https://www.taxtmi.com/article/detailed?id=16440 Revised Annexure-B for refund of unutilised input tax credit now requires detailed invoice-level disclosure, including type of inward supply, document type, import port code, blocked credit status, ineligible ITC, and GSTR-2B period tagging. The utility is designed to aid reconciliation with GSTR-2B and GSTR-3B, but it introduces frequent validation errors on formatting, classification, and matching. Reconciliation of ITC, reversals, and reclaims remains critical, especially where the same invoice appears in multiple periods because of temporary reversal and later reclaim. Capital goods, imports, RCM entries, and other mismatches require careful working papers and invoice-wise reconciliation. en-us Mon, 18 May 2026 08:44:53 +0530 Mon, 18 May 2026 08:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16440 Revised Annexure-B for refund of unutilised input tax credit now requires detailed invoice-level disclosure, including type of inward supply, document type, import port code, blocked credit status, ineligible ITC, and GSTR-2B period tagging. The utility is designed to aid reconciliation with GSTR-2B and GSTR-3B, but it introduces frequent validation errors on formatting, classification, and matching. Reconciliation of ITC, reversals, and reclaims remains critical, especially where the same invoice appears in multiple periods because of temporary reversal and later reclaim. Capital goods, imports, RCM entries, and other mismatches require careful working papers and invoice-wise reconciliation. Articles Goods and Services Tax - GST Mon, 18 May 2026 08:44:53 +0530 https://www.taxtmi.com/article/detailed?id=16440