The article explains how the Government replaced the PDF-based Annexure-B with a structured JSON utility for GST refund ...
GSTN has replaced manual Annexure-B filing with a JSON-based automated validation utility linked directly to Form RFD-01. The new system introduces invoice-level checks, ITC classification, and ...
What changed?: Businesses must now upload detailed invoice-level data in JSON via Annexure-B for GST refund claims, enabling upfront automated validation. Why it matters: The move aims to reduce ...