Refund of Input Tax Credit limited to ITC reflected in supplier-filed GSTR-1 and appearing in recipient GSTR-2A; imports and ISD unaffected. Refunds of accumulated Input Tax Credit are restricted to ITC supported by invoice details uploaded by suppliers in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A, modifying prior guidance that allowed refunds based on missing invoices uploaded by applicants. This restriction does not affect refund treatment for ITC on imports, ISD documents, or inward supplies liable to reverse charge, which remain governed by pre-existing practice.