TMI BlogClarification on refund related issuesX X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on refund related issues reg. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake of insertion of sub-rule (4) to rule 36 of the CGST Rules, 2017 vide 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 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 decided that the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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.135/05/2020 GST dated the 31st March, 2020, the refund related to these missing invoices has been restricted. Now, the refund of accumulated ITC shall be restricte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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