https://www.taxtmi.com/circulars?id=71014 Refund of accumulated input tax credit for supplier-issued invoices is confined to credit supported by details uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A. Uploading copies of missing invoices with a refund application does not make such credit refundable. This restriction does not apply to ITC relating to imports, Input Service Distributor invoices, or inward supplies liable to reverse charge; refund treatment for those categories continues without rejection solely for non-reflection in FORM GSTR-2A. en-us Thu, 23 Apr 2020 00:00:00 +0530 Thu, 27 Aug 2026 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71014 Refund of accumulated input tax credit for supplier-issued invoices is confined to credit supported by details uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A. Uploading copies of missing invoices with a refund application does not make such credit refundable. This restriction does not apply to ITC relating to imports, Input Service Distributor invoices, or inward supplies liable to reverse charge; refund treatment for those categories continues without rejection solely for non-reflection in FORM GSTR-2A. Circulars GST - States Thu, 23 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71014