Maharashtra Govt.
Implementation of Standardized Annexure-B Offline Utility for GST Refund Applications
By TEAM CIRCULAR EXPRESS • 18 May 2026
👁 107 views
The GST portal has introduced a standardized Annexure-B offline utility in Excel format to automate the filing of refund applications involving accumulated Input Tax Credit (ITC). Taxpayers must now use this utility to report invoice-wise details, including HSN/SAC codes and ITC reversal information, instead of uploading PDF files. The system supports up to 10,000 line items per file, with a maximum of 25 files allowed per refund application. Uploaded data is validated against GSTR-2B, and specific instructions are provided for handling multiple categories and ITC reversals. This change aims to bring uniformity and enable system-based verification of invoices.
purpose of issuance
To automate the refund filing process and enable system-based verification of invoices by introducing a standardized Annexure-B offline utility.
Most Important Details
Taxpayers must use the new Excel-based offline utility for refund applications involving accumulated ITC; invoices must be split by HSN/SAC and category; maximum 10,000 line items per file and 25 files per application; data is validated against GSTR-2B.
is it guidelines or office order, or office memorandum
guidelines
purpose of issue
To standardize the reporting of inward supplies for GST refund claims.
All the Most Important details in the circular
Introduction of Excel-based Annexure-B utility, mandatory reporting of HSN/SAC-wise details, validation against GSTR-2B, handling of ITC reversals, and line-item upload limits.
its purpose it serves
Facilitating smooth and timely processing of refund applications through system-based verification.
🔒 Document — view only
Regards, Circular Express
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Maharashtra Govt.
Implementation of Standardized Annexure-B Offline Utility for GST Refund Applications
By TEAM CIRCULAR EXPRESS • 18 May 2026
👁 107 views
The GST portal has introduced a standardized Annexure-B offline utility in Excel format to automate the filing of refund applications involving accumulated Input Tax Credit (ITC). Taxpayers must now use this utility to report invoice-wise details, including HSN/SAC codes and ITC reversal information, instead of uploading PDF files. The system supports up to 10,000 line items per file, with a maximum of 25 files allowed per refund application. Uploaded data is validated against GSTR-2B, and specific instructions are provided for handling multiple categories and ITC reversals. This change aims to bring uniformity and enable system-based verification of invoices.
purpose of issuance
To automate the refund filing process and enable system-based verification of invoices by introducing a standardized Annexure-B offline utility.
Most Important Details
Taxpayers must use the new Excel-based offline utility for refund applications involving accumulated ITC; invoices must be split by HSN/SAC and category; maximum 10,000 line items per file and 25 files per application; data is validated against GSTR-2B.
is it guidelines or office order, or office memorandum
guidelines
purpose of issue
To standardize the reporting of inward supplies for GST refund claims.
All the Most Important details in the circular
Introduction of Excel-based Annexure-B utility, mandatory reporting of HSN/SAC-wise details, validation against GSTR-2B, handling of ITC reversals, and line-item upload limits.
its purpose it serves
Facilitating smooth and timely processing of refund applications through system-based verification.
🔒 Document — view only
Regards, Circular Express
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