https://www.taxtmi.com/news?id=72879 Annexure-B for refund applications involving accumulated Input Tax Credit must be furnished through the prescribed offline utility on the GST portal for specified refund categories, including exports without payment of tax, supplies to SEZ units or developers, inverted tax structure claims, and export of electricity. The utility requires invoice-wise HSN/SAC-wise reporting, separate line items for different input categories, correct disclosure of taxable value, tax amount, blocked credit status, and proper reporting of ITC reversals. The generated JSON is to be uploaded for validation against GSTR-2B, subject to the system rules for validation, duplicate checks, and file limits. en-us Tue, 19 May 2026 18:57:02 +0530 Wed, 20 May 2026 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72879 Annexure-B for refund applications involving accumulated Input Tax Credit must be furnished through the prescribed offline utility on the GST portal for specified refund categories, including exports without payment of tax, supplies to SEZ units or developers, inverted tax structure claims, and export of electricity. The utility requires invoice-wise HSN/SAC-wise reporting, separate line items for different input categories, correct disclosure of taxable value, tax amount, blocked credit status, and proper reporting of ITC reversals. The generated JSON is to be uploaded for validation against GSTR-2B, subject to the system rules for validation, duplicate checks, and file limits. News - Tue, 19 May 2026 18:57:02 +0530 https://www.taxtmi.com/news?id=72879