{"id":1421,"date":"2026-05-26T19:10:01","date_gmt":"2026-05-26T14:40:01","guid":{"rendered":"https:\/\/caalokkumar.com\/my-writing\/?p=1421"},"modified":"2026-05-26T19:10:04","modified_gmt":"2026-05-26T14:40:04","slug":"gst-refund-annexure-b-utility-mandatory","status":"publish","type":"post","link":"https:\/\/caalokkumar.com\/my-writing\/gst-refund-annexure-b-utility-mandatory\/","title":{"rendered":"GST Refund Alert: Annexure-B Utility Mandatory Now"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">GST Refund Alert: Annexure-B Utility Mandatory from 18 May 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST refund filing has become more structured from&nbsp;<strong>18 May 2026<\/strong>. GSTN has introduced a standardised&nbsp;<strong>Annexure-B Offline Utility<\/strong>&nbsp;for specified refund applications involving accumulated Input Tax Credit, commonly known as ITC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Earlier, taxpayers generally uploaded Annexure-B in PDF format. Now, for covered refund categories, Annexure-B has to be prepared through the prescribed offline utility, converted into JSON format and uploaded on the GST portal while filing refund application in&nbsp;<strong>Form GST RFD-01<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This update is important for exporters, SEZ suppliers, manufacturers, traders and businesses claiming refund of accumulated ITC. Taxpayers dealing with&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST refund filing<\/a>,&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST return filing<\/a>,&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST registration<\/a>&nbsp;and ITC reconciliation should carefully understand this change before filing refund claims.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Legal Background of GST Refund<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST refund is governed mainly by&nbsp;<a href=\"https:\/\/taxinformation.cbic.gov.in\/content\/html\/tax_repository\/gst\/acts\/2017_CGST_act\/active\/chapter11\/section54_v1.00.html\">Section 54 of the CGST Act, 2017<\/a>. It provides the legal framework for claiming refund of tax, interest or any other amount paid by a taxpayer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under Section 54(3), refund of unutilised ITC is allowed mainly in two situations:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Zero-rated supplies made without payment of tax; and<\/li>\n\n\n\n<li>Accumulation of ITC due to inverted duty structure, where the rate of tax on inputs is higher than the rate of tax on outward supplies.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The filing procedure is provided under&nbsp;<a href=\"https:\/\/taxinformation.cbic.gov.in\/content\/html\/tax_repository\/gst\/rules\/cgst_rules\/active\/chapter10\/rule89_v1.00.html\">Rule 89 of the CGST Rules, 2017<\/a>, which provides for electronic filing of refund application in&nbsp;<strong>Form GST RFD-01<\/strong>&nbsp;through the common portal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBIC has also issued important refund-related circulars, including&nbsp;<a href=\"https:\/\/cbic-gst.gov.in\/pdf\/circular-cgst-125.pdf\">Circular No. 125\/44\/2019-GST dated 18 November 2019<\/a>&nbsp;and&nbsp;<a href=\"https:\/\/cbic-gst.gov.in\/pdf\/Circular_Refund_135_5_2020.pdf\">Circular No. 135\/05\/2020-GST dated 31 March 2020<\/a>, which deal with electronic refund processing and Annexure-B reporting requirements.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What Has Changed?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The main change is that Annexure-B is no longer a simple PDF attachment for the covered refund categories. It has now become a structured data statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Earlier:<\/strong>&nbsp;Annexure-B was generally uploaded as PDF.<br><strong>Now:<\/strong>&nbsp;Annexure-B must be prepared in the offline utility, converted into JSON and uploaded on the GST portal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This change is intended to improve automation, invoice-level verification and system-based validation of refund claims.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For businesses claiming accumulated ITC refund, proper reconciliation of books, purchase register, GSTR-2B and GSTR-3B is now very important. For regular GST compliance, taxpayers may refer to&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST filing services<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Refund Categories Covered<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Annexure-B Offline Utility is applicable mainly to the following refund categories:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Export of goods or services without payment of tax<\/strong><br>This applies where exports are made under LUT\/Bond and refund of accumulated ITC is claimed.<\/li>\n\n\n\n<li><strong>Supplies to SEZ unit or SEZ developer without payment of tax<\/strong><br>This applies where zero-rated supplies are made to SEZ without payment of tax.