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of <h1>Manipur Tax Dept Clarifies ITC Refunds: Restriction on Non-Reflected Invoices in FORM GSTR-2A, Exceptions Apply.</h1> The Manipur Department of Taxes issued a circular clarifying refund issues related to accumulated Input Tax Credit (ITC) for invoices not reflected in FORM GSTR-2A. The circular modifies previous guidelines, stating that refunds are now restricted to ITC from invoices whose details are uploaded by the supplier in FORM GSTR-1 and appear in the applicant's FORM GSTR-2A. It clarifies that this restriction does not apply to ITC related to imports, ISD invoices, and inward supplies under Reverse Charge Mechanism (RCM), which remain unaffected by the recent changes. Any implementation difficulties should be reported to the Commissioner.
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