{"id":6007,"date":"2026-05-25T00:40:21","date_gmt":"2026-05-25T00:40:21","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6007"},"modified":"2026-05-25T00:40:23","modified_gmt":"2026-05-25T00:40:23","slug":"gst-gstn-advisory-dated-118-05-2026-filing-of-annexure-b-for-refund-applications-involving-accumulated-itc-using-the-offline-utility-in-gst-portal","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/25\/gst-gstn-advisory-dated-118-05-2026-filing-of-annexure-b-for-refund-applications-involving-accumulated-itc-using-the-offline-utility-in-gst-portal\/","title":{"rendered":"GST, GSTN Advisory Dated 118\/05\/2026 &#8211; Filing of Annexure B for Refund Applications involving Accumulated ITC using the Offline Utility in GST Portal\u00a0\u00a0"},"content":{"rendered":"\n<p>A standardized Annexure-B Offline Utility has been introduced in Excel format for refund applications involving accumulated Input Tax Credit (ITC) under categories such as exports without payment of tax, supplies to SEZs, inverted tax structure refunds, and export of electricity. The utility aims to automate refund processing and enable system-based verification of invoices and documents. Taxpayers must now furnish invoice-wise inward supply details HSN\/SAC-wise and separately classify inputs, input services, and capital goods. Uploaded invoices will be validated with GSTR-2B, and mismatches for invoices relating to November 2024 onwards will appear in an Invalid Documents Report.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/661\"><em>(Link: GSTN Advisory Dated 18\/05\/2024<\/em><\/a><em>,&nbsp;<\/em><a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/gstn_advisory_ewb_approved.pdf\"><em>Tutorial)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A standardized Annexure-B Offline Utility has been introduced in Excel format for refund applications involving accumulated Input Tax Credit (ITC) [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,31],"tags":[],"class_list":["post-6007","post","type-post","status-publish","format-standard","hentry","category-gst","category-gstn-advisory"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, GSTN Advisory Dated 118\/05\/2026 - Filing of Annexure B for Refund Applications involving Accumulated ITC using the Offline Utility in GST Portal\u00a0\u00a0 - Bhatia Bhola &amp; 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