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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assam GST Circular: Refunds Limited to ITC from Invoices in GSTR-2A; Imports & RCM Unaffected.</h1> The circular addresses issues related to the refund of accumulated Input Tax Credit (ITC) under the Assam Goods and Services Tax Act. It clarifies that refunds will be restricted to ITC from invoices uploaded by suppliers in FORM GSTR-1 and reflected in FORM GSTR-2A. This modifies previous guidelines that allowed refunds for invoices not appearing in FORM GSTR-2A. However, the circular confirms that this restriction does not affect ITC refunds for imports, ISD invoices, or Reverse Charge Mechanism supplies, which remain unchanged. The circular is for clarification purposes only and not for interpreting legal provisions.
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