GSTN introduced an Annexure-B Offline Utility for filing refund applications involving accumulated Input Tax Credit (ITC). The utility has been introduced for refund categories including exports without payment of tax, supplies to SEZ units or developers without payment of tax, inverted tax structure refunds and export of electricity without payment of tax.

The update provides that taxpayers are required to furnish Annexure-B through the prescribed offline utility instead of uploading Annexure-B in PDF format. The utility requires invoice-wise inward supply details to be reported HSN/SAC-wise and category-wise for Inputs, Input Services and Capital Goods.

The utility contains two tables namely reversal details and HSN/SAC-wise inward invoice details for which ITC has been claimed in GSTR-3B. In cases where invoices contain multiple HSN/SAC codes or categories of supplies, separate line items are required to be reported with proportionate distribution of invoice value and tax amounts.

The update also provides duplicate document validation parameters based on Supplier GSTIN, Invoice Number, Invoice Date, Category of Input Supply and HSN/SAC. Multiple entries with identical parameters are not permitted.

Taxpayers are required to report ITC reversals under Rules 38, 42 and 43 of the CGST Rules and Section 17(5) of the CGST Act in the utility. The Annexure-B JSON file generated through the utility is required to be uploaded on the RFD-01 screen for validation.

The uploaded invoices shall be validated with GSTR-2B. Validation failures for invoices pertaining to November 2024 onwards shall be reflected in an Invalid Documents Report. For invoices relating to October 2024 or earlier periods, GSTR-2B validation shall not be carried out by the system.

The update further provides that taxpayers can enter up to 10,000 line items in one offline utility file and upload up to 25 utility files in a single refund application, allowing a maximum of 2,50,000 line items per refund application.