New Annexure-B Offline Utility for Accumulated ITC Refunds – Detailed Compliance Guide

The Goods and Services Tax Network (GSTN) has rolled out a mandatory, standardized Annexure-B Offline Utility in Excel format for refund claims that involve accumulated Input Tax Credit (ITC). This new utility replaces the earlier practice of uploading Annexure‑B as a simple PDF and is aimed at system-driven verification of invoices, uniform reporting, and quicker disposal of refund applications.

This guide explains, in a practical and structured manner, when the new Annexure‑B is required, how to use the offline tool, reporting rules, validation logic, and line‑item limits, so that the assessee can file refund claims correctly in the first attempt.

1. Scope of the New Annexure‑B Offline Utility

1.1 Refund categories covered

The Excel-based Annexure‑B is now compulsory for refund claims of accumulated ITC under the following categories:

  • Exports of Goods/Services without payment of tax (accumulated ITC) – excluding export of electricity in this bullet
  • 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)`

For all the above categories, Annexure‑B must be prepared only through the prescribed offline utility and then uploaded in JSON format on the GST portal along with RFD-01.

1.2 Shift from PDF to system-driven reporting

Previously, Annexure‑B was uploaded merely as a PDF statement. Under the new framework:

  • Annexure‑B is prepared in Excel, validated within the utility, and converted to JSON.
  • The JSON file is then uploaded on the portal, where system-based validation takes place, including matching of invoices with GSTR-2B (subject to period-wise conditions).
  • This change is meant to ensure standardization, error control and automated checks, thereby reducing manual scrutiny and speeding up refund processing.

Note: Filing Annexure‑B in PDF alone is no longer acceptable for the covered refund categories involving accumulated ITC.

2. Overview of the Annexure‑B Offline Utility

2.1 Purpose and key functionalities

The Annexure‑B Offline Utility is an Excel-based tool that allows the assessee to:

  • Enter invoice-wise inward supply details for which ITC refund is being claimed.
  • Capture details HSN/SAC-wise, and specifically identify:
    • Inputs
    • Input Services
    • Capital Goods
  • Generate a validated JSON file for uploading to the GST portal.

2.2 Maximum entries per file

  • Each offline utility file can hold up to 10,000 line items.
  • Where the assessee has more than 10,000 entries, multiple utility files must be used.
  • The portal currently allows up to 25 such JSON files for a single refund application, enabling a maximum of 2,50,000 line items per RFD-01 filing.

3.