Quick Summary
GSTN has introduced a standardized Annexure-B Offline Utility for refund applications involving accumulated Input Tax Credit (ITC). Taxpayers filing refunds under exports, SEZ supplies, inverted duty structure, and electricity exports must now upload invoice details through the prescribed Excel utility in JSON format. The update aims to automate invoice validation with GSTR-2B and streamline the refund verification process. Official copy of the Advisory is as follows Until now, while filing re
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FAQ :
It is a new tool introduced by GSTN that requires taxpayers to provide invoice details in a standardised Excel format for ITC refund applications, which is then converted to a JSON file for upload.
The new utility is mandatory for refund applications related to exports of goods/services without payment of tax (excluding electricity), supplies to SEZ units/developers, ITC accumulated due to inverted tax structure, and export of electricity without payment of tax.
It aims to automate invoice validation with GSTR-2B and streamline the refund verification process, making it more efficient and system-based.
A maximum of 10,000 entries can be made in one offline utility file. For more entries, multiple files must be used.
Uploaded invoices will be validated against GSTR-2B. Mismatches or validation failures for periods from November 2024 onwards will be reflected in an Invalid documents Report.
No, you should not make changes directly to the JSON file. Any modifications must be done in the offline utility, followed by revalidation and generation of a new JSON file.
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