Refund of accumulated Input Tax Credit limited to invoices reflected in GSTR 2A following suppliers' GSTR 1 uploads; imports and RCM unaffected. Refund of accumulated Input Tax Credit is restricted to ITC corresponding to invoices uploaded by suppliers in FORM GSTR 1 and reflected in the applicant's FORM GSTR 2A; this modifies the earlier para 36 of Circular No. 43/2019 GST. The restriction does not affect refund treatment for ITC on imports, ISD invoices, or inward supplies liable to Reverse Charge, which remain subject to 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 limited to invoices reflected in GSTR 2A following suppliers' GSTR 1 uploads; imports and RCM unaffected.
Refund of accumulated Input Tax Credit is restricted to ITC corresponding to invoices uploaded by suppliers in FORM GSTR 1 and reflected in the applicant's FORM GSTR 2A; this modifies the earlier para 36 of Circular No. 43/2019 GST. The restriction does not affect refund treatment for ITC on imports, ISD invoices, or inward supplies liable to Reverse Charge, which remain subject to prior practice.
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