GSTN Advisory: Annexure-B Offline Utility & GST Appeal Pre-Deposit

Auto-drafted from official sources and under review by CA Rajeev Ranjan. Verify against the original notification before you act.

Two recent GSTN advisories bring practical changes to how taxpayers file refund applications and handle GST appeals. Here is what you need to know.

Annexure-B for ITC Refund Applications (Advisory dated 18-05-2026)

GSTN has introduced an offline utility for filing Annexure-B, which is required when applying for a refund of accumulated Input Tax Credit (ITC).

Previously, taxpayers had to manage this data entry directly on the portal. The offline tool allows you to prepare and validate the Annexure-B data on your system before uploading it, reducing the risk of errors and session time-outs during large filings.

Who is affected?

• Businesses claiming GST refunds on account of accumulated ITC (for example, due to an inverted duty structure or zero-rated supplies without payment of tax)
• GST practitioners and CAs filing refund applications on behalf of clients

What should you do?

• Download the new offline utility from the GST portal
• Prepare your Annexure-B data using the utility
• Upload the generated file when submitting your refund application
• Check the official advisory for the exact file format, field requirements, and any applicable filing window, these details were not fully specified in the summary

Pre-Deposit Percentage & Appeal Filing Clarification (Advisory dated 21-02-2026)

A separate advisory clarifies how the pre-deposit requirement works when filing an appeal on the GST portal. Pre-deposit is the partial payment of a disputed tax demand that a taxpayer must make before an appeal is admitted.

The advisory addresses how this percentage is calculated and how the payment should be reflected and processed through the portal.

Who is affected?

• Any GST-registered taxpayer who has received a demand order and intends to file an appeal
• Tax consultants managing appeal filings for clients

What should you do?

• Before filing an appeal, review this advisory to confirm the correct pre-deposit amount
• Ensure the payment is made through the correct head on the GST portal before submitting the appeal form
• Refer to the official notification for the precise percentage and portal steps, as these were not detailed in the available summary

Key Takeaways

• ITC refund filers: switch to the new offline utility for Annexure-B to make large refund applications smoother
• Taxpayers with pending demands: check the February advisory before calculating and paying pre-deposit for any appeal
• Both advisories are available on the GSTN advisory page maintained by ICAI's Indirect Tax Committee, always use the primary source for exact figures and steps

If you are unsure how either change applies to your specific situation, speak with your CA before filing.

Source: Official notification