https://www.taxtmi.com/circulars?id=64090 Refund of accumulated Input Tax Credit is limited to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on invoices uploaded by the applicant with the claim are no longer admissible. This restriction does not alter refund treatment for ITC on imports, ISD credits, and inward supplies subject to the Reverse Charge Mechanism, which continue under the prior practice. en-us Tue, 16 Jun 2020 00:00:00 +0530 Fri, 19 Jun 2020 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64090 Refund of accumulated Input Tax Credit is limited to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on invoices uploaded by the applicant with the claim are no longer admissible. This restriction does not alter refund treatment for ITC on imports, ISD credits, and inward supplies subject to the Reverse Charge Mechanism, which continue under the prior practice. Circulars GST - States Tue, 16 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64090