Refund of Accumulated Input Tax Credit now limited to invoices reflected in supplier GSTR filing; imports, ISD and RCM unaffected. Refund of accumulated Input Tax Credit shall be restricted to ITC supported by invoices the supplier has uploaded in FORM GSTR-1 and which are reflected in the applicant's FORM GSTR-2A; this modifies prior guidance allowing applicant-uploaded invoices. The circular expressly excludes ITC on imports, ISD invoices and inward supplies liable to Reverse Charge from this restriction, preserving their pre-existing refund treatment.