https://www.taxtmi.com/circulars?id=69405 Refund of accumulated Input Tax Credit shall be restricted to ITC supported by invoices the supplier has uploaded in FORM GSTR-1 and which are reflected in the applicant's FORM GSTR-2A; this modifies prior guidance allowing applicant-uploaded invoices. The circular expressly excludes ITC on imports, ISD invoices and inward supplies liable to Reverse Charge from this restriction, preserving their pre-existing refund treatment. en-us Thu, 18 Jun 2020 00:00:00 +0530 Sat, 14 Mar 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69405 Refund of accumulated Input Tax Credit shall be restricted to ITC supported by invoices the supplier has uploaded in FORM GSTR-1 and which are reflected in the applicant's FORM GSTR-2A; this modifies prior guidance allowing applicant-uploaded invoices. The circular expressly excludes ITC on imports, ISD invoices and inward supplies liable to Reverse Charge from this restriction, preserving their pre-existing refund treatment. Circulars GST - States Thu, 18 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69405