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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

CBIC (GST) issues press release regarding introduction of standardized Annexure-B Offline Utility for automated ITC refund verification.

19-May-2026 | Press Release

CBIC (GST) has issued press release regarding introduction of standardized Annexure-B Offline Utility for automated ITC refund verification with effect from 18th May 2026
Key highlight are as follows :-
1. GSTN has introduced a standardized Annexure-B Offline Utility in Excel format for filing refund applications involving accumulated ITC, replacing the earlier PDF-based submission process.
2. The utility is applicable for refund claims relating to exports without payment of tax, supplies to SEZ units/developers, inverted duty structure refunds, and export of electricity without payment of tax.
3. The system allows up to 10,000 entries per utility file and an aggregate limit of 2,50,000-line items per refund application.
4. Taxpayers are required to report invoice-wise inward supply details HSN/SAC-wise and category-wise (Inputs, Input Services, and Capital Goods), with separate line-item reporting for multiple HSN/SACs or supply categories in a single invoice.

For more information kindly refer the attached document

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