GSTN Advisory dated 18th May, 2026: Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal

Posted On - 28 May, 2026 • By - King Stubb & Kasiva

The GSTN has issued an advisory to further automate the refund filing process and enable system-based verification of invoices and documents by deploying a standardized Annexure-B Offline Utility on the portal. The taxpayers are now required to furnish Annexure-B through the prescribed utility going forward, for the following refund categories:

  • 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[Clause (ii) of first proviso to section 54(3)]
  • Export of Electricity without payment of tax (accumulated ITC)

Further, the utility shall contain the two tables: Table 1 (Reversal Details), and Table 2 – HSN/SAC-wise Inward Invoice Details for which ITC has been claimed in GSTR-3B. And, the taxpayers are required to correctly report ITC reversals as applicable and the uploaded invoices shall be validated with GSTR-2B. However, any mismatches or validation failures in invoices pertaining to November 2024 or later period, shall be reflected in an Invalid documents Report.

Last Updated on 28 May, 2026