TaxTMI 
TaxTMI 
Clarification on refund related issues
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....rcular No 10/2020-TNGST (PP6/35622/2019) dated: 20.06.2020 Sub: Clarification on refund related issues -Regarding Ref: Circular No 139/0912020-GST, dated 10.06.2020 issued by the Department of Revenue, Ministry of Finance Government of India New Delhi *********** Various representations have been received seeking clarification on the issue relating to refund of accumulated ITC in....
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....nd copies of such invoices were required to be uploaded. However, in wake of insertion of sub-rule (4) to rule 36 of the TNGST Rules, 2017 vide G.O. Ms No. 163 dated 11-10-2019, various references have been received from the field formations 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 ha....
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.... dated the 20.06.2020, 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 Circular No 9/2020 - TNGST dated the 20.06.2020, the refund related to these missing invoices has been restricted. Now, the refund of accumulat....