GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory from 18 May ...
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 ...
The Revenue Department, under the Ministry of Finance, may restrict any editing or manual intervention in GSTR-3B. According ...
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