The GSTN team has released the Gross and Net GST revenue collections for April 2026. The Detailed report is available here.

The Government has introduced an Annexure-B Offline Utility on the GST portal for filing refund applications under specified categories involving accumulated Input Tax Credit (ITC). This initiative aims to automate the refund filing process and enable system-based verification of invoices and related data.

Taxpayers must adhere to the prescribed instructions when filing refund applications to seek refund for their accumulated ITC.

• Refund Categories Covered under Annexure-B Offline Utility
  
  
  • Export of goods/services without payment of tax
  • Supplies to SEZ without payment of tax
  • Inverted duty structure refunds
  • Export of electricity without payment of tax


• Key Features of Annexure-B Offline Utility
  
  
  • Taxpayers must list the details of every purchase invoice.
  • Details are required to be reported HSN/SAC-wise.
  • Input Tax Credit must be classified into: (Input, Input Service, Capital Goods)
  • Taxpayers must also disclose ITC reversals reported in GSTR-3B within the utility.
  • The system rejects duplicate invoice entries. In cases where an invoice contains multiple HSN/SAC codes, the transaction must be bifurcated into separate line items.
  • The system will validate invoices with GSTR-2B data for periods from November 2024 onwards.
  • The system bypasses GSTR-2B validation for invoices from October 2024 or earlier periods. However, taxpayers can still proceed with filing the refund application.
  • Taxpayers can upload a maximum of 10,000 line items in a single utility file.
  • Up to 25 utility files can be uploaded in a single refund application, allowing a total of 2, 50,000 line items.


• Objective of Introducing the utility
  
  
  • To standardize the refund filing process.
  • To enable system-based validation of refund data
  • To improve accuracy and facilitate faster processing of GST refund applications

TThe Government has introduced new functionalities on the E-Way Bill portal to enhance traceability, improve data accuracy, and increase operational efficiency in the E-Way Bill system.

The proposed changes cover the following:

• Mandatory Capture of "Ship-To GSTIN" in Bill-To Ship-To Transactions
  
  In Bill-To-Ship-To transactions, taxpayers will now be required to mandatorily mention the “Ship-To GSTIN” in the E-Way Bill system, and in cases where the recipient is unregistered, "URP" shall be mentioned instead of GSTIN details.



• Introduction of EWB Closure Functionality
  
  Taxpayers can voluntarily close E-Way Bills using the new E-Way Bill (EWB) Closure functionality. When the movement of goods is canceled, the transaction is completed, or the E-Way Bill is no longer required.