Clarification on refund related issues

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....- Clarification on refund related issues - reg. Ref:- From the GOI, MOF, DOR, C.B.I.C Circular No. 139/09/2020-GST, Dated 10.06.2020. Various representations have been received seeking clarification on the issue relating to refund of accumulated ITC in respect of invoices whose details are not reflected in the FORM GSTR-2A of the applicant. In order to clarify these issues and....

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....e uploaded. However, in wake of insertion of sub-rule (4) to rule 36 of the APGST Rules, 2017 vide Notification issued in the G.O. Ms. No 470, Revenue (Commercial Taxes-II) Department, dated 21.11.2019 (Central Notification No.49/2019-GST, dated 09.10.2019), various references have been received from the field formations regarding admissibility of refund of the ITC availed....

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.... said invoices/ documents are not reflected in FORM GSTR-2A of the applicant. 3.2 In this context it is noteworthy that before the issuance of Circular No. 11/2020(State) in reference to 135/05/2020(Central), Dated: 08/09/2020, refund was being granted even in respect of credit availed on the strength of missing invoices (not reflected in FORM GSTR-2A) which were uploaded by....