<\/li>\n\n\n\n<li><strong>Refund due to inverted duty structure<\/strong><br>This applies where ITC accumulates because input tax rate is higher than output tax rate.<\/li>\n\n\n\n<li><strong>Export of electricity without payment of tax<\/strong><br>This category is also covered where accumulated ITC refund is claimed.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, the utility is&nbsp;<strong>not applicable to every GST refund<\/strong>. It is mainly applicable to specified refund applications involving accumulated ITC.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Why Annexure-B Is Now More Important<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Annexure-B contains invoice-wise details of inward supplies on which ITC has been claimed and refund is sought. Since the new utility uses structured data, taxpayers must report details correctly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important fields include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supplier GSTIN<\/li>\n\n\n\n<li>Invoice number<\/li>\n\n\n\n<li>Invoice date<\/li>\n\n\n\n<li>HSN\/SAC code<\/li>\n\n\n\n<li>Category of inward supply<\/li>\n\n\n\n<li>Taxable value<\/li>\n\n\n\n<li>Tax amount<\/li>\n\n\n\n<li>Eligible ITC<\/li>\n\n\n\n<li>Blocked or ineligible ITC<\/li>\n\n\n\n<li>ITC reversals<\/li>\n\n\n\n<li>Relevant GSTR-2B period<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Any incorrect reporting may result in validation errors, invalid document report, deficiency memo or delay in refund processing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For refund-related reconciliations, businesses may take support for&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST ITC reconciliation<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Structure of Annexure-B Offline Utility<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Annexure-B Offline Utility broadly contains:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Table 1 \u2013 Reversal Details<\/strong><\/li>\n\n\n\n<li><strong>Table 2 \u2013 HSN\/SAC-wise inward invoice details for which ITC has been claimed in GSTR-3B<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Invoice details must be reported HSN\/SAC-wise and category-wise. The inward supplies should be classified as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inputs<\/li>\n\n\n\n<li>Input services<\/li>\n\n\n\n<li>Capital goods<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This classification is important because refund eligibility may differ depending on the nature of ITC.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Invoices with Multiple HSN\/SAC Codes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Many purchase invoices contain more than one HSN\/SAC code or more than one category of supply. For example, one invoice may include goods, services and capital items.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In such cases, the invoice should not be reported as one combined entry. It should be split into separate line items.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Each line item should represent:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>One HSN\/SAC code; and<\/li>\n\n\n\n<li>One category of inward supply.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Taxable value and tax amount should also be divided proportionately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is a common area where mistakes may happen. Businesses should not prepare Annexure-B mechanically from the purchase register without checking HSN\/SAC-wise details.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Duplicate Document Validation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The utility applies duplicate document validation generally on the basis of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supplier GSTIN<\/li>\n\n\n\n<li>Invoice number<\/li>\n\n\n\n<li>Invoice date<\/li>\n\n\n\n<li>Category of inward supply<\/li>\n\n\n\n<li>HSN\/SAC code<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If the same invoice details are repeated with identical parameters, it may create validation issues. Therefore, taxpayers should clean the data before generating the JSON file.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">ITC Reversals Must Be Correctly Reported<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The utility also requires correct reporting of ITC reversals. Taxpayers should carefully consider:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reversal under Rule 38, Rule 42 and Rule 43<\/li>\n\n\n\n<li>Blocked credit under Section 17(5) of the CGST Act<\/li>\n\n\n\n<li>Other reversals reported in Table 4(B)(2) of GSTR-3B<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Wrong reporting of reversals may directly affect the eligible refund amount and may lead to departmental objection.