GST Refund Annexure-B: Checks Before You Upload the ITC JSON

The refund file is not just a statement anymore

When a taxpayer claims a refund of accumulated input tax credit, the invoice details behind the claim need to be presented in a consistent format. GSTN’s 18 May 2026 advisory introduced a standardized Annexure-B offline utility for specified refund applications. For those categories, Annexure-B is prepared in the utility and uploaded as a generated JSON file on the GST portal with the refund application.

This is a procedural guide to preparing that statement. It does not determine whether a taxpayer is eligible for a refund. The applicable provisions, the selected refund category, and the supporting documents still need to be reviewed for each case. Refer to the GSTN Annexure-B advisory and the CBIC refund rules before filing.

Which refund claims use the utility?

The advisory covers specified claims involving accumulated ITC:

• Export of goods or services without payment of tax, excluding export of electricity
• Supplies to an SEZ unit or SEZ developer without payment of tax
• Accumulated ITC due to an inverted tax structure
• Export of electricity without payment of tax

This is not a replacement for every document required with Form GST RFD-01, and it is not a general utility for every kind of GST refund. First confirm the refund category and the applicable requirements under Section 54 and Rule 89.

What Annexure-B asks you to report

The utility contains two parts. Table 1 captures ITC reversal details. Table 2 captures inward invoice details for ITC claimed in GSTR-3B, reported HSN/SAC-wise and by the relevant input category, such as inputs, input services, or capital goods.

If one invoice contains multiple HSN/SAC codes or input categories, the relevant details have to be split into separate line items in the utility. The values and tax amounts should be allocated to the corresponding lines based on the invoice and the taxpayer’s records. Do not place the same full invoice value on every split line.

A pre-upload review for CA teams

1. Confirm the refund category and period

Check that the claim belongs to one of the categories covered by the advisory. Confirm the refund period and the supporting return and invoice records before entering data. The Annexure-B utility does not decide whether the underlying ITC is eligible or the refund amount is admissible.

2. Reconcile invoice details before opening the utility

Prepare the inward invoice data from the taxpayer’s records. Check supplier GSTIN, invoice number and date, HSN/SAC, taxable value, tax amounts, and the ITC claimed in GSTR-3B. GSTN states that uploaded invoice details are validated with GSTR-2B. Investigate differences against source records and the relevant return periods instead of changing figures just to make a file pass validation.

3. Split mixed invoices carefully

Where an invoice has more than one HSN/SAC or more than one input category, create separate line items as required. Make sure each line reports only the relevant category and HSN/SAC, with values allocated to that line. Keep the allocation working with the refund file so the split can be explained later.

4. Check reversals and duplicate entries

Review the reversal details in Table 1 against the taxpayer’s ITC records and the rules applicable to the claim. Check the invoice list for duplicate entries, inconsistent supplier details, extra spaces, and mismatched dates. When multiple utility files are needed, follow the portal advisory’s instructions for the reversal details and keep the files in a controlled sequence.

5. Generate a fresh JSON after corrections

Validate the utility, correct errors in the utility itself, and generate a new JSON file after making changes. GSTN advises users not to edit or rename the generated JSON directly, since that can cause upload issues. Upload the generated file through the relevant RFD-01 screen and review the portal’s validation results before moving ahead.

Know the utility’s volume limit

GSTN’s advisory states that one utility file can contain up to 10,000 line items and that up to 25 such files can be uploaded for one refund application. If the claim has more invoice lines, the advisory says the remaining invoices can be provided as PDF supporting documents. Check the latest portal instructions before relying on these limits, as the portal may be updated.

Keep the Annexure-B boundary clear

An uploaded Annexure-B is supporting data for a specified accumulated-ITC refund claim. It is not, by itself, approval of the refund or confirmation that every listed credit qualifies. The claim still depends on the taxpayer’s eligibility, the applicable refund calculation, the records, and the officer’s processing under the GST rules.

Invozen does not prepare Annexure-B, generate its refund JSON, or file Form GST RFD-01. The utility and application are handled through the GST portal. Verify the latest GSTN instructions and have the refund claim reviewed by a qualified GST professional before submission.