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GSTN Introduces Annexure-B Validation for Manual GST Refunds
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N/Atax

GSTN Introduces Annexure-B Validation for Manual GST Refunds

May 21, 2026

GSTN has mandated the filing of Annexure-B for certain GST refund claims, incorporating invoice-wise validation to improve compliance and clarity in the refund process.

GSTN: New Requirements for Manual GST Refund Claims

GST Network (GSTN) has introduced a requirement for the offline filing of Annexure-B for specific GST refund claims. This process now includes invoice-wise validation through GSTR-2B, aimed at enhancing the accuracy and integrity of refund applications.

The advisory outlines detailed reporting requirements concerning Input Tax Credit (ITC), HSN/SAC classification, and reversals, reflecting a shift towards stricter compliance measures in the GST framework.

Practitioners should be aware of these new requirements as they may impact the preparation of GST refund claims, necessitating additional diligence in data reporting and compliance practices.

Citations

  • GSTN (2026)
Source:N/A
Practice Areas:tax

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