https://www.taxtmi.com/circulars?id=64275 Refund of accumulated Input Tax Credit is restricted to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the recipient's FORM GSTR-2A; this modifies earlier guidance that allowed refunds based on missing invoices uploaded by the applicant. The restriction does not affect refund treatment of ITC on imports, credits from an Input Service Distributor, or inward supplies liable to the Reverse Charge Mechanism, which continue to be treated as before. en-us Wed, 17 Jun 2020 00:00:00 +0530 Sat, 29 Aug 2020 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64275 Refund of accumulated Input Tax Credit is restricted to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the recipient's FORM GSTR-2A; this modifies earlier guidance that allowed refunds based on missing invoices uploaded by the applicant. The restriction does not affect refund treatment of ITC on imports, credits from an Input Service Distributor, or inward supplies liable to the Reverse Charge Mechanism, which continue to be treated as before. Circulars GST - States Wed, 17 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64275