Technical Issues in GSTN’s New Annexure-B Utility Creating Difficulties for Taxpayers
The recently introduced automated Annexure-B validation utility for GST refund applications has become one of the most discussed changes among taxpayers and tax professionals. While the objective behind this system is to make GST refunds more automated and transparent, many users across the country are currently facing technical and validation-related difficulties during the preparation and upload of JSON files on the GST Portal.
One of the most common problems being reported is the “Duplicate Data” validation error, even in cases where there is no actual duplication in the Excel utility. Taxpayers are carefully checking invoice numbers, GSTINs, and invoice dates, but the utility still continues to display duplicate entry errors. This has increased the time spent on verification and repeated correction checks before filing refund applications.
Another major issue being faced is the “JSON has no data” error during upload. In many situations, taxpayers are able to successfully generate the JSON file through the utility, and invoice details are properly available in the file. However, while uploading the JSON on the GST Portal, the system displays an error stating that “At least one invoice should be present.” Due to this issue, refund applications are getting delayed despite correct preparation of data.
Professionals are also facing situations where the JSON file gets uploaded successfully, but no data appears for validation on the portal. The upload process completes without any visible error, but the invoice details do not reflect in the validation screen, making it impossible to proceed further with the refund filing process.
After facing these issues, many taxpayers and consultants contacted the GSTN Helpdesk for clarification. As per the response received from GSTN, these are currently technical and system-related issues being faced on a Pan-India basis, and the concerned technical team is already working on resolving them. This clarification is important because it confirms that many of these errors are not necessarily arising due to mistakes by taxpayers, but are also connected with ongoing stabilization of the newly introduced utility.
At the practical level, professionals have also observed that certain precautions while preparing the Excel utility can help reduce the chances of validation errors.
One important suggestion is that taxpayers should always select prefilled options directly from the dropdown fields available in the utility instead of manually typing values. Fields such as:
- Type of Inward Supply,
- Type of Document,
- Category of Input,
- Whether ITC is Blocked or Not,
- and Eligible or Ineligible ITC
should preferably be selected directly from the utility options to avoid format mismatch during validation.
Another important precaution relates to tax value reporting. While entering figures in CGST, SGST, and IGST columns, taxpayers should ensure that values are entered only in the applicable fields. For example, in the case of interstate supplies where IGST is applicable, users should avoid entering any value in CGST or SGST columns if those fields are not relevant.
Professionals are also advising taxpayers to avoid copy-pasting bulk data directly into the Excel utility. In many cases, hidden formatting, extra spaces, formulas, or unsupported characters copied from other sheets may create validation issues during JSON generation.
Following these simple but practical precautions can significantly reduce validation failures and improve successful generation and upload of JSON files on the GST Portal.
Although the new Annexure-B utility is an important step toward a technology-driven GST refund system, the present technical issues are creating practical difficulties for taxpayers and consultants across the country. It is expected that GSTN will gradually stabilize the utility and resolve these issues through further system updates and improvements in the coming weeks.
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