https://www.taxtmi.com/circulars?id=64076 Refunds of accumulated Input Tax Credit are restricted to ITC supported by invoice details uploaded by suppliers in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A, modifying prior guidance that allowed refunds based on missing invoices uploaded by applicants. This restriction does not affect refund treatment for ITC on imports, ISD documents, or inward supplies liable to reverse charge, which remain governed by pre-existing practice. en-us Wed, 10 Jun 2020 00:00:00 +0530 Fri, 28 Jul 2023 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64076 Refunds of accumulated Input Tax Credit are restricted to ITC supported by invoice details uploaded by suppliers in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A, modifying prior guidance that allowed refunds based on missing invoices uploaded by applicants. This restriction does not affect refund treatment for ITC on imports, ISD documents, or inward supplies liable to reverse charge, which remain governed by pre-existing practice. Circulars GST Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64076