https://www.taxtmi.com/circulars?id=71014 Refund of accumulated input tax credit for supplier invoices is restricted to credit supported by invoice details uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A. This restriction applies to missing supplier invoices and does not affect input tax credit availed on import documents, Input Service Distributor invoices, or inward supplies liable to reverse charge. Refund treatment for imports, ISD invoices and reverse-charge supplies continues on the basis applicable before the GSTR-2A reflection restriction. en-us Wed, 23 Sep 2020 00:00:00 +0530 Wed, 02 Sep 2026 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71014 Refund of accumulated input tax credit for supplier invoices is restricted to credit supported by invoice details uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A. This restriction applies to missing supplier invoices and does not affect input tax credit availed on import documents, Input Service Distributor invoices, or inward supplies liable to reverse charge. Refund treatment for imports, ISD invoices and reverse-charge supplies continues on the basis applicable before the GSTR-2A reflection restriction. Circulars GST - States Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71014