If you claim a GST refund of accumulated input tax credit (ITC), you can no longer upload Annexure-B as a PDF. GSTN has introduced a standard Excel offline utility, so invoices can be checked by the system, and its use is now required.
Which refunds need it
Refunds of accumulated ITC for:
- exports of goods or services without payment of tax (other than electricity)
- supplies to an SEZ unit or developer without payment of tax
- inverted duty structure (clause (ii) of the first proviso to section 54(3))
- export of electricity without payment of tax
What the utility contains
- Table 1: Reversal details
- Table 2: HSN/SAC-wise inward invoice details, for invoices whose ITC was claimed in GSTR-3B
Each line must give the taxable value, the tax, and whether the ITC is blocked under section 17(5), for that HSN/SAC and type of input.
The main rule: one line per HSN and type of input
If a single purchase invoice contains:
- different types of input (inputs, input services, capital goods), and/or
- several HSN/SAC codes,
then split it into separate lines. Each line is one type of input with one HSN/SAC, and the invoice value and tax are shared out proportionately across the lines. Point 6 of the Read Me sheet explains this.
Avoiding duplicate errors
The utility checks for duplicates using supplier GSTIN, invoice number, invoice date, type of input and HSN/SAC. For the same invoice, report one line per combination of type of input and HSN/SAC.
Limits
A file can hold up to 10,000 lines. If you have more, use several files.
Tips
- Export purchase data from your books with HSN codes before you start, since this is the slow part.
- Mark section 17(5) blocked credits correctly.
- Read the Read Me sheet before entering data, to avoid validation failures at upload.
