Statement of invoices to be submitted with application for refund of unutilized ITC
 as per circular no 135/05/2020 dt. 31.03.2020 New Requirement to mention HSN/SAC in Annexure ‘B’
6.1 References have also been received from the field formations that HSN wise details of goods and services are not available in FORM GSTR-2A and therefore it becomes very difficult to distinguish ITC on capital goods and/or input services out of total ITC for a relevant tax period. It has been recommended that a column relating to HSN/SAC Code should be added in the statement of invoices relating to inward supply as provided in Annexure–B of the circular No. 125/44/2019-GST dated 18.11.2019 so as to easily identify between the supplies of goods and services.
6.2 The issue has been examined and considering that such a distinction is important in view of the provisions relating to refund where refund of credit on Capital goods and/or services is not permissible in certain cases, it has been decided to amend the said statement. Accordingly, Annexure-B of the circular No. 125/44/2019-GST, dated 18.11.2019 stands modified to that extent.
6.3 A suitably modified statement format is attached for applicants to upload the details of invoices reflecting in their FORM GSTR-2A. The applicant is, in addition to details already prescribed, now required to mention HSN/SAC code which is mentioned on the inward invoices. In cases where supplier is not mandated to mention HSN/SAC code on invoice, the applicant need not mention HSN/SAC code in respect of such an inward supply.
as per circular no-125/44/2019
as per circular no 135/05/2020
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Dear Sir,
This Annexure B should be submitted even in case of refund of IGST with payment of tax. As we are not claiminb refund of untilized ITC but claiming refund of tax paid on export of services. We have paid cash to the extent of IGST.