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of <h1>Himachal Pradesh Revises ITC Refund Rules: Only GSTR-2A Reflected Invoices Qualify, Effective June 10, 2020.</h1> The circular from the Himachal Pradesh Excise and Taxation Department addresses issues related to the refund of accumulated Input Tax Credit (ITC) for invoices not reflected in FORM GSTR-2A. It clarifies that refunds will be limited to ITC for invoices uploaded by suppliers in FORM GSTR-1 and reflected in FORM GSTR-2A. This modifies previous guidelines allowing refunds for missing invoices. The circular specifies that it does not affect ITC refunds for imports, ISD invoices, and inward supplies under Reverse Charge Mechanism. The circular is effective from June 10, 2020, and any implementation difficulties should be reported.
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