GSTN Introduces New Annexure-B Filing Mechanism for Accumulated ITC Refund Claims

The Goods and Services Tax Network (“GSTN”) has introduced a revised procedural framework for filing Annexure-B in refund applications involving accumulated Input Tax Credit (“ITC”). 

The new mechanism replaces the earlier PDF-based submission process with a structured offline utility requiring invoice-wise reporting and JSON-based upload functionality.

The revised process is aimed at enhancing automation, enabling system-driven invoice validation, improving data standardisation, and accelerating verification and processing of refund claims. 

The changes apply to multiple categories of accumulated ITC refunds, including exports without payment of tax, supplies to SEZ units or developers without payment of tax, inverted duty structure refunds, and export of electricity without payment of tax.