Refund of Input Tax Credit restricted to supplier uploaded invoices reflected in GSTR 2A, imports and RCM unaffected. Refund of accumulated Input Tax Credit shall be restricted to ITC recorded on invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on missing invoices uploaded by the applicant are no longer admissible. This restriction does not affect refunds for ITC on imports, ISD invoices, or inward supplies liable to reverse charge, whose treatment remains as before. The Circular is clarificatory and parties may report implementation difficulties to the Commissioner.
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.
Refund of Input Tax Credit restricted to supplier uploaded invoices reflected in GSTR 2A, imports and RCM unaffected.
Refund of accumulated Input Tax Credit shall be restricted to ITC recorded on invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on missing invoices uploaded by the applicant are no longer admissible. This restriction does not affect refunds for ITC on imports, ISD invoices, or inward supplies liable to reverse charge, whose treatment remains as before. The Circular is clarificatory and parties may report implementation difficulties to the Commissioner.
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