Over the last few days, while working on multiple GST Refund applications under the new automated Annexure-B utility, I personally observed that many taxpayers and professionals are facing serious technical and validation-related issues during JSON generation and upload on the GST Portal.
Initially, most users believed that these errors were happening because of mistakes in data preparation. However, after detailed working, repeated validations, multiple trials, and discussions with the GSTN Helpdesk, I found that many of these issues are actually system-related and formatting-related rather than purely data-entry mistakes.
One of the most common errors being faced is the “Duplicate Data” validation issue. In several cases, invoice numbers, dates, GSTINs, and tax values were completely correct, and still the utility continued to show duplicate entry errors. After reviewing the utility carefully, I noticed that even minor formatting differences, hidden spaces, or copied data patterns can trigger validation failures.
Another major issue which I personally experienced during refund filing was the “JSON has no data” upload error. Even after successful validation and proper generation of the JSON file containing invoice details, the GST Portal sometimes displayed an error stating that “At least one invoice should be present.” Practically, this created confusion because the data was correctly available in the utility, but the system was unable to read the JSON properly.
In some cases, the JSON file was uploaded successfully, but no invoice data appeared for validation on the portal. This clearly indicates that the new utility is still undergoing stabilization and backend technical improvements.
After continuous follow-up with the GSTN Helpdesk, an important clarification was received from their side. GSTN informed that many of these issues are happening due to copy-pasting of data into the Excel utility. According to the Helpdesk, while copying data from accounting software or Excel sheets, additional spaces or hidden formatting may get inserted into the utility, because of which the portal may fail to properly validate the generated JSON file.
Based on my practical experience while handling these refund cases, I strongly feel that taxpayers should avoid unnecessary copy-pasting in the utility, especially in dropdown-based fields.
Fields such as:
- Type of Inward Supply
- Type of Document
- Category of Input
- Whether ITC is Blocked or Not
- Eligible or Ineligible ITC
should always be selected directly from the dropdown options provided in the utility instead of manually typing or pasting values.
I also observed that while entering values in CGST, SGST, and IGST columns, many users unnecessarily enter “0”, spaces, or values in non-applicable tax columns, which may also create validation conflicts during JSON processing.
Another important practical suggestion from my side is to avoid bulk copy-pasting of data from external sheets. Instead, taxpayers should enter or verify critical fields carefully and review the utility properly before generating the JSON file.
After analyzing multiple cases and discussing the matter with GSTN support, my understanding is that these issues are currently being faced by taxpayers across India and are not limited to a single user or single refund application. GSTN has also confirmed that their technical team is already working on resolving these issues and improving the utility in future updates.
In my opinion, the new automated Annexure-B system is definitely a positive step toward a more transparent and technology-driven GST refund process. However, during this transition phase, taxpayers and professionals need to be extra careful while preparing data because even small formatting mistakes can lead to major validation failures.
I hope that sharing these practical observations and experiences will help other professionals and taxpayers reduce errors and save valuable time during GST refund filing under the new Annexure-B utility system.
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