Quick Summary
The GST portal has introduced an important update for taxpayers claiming refunds of accumulated Input Tax Credit (ITC). Refund applicants filing FORM GST RFD-01 must now prepare Annexure-B through the offline utility and upload it in JSON format. The revised utility now asks for additional invoice-level details such as: Type of inward supply Document type Total and eligible ITC Blocked ITC under Section 17(5) Ineligible ITC Relevant GSTR-2B period This move indicates that the GST s
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FAQ :
Taxpayers claiming refunds of accumulated Input Tax Credit (ITC) must now upload Annexure-B in JSON format using the provided offline utility.
The revised utility requires details such as the type of inward supply, document type, total and eligible ITC, blocked ITC under Section 17(5), ineligible ITC, and the relevant GSTR-2B period.
The change is to facilitate automated invoice matching with GSTR-2B for refund verification, making the process more system-driven and reducing manual scrutiny by officers.
Taxpayers should carefully reconcile their Purchase Register with GSTR-2B, check ITC eligibility, and ensure their refund claim aligns before uploading Annexure-B.
Exporters, SEZ suppliers, and businesses claiming accumulated ITC refunds may experience increased reconciliation and documentation efforts.
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