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GST

ITC must appear in GSTR-2B to count for refund

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Refund of unutilised ITC is limited to credit you can lawfully avail. Since Sec 16(2)(aa) and Rule 36(4), ITC is available only on invoices that appear in GSTR-2B, so the Annexure B invoice list should tie to GSTR-2B. Check current circulars on refund ITC before filing.

Provisions

Sec 16(2)(aa), CGST Act 2017; Rule 36(4), CGST Rules 2017; Rule 89(4), CGST Rules 2017

Analysis

If net ITC in your books is ₹2,40,000 but GSTR-2B shows ₹2,10,000, build the claim on ₹2,10,000. Officers compare Annexure B against GSTR-2B and question any excess. Chasing suppliers to file before you claim gives a larger, cleaner refund.

Close

  1. Download GSTR-2B for every month in the claim
  2. Match Annexure B invoice by invoice
  3. Remove credits not in GSTR-2B
  4. Follow up with suppliers for missing invoices

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