Clarification on Admissibility of Refund of Accumulated ITC in Respect of Invoices Not Reflected in FORM GSTR-2A and Treatment of Imports, ISD, and RCM Credits

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....1/05/Commercial Tax Dated: 18 June, 2020 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.), Joint Commissioner, (Executive/Corporate Circle/S.I.B), Commercial Tax, Uttar Pradesh. Subject: Clarification on refund related issues - reg. Various representations have been received seeking clarification on the issu....

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.... invoices not reflected in FORM GSTR-2A was also admissible and copies of such invoices were required to be uploaded. However, in wake of insertion of sub-rule (4) to rule 36 of the UPSGST Rules, 2017 vide notification No .- KA.NI.- 2-1555/XI-2-9(42)/17 U.P. GST Rules 2017- Order-(74)-2019 Dated 11.12.2019 various references have been received from the field formations regarding admissibility of r....

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....ments 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. GST/2020-21/01/Commercial Tax dated 08 April, 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 the applicant along with the refund application on the commo....