GSTN Launches Standardized Annexure-B Utility: Everything You Need to Know
GSTN has deployed a standardized Annexure-B Offline Utility on the GST portal, replacing the earlier PDF-based submission. This mandatory tool enables automated invoice verification for ITC refund claims — covering exports, SEZ supplies, and inverted tax structure refunds.
What is the GSTN Annexure-B Offline Utility?
On May 18, 2026, GSTN (Goods and Services Tax Network) deployed a standardized Annexure-B Offline Utility on the GST portal. This Excel-based tool replaces the earlier PDF-based Annexure-B submission that taxpayers were using while filing refund applications involving accumulated Input Tax Credit (ITC). The utility is designed to automate the refund filing process and enable system-based verification of invoices and documents, bringing uniformity and accuracy to the entire ITC refund workflow.
The move is significant because it introduces structured, machine-readable data submission for refund claims — meaning the GST portal can now automatically validate your claimed invoices against GSTR-2B data. This eliminates manual verification delays and is expected to significantly speed up refund processing timelines for exporters and businesses with inverted tax structures.
Who Needs to Use This Utility?
The Annexure-B Offline Utility is mandatory for taxpayers filing refund applications under Form RFD-01 for the following categories of accumulated ITC:
- Exports of Goods/Services without payment of tax (accumulated ITC) — excluding electricity
- Supplies made to SEZ Unit/SEZ Developer without payment of tax
- ITC accumulated due to Inverted Tax Structure under Clause (ii) of first proviso to Section 54(3) of CGST Act
- Export of Electricity without payment of tax (accumulated ITC)
If you are an exporter claiming ITC refund, a manufacturer with inverted duty structure, or a supplier to SEZ units — this utility is now mandatory for your refund applications. PDF-based Annexure-B submissions are no longer accepted.
Key Features of the Utility
The Annexure-B Offline Utility introduces several important capabilities that transform how ITC refund claims are processed:
| Feature | Details |
|---|---|
| Format | Excel-based offline utility with JSON output for upload |
| Invoice Reporting | HSN/SAC-wise, segregated by Inputs, Input Services, and Capital Goods |
| Capacity | Up to 10,000 entries per file; maximum 25 files (2,50,000 line items per application) |
| Validation | Automatic matching against GSTR-2B data |
| Structure | Table 1: Reversal Details | Table 2: HSN/SAC-wise Inward Invoice Details |
| Duplicate Check | Validates on Supplier GSTIN + Invoice No + Date + Category + HSN/SAC |
| Overflow Handling | Invoices exceeding 2,50,000 can be submitted as PDF supporting documents |
How the Utility Works: Step-by-Step Process
Step 1: Download the Offline Utility
Download the Annexure-B Offline Utility from the GST portal. Ensure any previous version of the utility is completely closed before opening the new one, as keeping older versions open simultaneously may cause issues with the enhanced copy-paste functionality.
Step 2: Enter Invoice-wise Details
Enter your inward supply invoice details HSN/SAC-wise in the Excel utility. Each line item must represent only one category of input supply (Inputs, Input Services, or Capital Goods) mapped to one HSN/SAC code. If a single invoice includes multiple categories or HSN codes, split it into separate line items with proportionate tax amounts.
Step 3: Report ITC Reversals
In Table 1, report all ITC reversals made under Rules 38, 42, 43 of CGST Rules and Section 17(5). If using multiple utility files, enter reversal amounts only in the final file — all previous files should show zero for reversals. The system recalculates consolidated Net ITC after upload of all JSON files.
Step 4: Generate and Upload JSON
After entering all data, validate and generate the JSON file from the utility. Upload this JSON on the RFD-01 screen by clicking the hyperlink 'Click to upload the Statement of invoices (Unutilized ITC)'. Do not modify the JSON file after generation or rename it — any changes must be made in the Excel utility followed by regeneration.
Step 5: Review Validation Results
After upload, the system validates your invoices against GSTR-2B. Valid invoices appear in the Valid Documents sheet. For invoices from November 2024 onwards, any mismatches are shown in an Invalid Documents Report. Invoices up to October 2024 are not validated against GSTR-2B but are still accepted — the system shows a generic message which is expected behavior.
Important Rules and Validations
Duplicate Document Validation
The system applies duplicate validation separately for each type of inward supply and document type. The combination of Supplier GSTIN, Invoice Number, Invoice Date, Category of Input Supply, and HSN/SAC must be unique. Multiple entries with identical parameters will not be accepted.
GSTR-2B Matching
Invoices pertaining to GSTR-2B periods from November 2024 onwards are validated against GSTR-2B data. Mismatches appear in the Invalid Documents Report. For invoices relating to October 2024 or earlier, validation is not performed — these invoices are accepted with a generic message indicating they are not validated, which is expected system behavior.
Data Entry Best Practices
- Copy-paste is enabled for dropdown values, but pasted values must exactly match dropdown options — including no leading/trailing spaces
- Do not paste data into frozen or protected fields
- Avoid unnecessary spaces in data entry fields
- Never modify the JSON file directly after generation — make changes in the Excel utility and regenerate
- Do not rename the JSON file after creation
- Close all previous utility versions before opening a new download
Impact on Businesses
This utility represents a significant shift in how ITC refund claims are processed in India. Here is what businesses should expect:
- Faster refund processing — Automated validation eliminates manual officer verification of invoices
- Stricter compliance requirements — Correct HSN classification, proper ITC tagging, and clean reconciliations are now essential
- Reduced errors — Standardized format eliminates formatting inconsistencies that previously caused delays
- Better audit trail — System-level validation creates a clear record of which invoices were claimed and verified
- Higher rejection risk for non-compliant claims — Mismatches with GSTR-2B will be immediately flagged
Businesses must ensure their purchase invoices are correctly reflected in GSTR-2B before filing refund claims. Any mismatch between your claimed invoices and GSTR-2B data (for periods from November 2024 onwards) will result in those invoices being flagged as invalid.
What Businesses Should Do Now
- Reconcile your purchase register with GSTR-2B data before filing any refund application
- Ensure all suppliers have filed their GSTR-1 so your invoices appear in GSTR-2B
- Classify all purchase invoices correctly by HSN/SAC code and input category (Inputs, Input Services, Capital Goods)
- Review ITC reversals under Rules 38, 42, 43 and Section 17(5) for accuracy
- Download and familiarize yourself with the new offline utility before your next refund filing
- Update your accounting software to support HSN/SAC-wise ITC tracking if not already available
How KukBook Helps with ITC Refund Filing
KukBook's GST module is designed to make ITC refund filing seamless. With automatic GSTR-2B reconciliation, HSN/SAC-wise purchase tracking, and input category classification built into every transaction, your data is always refund-ready:
- Automatic GSTR-2B reconciliation — Match your purchase register with GSTR-2B in one click
- HSN/SAC-wise ITC tracking — Every purchase invoice is classified by HSN code and input category
- ITC reversal management — Track Rule 42/43 reversals and Section 17(5) blocked credits automatically
- Export-ready reports — Generate invoice-wise ITC statements ready for Annexure-B filing
- Supplier compliance monitoring — Know which suppliers have filed GSTR-1 and which invoices are pending in GSTR-2B
- Multi-period refund tracking — Track refund applications across periods with status updates