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">How to Upload Annexure-B JSON in RFD-01<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The general process is:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Login to GST portal<\/li>\n\n\n\n<li>Go to\u00a0<strong>Services > Refunds > Application for Refund<\/strong><\/li>\n\n\n\n<li>Select the relevant refund category<\/li>\n\n\n\n<li>Prepare Annexure-B in the offline utility<\/li>\n\n\n\n<li>Generate JSON file<\/li>\n\n\n\n<li>Upload JSON file in Form GST RFD-01<\/li>\n\n\n\n<li>Validate uploaded data<\/li>\n\n\n\n<li>Check valid and invalid document reports<\/li>\n\n\n\n<li>Submit the refund application with DSC\/EVC<\/li>\n\n\n\n<li>Download ARN acknowledgement<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers should not manually edit the JSON file. If correction is required, revise the offline utility and generate a fresh JSON file.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">GSTR-2B Validation: Key Precaution<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The new system may validate invoice details with GSTR-2B. Therefore, before filing refund application, taxpayers should verify:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Whether supplier has reported invoice in GSTR-1\/IFF<\/li>\n\n\n\n<li>Whether invoice appears in GSTR-2B<\/li>\n\n\n\n<li>Whether GSTIN, invoice number and invoice date match<\/li>\n\n\n\n<li>Whether tax amount matches with books<\/li>\n\n\n\n<li>Whether ITC is eligible and not blocked<\/li>\n\n\n\n<li>Whether ITC has already been reversed<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For businesses facing mismatch issues, professional support in&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST return filing<\/a>&nbsp;and ITC reconciliation can help avoid refund delays.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Practical Checklist Before Filing GST Refund<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before filing refund application, taxpayers should check:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Correct refund category<\/li>\n\n\n\n<li>ITC reconciliation with GSTR-2B<\/li>\n\n\n\n<li>HSN\/SAC-wise invoice breakup<\/li>\n\n\n\n<li>Classification of inputs, input services and capital goods<\/li>\n\n\n\n<li>Blocked credit under Section 17(5)<\/li>\n\n\n\n<li>ITC reversals in GSTR-3B<\/li>\n\n\n\n<li>Duplicate invoice entries<\/li>\n\n\n\n<li>Latest version of Annexure-B Offline Utility<\/li>\n\n\n\n<li>Correct JSON generation<\/li>\n\n\n\n<li>Complete supporting documents<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Supporting documents may include export invoices, LUT, FIRC\/BRC, shipping bills, SEZ endorsement, purchase invoices and reconciliation statements.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Common Mistakes to Avoid<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers should avoid:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Uploading old PDF Annexure-B<\/li>\n\n\n\n<li>Using outdated utility<\/li>\n\n\n\n<li>Wrong HSN\/SAC reporting<\/li>\n\n\n\n<li>Wrong classification of ITC<\/li>\n\n\n\n<li>Claiming ITC without GSTR-2B reconciliation<\/li>\n\n\n\n<li>Duplicate invoice entries<\/li>\n\n\n\n<li>Wrong invoice date format<\/li>\n\n\n\n<li>Incorrect ITC reversal reporting<\/li>\n\n\n\n<li>Claiming blocked credit<\/li>\n\n\n\n<li>Manually editing JSON file<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Such mistakes may result in validation errors, deficiency memo, refund rejection or delay.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What If GST Refund Is Rejected?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If GST refund is rejected fully or partly, the taxpayer should examine the rejection order carefully. Common reasons may include documentation gaps, ITC mismatch, GSTR-2B mismatch, export proof issues, SEZ endorsement issues or incorrect refund computation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where the rejection is legally or factually incorrect, the taxpayer may file appeal under Section 107 of the CGST Act. For such cases, refer to&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-appeal-apl01.html\">GST appeal filing in Form APL-01<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the matter goes beyond the first appellate stage, professional support may be required for&nbsp;<a href=\"https:\/\/caalokkumar.com\/gstat-appeal-filing.html\">GSTAT appeal filing<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For refund objections, notices, deficiency memos or demand-related matters, taxpayers may also refer to&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-notice-demand-defence.html\">GST notice reply and demand defence<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Why This Update Matters for Businesses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This update shows that GST refund processing is moving towards structured reporting, automated verification and invoice-level validation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is especially important for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exporters<\/li>\n\n\n\n<li>SEZ suppliers<\/li>\n\n\n\n<li>Manufacturers<\/li>\n\n\n\n<li>E-commerce sellers<\/li>\n\n\n\n<li>High-volume traders<\/li>\n\n\n\n<li>Businesses facing inverted duty structure<\/li>\n\n\n\n<li>Entities regularly claiming accumulated ITC refund<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For businesses in Delhi NCR and across India, professional guidance in&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST compliance<\/a>,&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST return filing<\/a>&nbsp;and&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST refund filing<\/a>&nbsp;can help avoid unnecessary refund delays.