Annexure B worked example: ads, imported services and capital goods

Fill Annexure B from reviewed purchase documents and the ITC availed in your returns. For each row, establish the inward-supply type, document details, input category, tax, credit eligibility and applicable GSTR-2B period. Then reconcile the statement to the smaller figure that qualifies as Net ITC for the refund.

All transactions, references, dates and amounts below are invented. Google, Meta and Reddit are recognisable brand examples; the legal supplier on your actual invoice determines the treatment. Placeholder GSTINs are deliberately not valid upload data. This example is a working guide, not a file to upload.

1. Build the purchase working

For the overall distinction between export and purchase records, see Statement 3 and Annexure B: what goes where?. The entries below cover the purchase-credit side of that workflow.

Assume an April–June 2026 service-export claim. These purchases are for the business; credit conditions are met and ITC was availed in the quarter. Domestic advertising is assumed to be an interstate supply billed by an Indian GST-registered entity. The inverter is a local purchase capitalised in the books. There are no blocked credits, other reversals or cess.

Purchase	Value before tax	CGST	SGST	IGST
Google advertising	₹80,000	₹0	₹0	₹14,400
Meta advertising	₹50,000	₹0	₹0	₹9,000
Reddit imported advertising, RCM discharged	₹20,000	₹0	₹0	₹3,600
Capitalised inverter system	₹50,000	₹4,500	₹4,500	₹0
Total tax		₹4,500	₹4,500	₹27,000

Tax rates are assumptions for these fictional documents. Copy the actual tax and classification from supported records; a vendor name does not determine the tax head or rate.

2. Choose supply type and input category separately

Purchase	Type of inward supply	Type of document	Category of input supplies
Google / Meta Indian invoices	Inward Supplies from Registered Persons	Invoice/Bill of Entry	Input Services
Reddit foreign service, supplier unregistered in India	Import of Services	Invoice/Bill of Entry	Input Services
Capitalised inverter system	Inward Supplies from Registered Persons	Invoice/Bill of Entry	Capital Goods

Use the exact dropdown values. An imported service belongs under Import of Services, even though its tax is paid through reverse charge. Do not choose the generic unregistered-person RCM category solely because the foreign supplier has no Indian GSTIN.

The utility also supports registered-person RCM, unregistered-person RCM, imports of goods, SEZ-to-DTA imports and ISD supplies. Those categories have different required fields; do not select them to bypass a validation error. GST portal: Annexure B dropdowns and field behaviour.

3. Enter document details and return periods

Here are example document references. The domestic documents appear in April 2026 GSTR-2B. The foreign-service document is the recipient’s self-invoice, cross-referenced to the original supplier bill.

Record	Document number	Date	Document value used here	2B return period
Google Indian tax invoice	DEMO-G01	30-04-2026	₹94,400	04-2026
Meta Indian tax invoice	DEMO-M01	30-04-2026	₹59,000	04-2026
Imported-service self-invoice	RCM/26-27/001	15-04-2026	₹23,600	Auto-disabled / NA
Inverter supplier invoice	DEMO-P01	10-04-2026	₹59,000 before splitting below	04-2026

Document value is distinct from taxable value and from tax credit. The domestic values above include the tax shown on those documents. The fictional self-invoice separately shows ₹20,000 service value and ₹3,600 recipient-paid IGST, with a ₹23,600 total. Only ₹20,000 is payable to the foreign supplier. Preserve that explanation alongside the original bill; do not record both documents as two purchases. See how to prepare the self-invoice and pay RCM.

Enter your supplier’s real GSTIN and legal name for domestic invoices. For Import of Services, the current utility disables the supplier-GSTIN and 2B-period fields and fills NA. It also disables CGST/SGST and the port-code field. Do not invent a GSTIN or 2B month. GST portal: disabled fields.

The claim header uses 042026 to 062026; the 2B column uses 04-2026. These are different fields and formats. A supplier reporting late would change the actual 2B period; see which GSTR-2B period to enter.

4. Split a multi-HSN asset invoice without duplicating it

Suppose DEMO-P01 contains an inverter and battery under separate HSN headings. The classifications below are illustrative; use the codes supported by your actual invoice and classification review.

Same invoice, separate line	HSN	Allocated document value including tax	CGST	SGST
Inverter component, Capital Goods	8504	₹35,400	₹2,700	₹2,700
Battery component, Capital Goods	8507	₹23,600	₹1,800	₹1,800
Invoice total		₹59,000	₹4,500	₹4,500

Both rows retain the same supplier, document number and date. Each has its own input category/HSN combination and allocated amounts. Entering the whole ₹59,000 on both rows would double the document value. The same principle applies where a single invoice mixes goods and services. GSTN Annexure B advisory, 18 May 2026.

For the advertising rows, fill the verified SAC from the invoice or service-classification working. The utility requires a 4-, 6- or 8-digit HSN/SAC. Passing the digit-length check does not establish that a code describes the supply correctly. GST portal: HSN/SAC validation.

5. Reconcile eligible credit to refundable Net ITC

Under this example’s assumptions, select No for blocked under section 17(5), Yes for eligible ITC, enter each row’s eligible tax amount and zero ineligible ITC. This includes the otherwise eligible capital-goods rows. Their exclusion from this refund belongs in the computation.

Eligible ITC ₹36,000 − capital-goods ITC ₹9,000 = refund Net ITC ₹27,000.

If your facts produce partial eligibility, enter the supported eligible and ineligible amounts and reconcile the applicable reversals with GSTR-3B. Do not deduct the same exclusion twice. Enter zero reversal totals only when that is true; copying this example’s zeros is not a review of your returns.

For a case with blocked or partly eligible credit, follow the eligibility and reversals working. It explains which purchase records belong in the statement and where each reduction is accounted for.

The capital-goods guide explains why eligible asset credit stays outside Rule 89(4) Net ITC. The refund calculation then applies the export proportion and both ledger limits to ₹27,000.

6. Generate and verify the upload

Validate the completed utility, correct its source cells, generate JSON and upload through Annexure B. Compare the accepted rows, tax by head, reversals and consolidated total with your working before moving to the computation. Retain the validated-document download before filing.

If the file or any rows fail, follow the upload-error guide. A valid row or a successful upload does not establish legal refund eligibility.