In a bid to make the GST refund system more automated, the government is introducing an Annexure-B offline utility in place of the earlier PDF-based Annexure-B in Form GST RFD-01, making the refund filing process more streamlined, structured and system-driven.

With this enhancement, businesses claiming GST refunds on unutilised Input Tax Credit (ITC), particularly exporters and taxpayers operating under an inverted duty structure, are expected to benefit from improved data accuracy, faster processing and greater transparency in refund applications. The revised utility is also likely to enable stronger system-based validation and reduce manual intervention, thereby improving efficiency and ensuring smoother processing of refund claims.