GSTN has issued a new advisory introducing mandatory offline Annexure-B filing for specified manual GST refund categories, including exports without payment of tax, SEZ supplies without payment of tax, inverted duty structure refunds, and export of electricity. Taxpayers must now upload invoice-wise inward supply details through an Excel-based offline utility, where each invoice will be validated against GSTR-2B records. The utility requires HSN/SAC-wise reporting, segregation of goods, services, and capital goods, and disclosure of blocked credits under Section 17(5). Separate reporting is required for invoices containing multiple HSN/SAC codes or mixed supply categories. The advisory also prescribes strict duplicate validation parameters and detailed reporting of ITC reversals under Rules 38, 42, 43, and Section 17(5). Up to 10,000 entries can be uploaded per file and 25 files per application. Invoices prior to October 2024 will not be validated through GSTR-2B and related validation errors are to be ignored during refund filing.
ADVISORY ISSUED BY GSTN FOR MANUAL REFUND
GSTN has issued a new advisory for certain refund cases to be filed manually wherein they are now required to file Annexure-B in offline utility where each invoice will be validated with data available in GSTR-2B record.
This will be applicable for following categories of refund:
1) Exports of Goods/Services without payment of tax (accumulated ITC) (excluding electricity)
2) Supplies made to SEZ Unit/SEZ Developer without payment of tax
3) ITC accumulated due to Inverted Tax Structure [Clause (ii) of first proviso to section 54(3)]
4) Export of Electricity without payment of tax (accumulated ITC)
The said utility is excel bases which allow taxpayer to enter details of inward supply for which refund is claimed in invoice wise. This should be uploaded in HSN/SAC wise with separation into Goods/services/capital goods with all applicable column like taxable value, taxes and whether ITC available or not i.e blocked credit under section 17(5).
A maximum of 10,000 entries can be made in one offline utility file. If there are more than 10,000 entries, the user should use multiple offline utility files
- The utility contains the following two tables:
- Table 1 – Reversal Details
- Table 2 – HSN/SAC-wise Inward Invoice Details for which ITC has been claimed in GSTR-3B
Reporting of Invoices with Multiple Categories / HSN-SAC Codes
Where a single invoice includes different combination type i.e goods and services or capital goods and service etc, or multiple HSN/SAC codes in that case split the invoice into separate line item and each line item must be mapped into one HSN/SAC code only, in such scenario invoice value and tax value must be segregated proportionately.
Duplicate Document Validation
(Validation is applied separately for each type of inward supply and each document type):
- Supplier GSTIN
- Invoice Number
- Invoice Date
- Category of Input Supply
- HSN/SAC
For the same invoice, where the category of input supply and HSN/SAC are identical, only one line item should be reported.
Multiple entries under identical parameters will not be accepted.
Reporting of ITC Reversals
Taxpayers are required to correctly report ITC reversals as applicable:
- Reversals made under Rules 38, 42, 43 of the CGST Rules and section 17(5) shall be reported as per the corresponding month’s GSTR-3B.
- Other ITC reversals reflected in Table 4(B)(2) of GSTR-3B shall also be reported accordingly.
- In cases where multiple offline utility files are used, reversal amounts shall be entered only in the final utility file, with all previous utility files reflecting reversal amounts as zero. The system recalculates the consolidated Net ITC after upload of all JSON files. Taxpayers are advised to review the consolidated summary carefully prior to submission.
Uploading Annexure-B JSON File
Upon generation of the Annexure-B JSON file, the taxpayer shall upload the same on the RFD-01 screen by clicking on the hyperlink “Click to upload the Statement of invoices (Unutilized ITC)” and proceed further for validation.
Post-Upload Validation and Reports
Uploaded invoices will be validated with 2B record and result show as valid documents report while mismatch/validation failure invoices will be reflected as invalid document report.
Invoice record before October 2024 will not be validated and system will display a error massage for that. In such case that error is required to be ignored while filling refund application.
Present system functionality allows taxpayers to enter up to 10,000 line items in one offline utility file and upload up to 25 such files, i. e. a total of 2,50,000 line items can be entered in a single refund application. In cases where the number of line items exceeds this limit, taxpayers should upload up to 2,50,000 line items through the offline utility, and the remaining invoices can be submitted as supporting documents after converting them into PDF format.
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