https://www.taxtmi.com/forum/issue?id=116190 Restrictions on export refund eligibility arise where claimed Input Tax Credit in GSTR 3B exceeds the credit reflected in GSTR 2A because suppliers did not upload invoices. Administrative guidance conditions refunds on GSTR 2A visibility, while existing procedural rules provide an ad hoc ITC allowance and do not mandate invoice level matching for all periods, creating conflict over refund curtailment unless reconciliation mechanisms are met. en-us Fri, 10 Apr 2020 13:27:29 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116190 Restrictions on export refund eligibility arise where claimed Input Tax Credit in GSTR 3B exceeds the credit reflected in GSTR 2A because suppliers did not upload invoices. Administrative guidance conditions refunds on GSTR 2A visibility, while existing procedural rules provide an ad hoc ITC allowance and do not mandate invoice level matching for all periods, creating conflict over refund curtailment unless reconciliation mechanisms are met. Discussion-Forum GST Fri, 10 Apr 2020 13:27:29 +0530 https://www.taxtmi.com/forum/issue?id=116190