Statement 3 and Annexure B: what goes where?
Export invoices on one side, inward supplies and input tax credit on the other. Understand the two statements before preparing them.
Statement 3 and Annexure B serve different purposes in refund preparation. For the service-export refund route under LUT, think of Statement 3 as the export side and Annexure B as the inward-supply credit side. Preparing one does not replace the other.
The practical distinction
| Statement 3 | Annexure B | |
|---|---|---|
| Main focus | Export invoice details and service-export realisation details | Inward invoices and the treatment of their input tax credit |
| Starting records | Export invoices and BRC/FIRC evidence | Purchase records and relevant GST return information |
| A useful review question | Can I trace each export and its realisation to supporting records? | Can I explain each credit amount and its treatment? |
The GST portal’s functionality note identifies Statement 3 for refunds of unutilised ITC on exports without payment of tax. GST portal: refund functionality note. CBIC’s refund circular includes Annexure B and discusses service-export realisation evidence. CBIC Circular 125/44/2019-GST, Annexure B and paragraph 48.
A simple example
An export invoice for ₹30,000 and its BRC/FIRC details belong on the Statement 3 side. A business advertising purchase carrying ₹900 GST belongs on the Annexure B side, subject to review of the credit. These figures are invented.
The two statements’ totals do not need to equal each other. Statement 3A is the separate refund computation in RFD-01; it applies the turnover and Net ITC calculation and credit-ledger limits. GST portal: Statement 3, Annexure B and refund calculation.
Keep two review lists
For your export list, flag missing bank evidence and unclear invoice-to-receipt allocations. If one receipt covers several invoices, preserve the explanation behind your allocation rather than entering a total without context.
For your purchase list, flag missing source documents, uncertain credit treatment and differences from the relevant returns. A supplier invoice in an accounting system is a starting point for checking a credit amount; it is not by itself a completed refund review.
These lists help a preparer or CA focus on unresolved questions before producing the final statement files.
Keep credit eligibility separate from refund eligibility: otherwise eligible capital-goods credit is disclosed in Annexure B but excluded from Rule 89(4)’s Net ITC for this refund. The capital-goods guide shows how to report a capitalised inverter without adding its GST to the refund.
What does a JSON generator actually solve?
A generator can take reviewed data and format it for an upload. That saves repetitive entry, but formatting and the underlying tax position are separate checks. A file that passes a local format check still needs the portal’s validation and the substantive claim review.
When troubleshooting, save the exact error text, the utility version and the field involved. Use the latest utility available for your refund category; an old template or a renamed file is not a reliable substitute. For Annexure B, correct the utility and generate a fresh JSON; do not edit generated JSON directly or alter its filename. GSTN advisory, 18 May 2026, section 9. Use the upload-error guide to distinguish file errors from invoice-validation errors.
Get your next steps in order
For actual entries, follow the Statement 3 worked example: export invoices and FIRC receipts. It shows two invoices, two receipts and the allocation behind them.
For purchases, follow the Annexure B worked example. It covers Indian advertising, an imported-service self-invoice and capital goods.
Working on Statement 3, Annexure B or both? Get a preparation checklist for your claim, with the records to gather and questions to resolve before preparing your files.
This guide explains the workflow, not your eligibility or a guaranteed refund amount. Check the current utility and applicable instructions before filing.