The Central Board Indirect Taxes and Customs (CBIC) on June 10, 2020, clarifies on refund related issues on Input Tax Credit in respect of invoices whose details are not reflected in the FORM GSTR-2A of the applicant.
CBIC after examining the matter and decided that the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant.
This order does not in any way impact the refund of ITC availed on the invoices / documents relating to imports, ISD invoices and the inward supplies liable to Reverse Charge (RCM supplies) etc. It is hereby clarified that the treatment of refund of such ITC relating to imports, ISD invoices and the inward supplies liable to Reverse Charge (RCM supplies) will continue to be same as it was before the issuance of Circular No. 135/05/2020- GST dated March 31 2020.
[Circular No. 139/09/2020-GST]
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