Annexure B explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Annexure B is the statement of inward invoices you upload with an ITC refund claim. It lists every purchase invoice whose credit feeds the refund and marks whether that credit is eligible. Exporters under LUT, SEZ suppliers and inverted-duty claimants all need it.
Annexure B is the "statement of invoices" prescribed by Circular No. 125/44/2019-GST for refunds of unutilised ITC. It lists supplier GSTIN, invoice number, date, value, the type of supply (inputs, input services, capital goods), HSN/SAC (added after Circular 135/05/2020-GST), the tax heads, and ITC eligibility (Yes/No/Partially). For tax periods from 01.01.2022, only invoices reflected in GSTR-2B support the refund (Circular 197/09/2023-GST). Imports, ISD credit and reverse-charge credit are the exceptions.
Where Annexure B fits in the refund file
The Refunds Handbook calls it the statement of invoices "to be submitted with application for refund of unutilized ITC" and reproduces it as its Annexure IV. On the portal and in practice everyone calls it Annexure B. It is required in these categories:
| Refund category | Annexure B needed? |
|---|---|
| Export of goods/services without payment of tax (LUT) | Yes |
| Supplies to SEZ unit/developer without payment of tax | Yes |
| Inverted duty structure | Yes |
| Export of services with payment of IGST | Yes (as a statement of invoices) |
| Excess payment of tax, excess cash ledger | No |
For a zero-rated claim, Annexure B sits alongside Statement 3 (export invoices) and Statement 3A (the Rule 89(4) calculation). Our GST refund under LUT service prepares these three together so the numbers tie up.
The Annexure B format (14 columns)
| Col | Heading | What to enter |
|---|---|---|
| 1 | Sr. No. | Running serial |
| 2 | GSTIN of the supplier | 15-character GSTIN |
| 3 | Name of the supplier | Legal name |
| 4 | Invoice No. | As per supplier's invoice or debit note |
| 5 | Date | Invoice date |
| 6 | Value | Invoice value |
| 7 | Category of input supplies | Inputs / Input services / Capital goods |
| 8 | HSN/SAC code | Added pursuant to Circular 135/05/2020-GST |
| 9 | Central tax | CGST amount |
| 10 | State/UT tax | SGST/UTGST amount |
| 11 | Integrated tax | IGST amount |
| 12 | Cess | If any |
| 13 | Eligible for ITC | Yes / No / Partially |
| 14 | Amount of eligible ITC | Credit actually availed and eligible |
Download the current template from the portal at the time of filing. Column order has been adjusted over time.
A filled example (illustration)
An exporter of engineering goods under LUT is claiming for one quarter. Figures are round and illustrative.
| Sr | Supplier GSTIN | Invoice | Date | Value (₹) | Category | HSN/SAC | IGST (₹) | CGST (₹) | SGST (₹) | Eligible | Eligible ITC (₹) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 07AAAAA0000A1Z5 | S/101 | 05-Apr | 1,18,000 | Inputs | 7208 | 18,000 | – | – | Yes | 18,000 |
| 2 | 09BBBBB0000B1Z3 | 2231 | 12-Apr | 59,000 | Input services | 9983 | 9,000 | – | – | Yes | 9,000 |
| 3 | 07CCCCC0000C1Z1 | CG-9 | 20-May | 5,90,000 | Capital goods | 8462 | – | 45,000 | 45,000 | Yes | 90,000 |
| 4 | 07DDDDD0000D1Z9 | 77 | 02-Jun | 23,600 | Input services | 9963 | – | 1,800 | 1,800 | No | 0 |
Row 3 is correctly listed, because the credit was availed. But capital-goods ITC is excluded from Net ITC in the Rule 89(4) formula, so it will not raise the refund. Row 4 (a blocked credit under section 17(5)) is shown as "No" and carries nil eligible ITC. The Net ITC for the formula here is ₹27,000 (rows 1 and 2), not ₹1,17,000. Run the full formula in our GST refund calculator.
The GSTR-2B rule decides what counts
Circular 135/05/2020-GST stopped refunds of ITC on invoices not reflected in GSTR-2A. The earlier facility of uploading self-certified copies of "missing" invoices was withdrawn. Circular 197/09/2023-GST then moved the test to GSTR-2B for tax periods from 01.01.2022. The officer relies on GSTR-2B as primary evidence that the supplier has accounted for the supply. You no longer need to upload a copy of GSTR-2B, because the officer sees it on the dashboard.
Three categories of ITC are outside the 2B-matching restriction, as long as they are otherwise eligible (Circular 139/09/2020-GST read with Circular 197/09/2023-GST):
- IGST on imports of goods, verified from bill of entry data
- Credit distributed by an ISD
- Credit on reverse-charge inward supplies
For older periods (up to 31.12.2021), GSTR-2A was the reference.
Common Annexure B mistakes
- Listing invoices not in GSTR-2B of the period or any earlier period. They are disallowed, and the officer may issue an RFD-08 notice for the difference.
- Totals that do not match the ITC in GSTR-3B. Annexure B eligible ITC should reconcile to the credit availed in GSTR-3B for the claim period.
- Marking capital goods as inputs. This inflates Net ITC and invites rejection plus recovery.
- Missing HSN/SAC. It is a simple omission that invites a deficiency memo.
- Supplier GSTIN typos. They break the 2B match for that row.
If a deficiency memo arrives anyway, our guide on responding to RFD-03 explains the re-filing route. The period between the original filing and the memo is excluded from the two-year limit.
Need help preparing Annexure B?
Most LUT refund queries we see start with an Annexure B that does not reconcile to GSTR-2B or GSTR-3B. We can build the statement from your purchase register, flag 2B gaps before filing, and tie it to Statements 3 and 3A. See GST refund for exports under LUT. For SEZ supplies, see SEZ refund support.
Key takeaways
- Annexure B is the invoice-wise statement of ITC required by Circular 125/44/2019-GST for ITC refund claims.
- It has 14 columns, including category of supply, HSN/SAC and ITC eligibility (Yes/No/Partially).
- Only invoices reflected in GSTR-2B support the refund for periods from 01.01.2022. Imports, ISD and RCM credit are the exceptions.
- Capital goods can be listed but do not enter Net ITC under Rule 89(4) or 89(5).
- Reconcile Annexure B to GSTR-3B before filing.
Read next
- Statement 3 in a GST refund for exports without payment
- Circular 135 GST refund explained
- Rule 89(4) zero-rated refund formula
- How to claim a GST refund on exports without payment (LUT)
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.