https://www.taxtmi.com/circulars?id=64157 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 previously allowed on applicant-uploaded missing invoices are thereby modified. The restriction does not impact refund treatment for ITC on imports, ISD invoices, or inward supplies subject to reverse charge, which continue under the prior practice. en-us Mon, 06 Jul 2020 00:00:00 +0530 Thu, 09 Jul 2020 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64157 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 previously allowed on applicant-uploaded missing invoices are thereby modified. The restriction does not impact refund treatment for ITC on imports, ISD invoices, or inward supplies subject to reverse charge, which continue under the prior practice. Circulars GST - States Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64157