GST Refund Filing Update: Annexure-B JSON Upload Now Mandatory

The GST portal has introduced a major procedural update for taxpayers claiming refunds of accumulated or unutilized Input Tax Credit (ITC). Taxpayers filing refund applications through FORM GST RFD-01 must now prepare Annexure-B using the offline utility and upload it in JSON format.

Earlier, many businesses manually entered invoice details while applying for GST refunds. Under the new system, taxpayers are required to download the Annexure-B utility, enter invoice-level details, generate a JSON file, and upload it during refund filing. This change mainly affects exporters, SEZ suppliers, and businesses claiming refunds under inverted duty structures.

One of the biggest changes is the requirement for detailed invoice-level reporting. Taxpayers must now disclose information such as type of inward supply, document type, total ITC, eligible ITC, blocked ITC under Section 17(5), ineligible ITC, and the relevant GSTR-2B period.

The objective behind this update is to strengthen automated reconciliation and system-driven verification. The GST department is increasingly relying on GSTR-2B matching and supplier data to validate refund claims. As a result, businesses must ensure proper reconciliation between purchase registers, GSTR-2B, and refund applications to avoid delays, deficiency memos, or rejection of claims.

This update also increases compliance responsibility for taxpayers. Incorrect classification of eligible or blocked ITC may trigger disputes or refund objections. Businesses with high transaction volumes may need stronger accounting systems and regular vendor compliance monitoring.

Another important operational point is that invoices uploaded through Statement-3A may become locked until the refund is processed or the application is withdrawn. This makes accurate filing even more important.

Conclusion

The GST refund process is moving from summary-based filing to invoice-level automated validation. Businesses claiming ITC refunds should maintain accurate records, regularly reconcile GSTR-2B data, properly classify ITC, and carefully prepare Annexure-B before generating the JSON upload file. Taxpayers who adapt early to this digital compliance framework are likely to experience smoother and faster refund processing.