Refund of Input Tax Credit limited to ITC matching supplier-filed GSTR-1/GSTR-2A; imports and RCM treatment unchanged. Refund of accumulated Input Tax Credit is restricted to ITC supported by supplier invoices uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A, modifying earlier practice that allowed refunds based on applicant-uploaded missing invoices. Treatment of ITC for imports, ISD invoices and inward supplies under Reverse Charge remains unchanged and continues as before.
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 Input Tax Credit limited to ITC matching supplier-filed GSTR-1/GSTR-2A; imports and RCM treatment unchanged.
Refund of accumulated Input Tax Credit is restricted to ITC supported by supplier invoices uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A, modifying earlier practice that allowed refunds based on applicant-uploaded missing invoices. Treatment of ITC for imports, ISD invoices and inward supplies under Reverse Charge remains unchanged and continues as before.
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