GSTN Adds Mandatory Annexure-B Offline Utility for ITC Refund Applications

GSTN Adds Mandatory Annexure-B Offline Utility for ITC Refund Applications

On May 18, 2026, the Goods and Services Tax Network (GSTN) shared an update about filing Annexure-B for refund claims of accumulated ITC using the offline tool on the GST portal.

Until now, taxpayers who were filing refund applications under certain categories involving accumulated Input Tax Credit (ITC) were required to upload Annexure-B in PDF format, as per the existing guidelines.

To make the refund process more automated and to allow system-based verification of invoices and other documents, a standardised Annexure-B Offline Utility has now been introduced on the portal.

From now onwards, to ensure uniformity and smooth processing, taxpayers must submit Annexure-B only through this prescribed offline utility.

GSTN further advised taxpayers to carefully follow the new instructions while filing refund applications under the specified categories where the refund is claimed due to accumulated input tax credit (ITC).