Page 53 - GSTL_18th June 2020_Vol 37_Part 3

Refund related issues — Clarifications

Subject : Clarification on refund related issues - Regarding.
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 in the implementation of the provisions of law in
this regard across the field formations, the Board, in exercise of its powers
conferred by section 168(1) of the Central Goods and Services Tax Act, 2017
(hereinafter referred to as “CGST Act”), hereby clarifies the issues detailed
hereunder :
2. Circular No. 135/05/2020-GST, dated the 31st March, 2020 [2020 (35)
G.S.T.L. C11] states that :
“5. Guidelines for refunds of Input Tax Credit under Section 54(3)
5.1 In terms of para 36 of circular No. 125/44/2019-GST, dated 18-11-
2019 [2019 (30) G.S.T.L. C44], the refund of ITC availed in respect of
invoices not reflected in FORM GSTR-2A was also admissible and copies
of such invoices were required to be uploaded. However, in wake of
insertion of sub-rule (4) to rule 36 of the CGST Rules, 2017 vide
notification No. 49/2019-GST, dated 9-10-2019, 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
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.
Accordingly, para 36 of the circular No. 125/44/2019-GST, dated 18-11-
2019 stands modified to that extent.”
3.1 Representations have been received that in some cases, refund
sanctioning authorities have rejected the refund of accumulated ITC is respect of
ITC availed on Imports, ISD invoices, RCM etc. citing the above-mentioned
Circular on the basis that the details of the said invoices/documents are not
reflected in FORM GSTR-2A of the applicant.
GST LAW TIMES  18th June 2020  53