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of <h1>Andhra Pradesh Clarifies ITC Refunds: Circular No. 15/2020 Limits Refunds to Invoices in FORM GSTR-2A, With Exceptions.</h1> The Andhra Pradesh Commercial Taxes Department issued Circular No. 15/2020 to clarify refund issues related to Input Tax Credit (ITC). It addresses concerns about refunds for invoices not shown in FORM GSTR-2A. The circular mandates that refunds of accumulated ITC are limited to invoices whose details are uploaded by suppliers in FORM GSTR-1 and appear in FORM GSTR-2A. However, it clarifies that this restriction does not apply to ITC on imports, ISD invoices, or inward supplies under Reverse Charge Mechanism (RCM). Field officers are instructed to publicize this clarification, and any implementation difficulties should be reported to the Chief Commissioner.
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