GSTR-2A reliance for refund processing permits portal invoice evidence while allowing hard-copy invoices when records are missing. Claimants must submit a print out of FORM GSTR-2A and a manually completed Annexure A declaring ITC eligibility; proper officers may request hard copy invoices only when GSTR-2A lacks details. The portal will compute refundable unutilized ITC as the least of prescribed amounts and debits the electronic credit ledger in the order of integrated tax, then central and state tax equally, with applications permitted only after such debiting and ARN generation. Rejected ineligible ITC is re credited with simultaneous demand; other re credits require an undertaking or final adverse appeal decision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-2A reliance for refund processing permits portal invoice evidence while allowing hard-copy invoices when records are missing.
Claimants must submit a print out of FORM GSTR-2A and a manually completed Annexure A declaring ITC eligibility; proper officers may request hard copy invoices only when GSTR-2A lacks details. The portal will compute refundable unutilized ITC as the least of prescribed amounts and debits the electronic credit ledger in the order of integrated tax, then central and state tax equally, with applications permitted only after such debiting and ARN generation. Rejected ineligible ITC is re credited with simultaneous demand; other re credits require an undertaking or final adverse appeal decision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
