https://www.taxtmi.com/article/detailed?id=16553 Line-item-wise reporting in Annexure-B for ITC refund requires the ITC availed in GSTR-3B to be furnished with additional detail, even where the net refund claim excludes capital goods ITC, permanent reversal under 4(B)(1), and temporary reversal under 4(B)(2). Monthly refund filings are better suited to matching Annexure-B with GSTR-3B details, while quarterly or half-yearly refund periods may create reconciliation challenges, especially for taxpayers following the reversal-and-reclaim methodology. en-us Tue, 02 Jun 2026 08:48:21 +0530 Tue, 02 Jun 2026 08:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16553 Line-item-wise reporting in Annexure-B for ITC refund requires the ITC availed in GSTR-3B to be furnished with additional detail, even where the net refund claim excludes capital goods ITC, permanent reversal under 4(B)(1), and temporary reversal under 4(B)(2). Monthly refund filings are better suited to matching Annexure-B with GSTR-3B details, while quarterly or half-yearly refund periods may create reconciliation challenges, especially for taxpayers following the reversal-and-reclaim methodology. Articles Goods and Services Tax - GST Tue, 02 Jun 2026 08:48:21 +0530 https://www.taxtmi.com/article/detailed?id=16553