Clarification on refund related issues. (Ref: CBIC Circular No. 139/09/2020- GST dated 10.06.2020)

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....um-Secretary, Bihar, Patna. To. All Additional Commissioner, All Circle Incharge, Bihar. Subject: Clarification on refund related issues - reg. Ref: CBIC Circular No. 139/09/2020- GST dated 10.06.2020 Various queries have been raised seeking clarification on the issue relating to refund of accumulated ITC in respect of invoices whose details are not reflected in the F....

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....such invoices were required to be uploaded. However, in wake of insertion of sub-rule (4) to rule 36 of the BGST Rules, 2017 vide notification No. S.O.390 dated 14.10.2019, various queries have been raised regarding admissibility of refund of the ITC availed on the invoices which are not reflecting in the FORM GSTR-2A of the applicant. 5.2 The matter has been examined and it has been deci....

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....ar No. Bikri-kar/Vividh-28/2018-1105 dt. 22.06.2020. 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 common portal. However, vide Commercial Taxes Department Circular No. Bikri- kar/Vividh-28/2018-1105 dt. 22.06.2020, the refund related to the....