https://www.taxtmi.com/circulars?id=65559 Refund of accumulated Input Tax Credit (ITC) is restricted 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 not so reflected are not admissible. This restriction does not alter the refund treatment for ITC on imports, ISD credits, or inward supplies subject to reverse charge, which continue under the prior practice. en-us Mon, 02 Nov 2020 00:00:00 +0530 Sat, 30 Apr 2022 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65559 Refund of accumulated Input Tax Credit (ITC) is restricted 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 not so reflected are not admissible. This restriction does not alter the refund treatment for ITC on imports, ISD credits, or inward supplies subject to reverse charge, which continue under the prior practice. Circulars GST - States Mon, 02 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65559