GST Refund Utility Download 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.
If you are searching for a "GST refund utility", you probably need GSTN's Annexure-B offline utility. Following a 2026 GSTN advisory, it is the way to furnish the statement of inward invoices for accumulated-ITC refund claims. The category statements (Statement 3, 1A, 5 and so on) are still filled on the RFD-01 screen. This guide covers both.
A 2026 GSTN advisory moved Annexure-B for refunds of accumulated ITC from a PDF upload to an Excel-based offline utility that generates a JSON file, uploaded on the RFD-01 screen. The template's Read Me sheet sets out the steps and the validations applied. It covers the accumulated-ITC categories: exports and SEZ supplies without payment and inverted duty structure. Invoices are checked against GSTR-2B. The category statements are filled online as part of RFD-01.
Two different things people call "the refund utility"
| What | Where it lives | Format |
|---|---|---|
| Category statements (Statement 1/1A, 2, 3/3A, 4, 5/5A, 5B, 6, 7) | Part of FORM GST RFD-01. The Handbook lists them as items "to be filled online" | Entered on the RFD-01 screen |
| Annexure-B (statement of inward invoices) for accumulated-ITC refunds | GSTN offline utility, downloaded from the GST portal | Excel in, JSON out |
| Supporting documents (BRC/FIRC, endorsements, orders, CA certificate) | Document upload on RFD-01 | PDF/image files |
The ARN is generated only after the statements are complete, every document is uploaded and, where needed, the amount is debited from the ledger. A half-finished upload therefore stops the claim from being filed at all.
If you would rather hand over the books and have the utility, statements and filing done for you, see our GST refund process service.
What changed in 2026
GSTN's 2026 advisory on filing Annexure-B through the offline utility changed the mechanics, not the law:
- PDF is out for accumulated-ITC claims. Annexure-B for these categories is furnished through the offline utility, which produces a JSON file for upload.
- Invoice-level detail stays. The utility still captures each inward invoice and the ITC claimed on it, now in a fixed template rather than an unstructured PDF.
- Validations run before upload. The utility checks the data against its own rules, and the portal compares invoices with GSTR-2B. Errors must be cleared before the JSON will upload.
- Read the Read Me sheet. The file-size limits, line limits and field formats are set out in the template's Read Me section. They can change with new versions, so check the current version on the GST portal before you start rather than relying on figures quoted elsewhere.
For the column-by-column content of Annexure B, see Annexure B for GST refund: format.
Step by step: download, fill, upload
- Download the latest utility from the GST portal's refund section. Old versions saved on your computer may be rejected, so download fresh for each filing season.
- Read the Read Me sheet for the current layout, limits and validations.
- Enter the inward invoices and any reversal details in the template, marking the ITC claimed. Use drop-down values exactly as given. Typed variants fail validation.
- Validate inside the utility and clear every error it flags.
- Generate the JSON file. Do not edit or rename it afterwards.
- Upload the JSON through the link on the RFD-01 screen for your refund category.
- Read the validation reports. Check the valid and invalid documents sheets against your GSTR-2B before you submit.
- Complete the category statements and uploads, debit the ledger where required, and file with DSC or EVC to generate the ARN.
If your invoice volume needs more than one utility file, follow the Read Me instructions on how reversals are reported across files, so that they are not counted twice.
Worked example: why the GSTR-2B check matters
Illustration (round figures). An exporter under LUT enters 1,200 inward invoice lines with ITC of ₹12 lakh. After upload, the invalid-documents report shows 40 lines with ₹0.6 lakh of ITC not found in GSTR-2B.
- For periods from 01.01.2022, refund is limited to ITC on invoices reflected in GSTR-2B (Circular 197/09/2023-GST). The ₹0.6 lakh will not be refunded.
- The exporter should keep those 40 lines out of the Net ITC used in Statement 3A, or the formula will overstate the refund. That mismatch is a standard deficiency-memo ground.
- Imports, ISD credit and reverse-charge ITC are outside the GSTR-2B match (Circular 139/09/2020-GST read with 197/09/2023-GST). Keep bills of entry ready for import credit.
Net ITC for the formula becomes ₹11.4 lakh. You can see the effect on the refund in the GST refund calculator.
Common upload errors and fixes
| Error | Likely cause | Fix |
|---|---|---|
| Invalid date format | Date typed as text or in the wrong order | Re-enter in the format the utility asks for (dd-mm-yyyy) |
| Duplicate serial number or entry | Rows copied twice | Remove duplicates and re-validate |
| JSON has invalid data format | File edited or renamed after generation, or an old utility version used | Regenerate from the latest utility and upload unchanged |
| Drop-down mismatch | Values pasted with extra spaces | Pick from the list, or trim spaces |
| Reversal counted twice | Reversals repeated across files | Report them as the Read Me instructs |
For the category statements, the usual failure is a mismatch with GSTR-1. That is covered in Statement 3 in GST refund and Statement 1A for inverted duty.
Need help with the refund utility?
The new utility moves the reconciliation work to before filing: HSN-wise splits, GSTR-2B matching and reversal reporting all have to be right before a JSON will upload. If you have a large invoice volume, several quarters to file, or a claim that keeps failing validation, our GST refund process service prepares the utility files and statements and files the claim. For inverted duty cases, see our inverted duty refund service.
Key takeaways
- Following a 2026 GSTN advisory, Annexure-B for accumulated-ITC refunds is filed through GSTN's Excel offline utility as a JSON upload.
- It covers the accumulated-ITC categories: exports and SEZ supplies without payment, and inverted duty.
- Limits and field formats are in the template's Read Me sheet; download the current version each time.
- Invoices are validated against GSTR-2B. ITC not in GSTR-2B is not refunded, except imports, ISD and RCM credit.
- Category statements are still filled on the RFD-01 screen. The ARN comes only after everything is uploaded.
Read next
- GST RFD-01 refund application filing guide
- GST refund forms list: RFD-01 to RFD-11
- Refund file: what to assemble before filing
- Statement 5 for GST refund: SEZ supplies
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.