Refund of accumulated input tax credit restricted to supplier uploaded invoices; imports, ISD and reverse charge credits remain admissible. Refund of accumulated Input Tax Credit (ITC) is restricted to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on invoices not so reflected are not admissible. This restriction does not alter the refund treatment for ITC on imports, ISD credits, or inward supplies subject to reverse charge, which continue under the prior practice.
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 accumulated input tax credit restricted to supplier uploaded invoices; imports, ISD and reverse charge credits remain admissible.
Refund of accumulated Input Tax Credit (ITC) is restricted to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on invoices not so reflected are not admissible. This restriction does not alter the refund treatment for ITC on imports, ISD credits, or inward supplies subject to reverse charge, which continue under the prior practice.
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