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 system is shifting towards automated invoice matching with GSTR-2B for refund verification.
Taxpayers are advised to carefully reconcile: Purchase Register → GSTR-2B → ITC Eligibility → Refund Claim
before uploading Annexure-B to avoid mismatches or delays in refund processing.
The update is expected to reduce officers' manual scrutiny and make refund processing more system-driven. However, exporters, SEZ suppliers and businesses claiming accumulated ITC refunds may face increased reconciliation and documentation work.
The changes are based on:
- Circular No. 135/05/2020-GST
- Circular No. 170/02/2022-GST
- Section 54 of the CGST Act
- Rule 89 of the CGST Rules
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