The article explains how the Government replaced the PDF-based Annexure-B with a structured JSON utility for GST refund applications. The new system enables automated invoice-level validations and ...
Right from its rollout, there have been multiple additions to Goods and Services Tax (GST) forms and return filing procedure ...
GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory from 18 May ...
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