https://www.taxtmi.com/circulars?id=64097 Refund of accumulated Input Tax Credit shall be restricted to ITC recorded on invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on missing invoices uploaded by the applicant are no longer admissible. This restriction does not affect refunds for ITC on imports, ISD invoices, or inward supplies liable to reverse charge, whose treatment remains as before. The Circular is clarificatory and parties may report implementation difficulties to the Commissioner. en-us Fri, 19 Jun 2020 00:00:00 +0530 Mon, 22 Jun 2020 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64097 Refund of accumulated Input Tax Credit shall be restricted to ITC recorded on invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on missing invoices uploaded by the applicant are no longer admissible. This restriction does not affect refunds for ITC on imports, ISD invoices, or inward supplies liable to reverse charge, whose treatment remains as before. The Circular is clarificatory and parties may report implementation difficulties to the Commissioner. Circulars GST - States Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64097