal expenses, motor vehicles for personal use, etc.).

📌 Practical Tip:

If your SEZ supply refund is ₹X, then include only those inward supply invoices that contribute to the ITC pool from which this ₹X refund is being sought.

📋 Format (Annexure B typically requires):

✅ Summary: