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TMI BlogClarification on refund related issuesX X X X Extracts X X X X X X X X Extracts X X X X ..... efund related issues reg. Ref:- From the GOI, MOF, DOR, C.B.I.C Circular No. 139/09/2020-GST, Dated 10.06.2020. 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 in the FORM GSTR-2A of the applicant. In order to clarify these issues and to ensure uniformity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-rule (4) to rule 36 of the APGST Rules, 2017 vide Notification issued in the G.O. Ms. No 470, Revenue (Commercial Taxes-II) Department, dated 21.11.2019 (Central 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicant. 3.2 In this context it is noteworthy that before the issuance of Circular No. 11/2020(State) in reference to 135/05/2020(Central), Dated: 08/09/2020, 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 port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be same as it was before the issuance of Circular No. 11/2020(State) in reference to 135/05/2020(Central), Dated: 08/09/2020 5. The filed officers are requested to give wide publicity to the contents of this circular. 6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of Chief Commissioner. Peeyush Kumar Commissioner - Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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