GST:  GSTN has introduced a mandatory Annexure-B Offline Utility for refund claims involving accumulated ITC. Taxpayers must upload HSN/SAC-wise invoice details through JSON files, enabling automated GSTR-2B validation, standardized reporting and faster processing of refund applications. (19.05.2026)

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GST:

 GSTN has introduced a mandatory Annexure-B Offline Utility for refund claims involving accumulated ITC. Taxpayers must upload HSN/SAC-wise invoice details through JSON files, enabling automated GSTR-2B validation, standardized reporting and faster processing of refund applications.

(Advisory dated 18.05.2026)