https://www.taxtmi.com/circulars?id=70721 Refund of accumulated input tax credit is restricted to credit supported by supplier-uploaded invoices reflected in the applicant's FORM GSTR-2A. Credit relating to invoices not reflected in FORM GSTR-2A is not refundable merely on upload of invoice copies. The restriction does not affect input tax credit availed on import documents, Input Service Distributor invoices, or inward supplies liable to reverse charge; refund treatment for those credits continues unchanged. en-us Mon, 15 Jun 2020 00:00:00 +0530 Thu, 06 Aug 2026 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70721 Refund of accumulated input tax credit is restricted to credit supported by supplier-uploaded invoices reflected in the applicant's FORM GSTR-2A. Credit relating to invoices not reflected in FORM GSTR-2A is not refundable merely on upload of invoice copies. The restriction does not affect input tax credit availed on import documents, Input Service Distributor invoices, or inward supplies liable to reverse charge; refund treatment for those credits continues unchanged. Circulars GST - States Mon, 15 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70721