https://www.taxtmi.com/circulars?id=71503 Refund of accumulated input tax credit is restricted to credit supported by invoices whose details have been uploaded by the supplier in FORM GSTR-1 and are reflected in the applicant's FORM GSTR-2A. This requirement modifies the earlier approach permitting refund claims on invoices absent from FORM GSTR-2A if invoice copies were uploaded. The restriction does not affect ITC relating to imports, Input Service Distributor invoices, or inward supplies liable to reverse charge; refund treatment for those categories continues on the prior basis. en-us Sat, 20 Jun 2020 00:00:00 +0530 Wed, 30 Sep 2026 18:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71503 Refund of accumulated input tax credit is restricted to credit supported by invoices whose details have been uploaded by the supplier in FORM GSTR-1 and are reflected in the applicant's FORM GSTR-2A. This requirement modifies the earlier approach permitting refund claims on invoices absent from FORM GSTR-2A if invoice copies were uploaded. The restriction does not affect ITC relating to imports, Input Service Distributor invoices, or inward supplies liable to reverse charge; refund treatment for those categories continues on the prior basis. Circulars GST - States Sat, 20 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71503