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Professional Assistance for GST Refund Filing<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/caalokkumar.com\" target=\"_blank\" rel=\"noreferrer noopener\">CA Alok Kumar <\/a><\/strong>provides professional support for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST registration<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST return filing<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST refund filing<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/caindwarka.com\">ITC reconciliation<\/a><\/li>\n\n\n\n<li>Export refund documentation<\/li>\n\n\n\n<li>SEZ refund documentation<\/li>\n\n\n\n<li>Inverted duty structure refund computation<\/li>\n\n\n\n<li>Annexure-B Offline Utility preparation<\/li>\n\n\n\n<li>JSON file review before upload<\/li>\n\n\n\n<li>Refund deficiency memo reply<\/li>\n\n\n\n<li><a href=\"https:\/\/caalokkumar.com\/gst-notice-demand-defence.html\">GST notice reply<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/caalokkumar.com\/gst-appeal-apl01.html\">GST appeal filing<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/caalokkumar.com\/gstat-appeal-filing.html\">GSTAT appeal filing<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Annexure-B Offline Utility is an important procedural change in GST refund filing. From&nbsp;<strong>18 May 2026<\/strong>, specified refund claims involving accumulated ITC must be supported by structured JSON-based Annexure-B reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers should focus on invoice-level accuracy, HSN\/SAC-wise reporting, GSTR-2B reconciliation, ITC eligibility and proper documentation before filing refund application.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Need Help in GST Refund Filing?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For GST refund filing, Annexure-B Offline Utility preparation, ITC reconciliation, <a href=\"https:\/\/caalokkumar.com\" target=\"_blank\" rel=\"noreferrer noopener\">RFD-01 filing<\/a>, refund notice reply or appeal against refund rejection, contact CA Alok Kumar\u2019s GST team.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Call \/ WhatsApp:<\/strong>&nbsp;+91-9818167102<br><strong>Website:<\/strong>&nbsp;<a href=\"https:\/\/caalokkumar.com\/\">caalokkumar.com<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Official Source References<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.gst.gov.in\/newsandupdates\/read\/660\">GST Portal Advisory on Annexure-B Offline Utility for refund applications involving accumulated ITC<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxinformation.cbic.gov.in\/content\/html\/tax_repository\/gst\/acts\/2017_CGST_act\/active\/chapter11\/section54_v1.00.html\">Section 54 of the CGST Act, 2017 \u2013 Refund of tax<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxinformation.cbic.gov.in\/content\/html\/tax_repository\/gst\/rules\/cgst_rules\/active\/chapter10\/rule89_v1.00.html\">Rule 89 of the CGST Rules, 2017 \u2013 Application for refund<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/pdf\/circular-cgst-125.pdf\">CBIC Circular No. 125\/44\/2019-GST dated 18 November 2019<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/pdf\/Circular_Refund_135_5_2020.pdf\">CBIC Circular No. 135\/05\/2020-GST dated 31 March 2020<\/a><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/caalokkumar.com\" target=\"_blank\" rel=\"noreferrer noopener\">GST Consultant in Dwarka<\/a>  <a href=\"https:\/\/caalokkumar.com\" target=\"_blank\" rel=\"noreferrer noopener\">GST Refund Consultant in Dwarka Delhi<\/a><\/strong> <strong><a href=\"https:\/\/caalokkumar.com\">CA Near Me<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Refund Alert: Annexure-B Utility Mandatory from 18 May 2026 GST refund filing has become more structured from&nbsp;18 May 2026. GSTN has introduced a standardised&nbsp;Annexure-B Offline Utility&nbsp;for specified refund applications&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[406],"tags":[400,1217,1216],"class_list":["post-1421","post","type-post","status-publish","format-standard","hentry","category-gst-refund","tag-gst-refund","tag-gst-refund-filing","tag-gst-rfd-01"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST Refund Alert: Annexure-B Utility Mandatory Now - CA ALOK KUMAR<\/title>\n<meta name=\"description\" content=\"GSTN has made Annexure-B Offline Utility mandatory for specified GST refund applications involving accumulated ITC from 18 May 2026. 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