https://www.taxtmi.com/circulars?id=71466 Refund of accumulated input tax credit for supplier invoices is restricted to credit supported by details uploaded in FORM GSTR-1 and reflected in FORM GSTR-2A. This replaces the earlier treatment of invoices absent from FORM GSTR-2A where invoice copies could be uploaded with the refund application. The restriction does not apply to ITC relating to imports, Input Service Distributor invoices, or inward supplies subject to the reverse charge mechanism. Refund treatment for these categories continues on the pre-existing basis. en-us Thu, 02 Jul 2020 00:00:00 +0530 Sat, 26 Sep 2026 15:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71466 Refund of accumulated input tax credit for supplier invoices is restricted to credit supported by details uploaded in FORM GSTR-1 and reflected in FORM GSTR-2A. This replaces the earlier treatment of invoices absent from FORM GSTR-2A where invoice copies could be uploaded with the refund application. The restriction does not apply to ITC relating to imports, Input Service Distributor invoices, or inward supplies subject to the reverse charge mechanism. Refund treatment for these categories continues on the pre-existing basis. Circulars GST - States Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71466