We would like to inform you that  GST Policy Wing,  Central Board of Indirect Taxes and Customs (CBIC)  has issued Circular No. 139/09/2020-GST dated  10th June, 2020 regarding Clarification on refund related issues – reg.

 

We understand that various representations have been received by GST/ CBIC 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.

 

As per this circular, GST Policy Wing  has issued  clarifications as follow:

 

 

1. Prior to the issuance of Circular No. 135/05/2020- GST dated  31st March, 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.135/05/2020  – GST dated the 31st March, 2020, the refund related to these missing  invoices had been restricted.

 

Now, with said Circular No. 139/09/2020-GST dated  10th June, 2020,  the refund of accumulated ITC shall be restricted to the ITC available on 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.

 

 

It has also clarified on the issue where refund sanctioning authorities have rejected the refund of accumulated ITC is respect of ITC availed on Imports, ISD invoices, RCM etc. It is clarified that the said para in  the Circular N. 135/5/2020 Dt. 31.03.2020 relates *only 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.*

 

The circular 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 31st March, 2020.

 

 

Members are requested to take note of these ITC refund related clarifications and do the needful, if applicable. You also  may refer to the detailed Circular from the link below:

 

https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_139_9_2020.pdf

 

 

In case of any issues, you can contact the relevant GST office and and resolve.   Persistent issues may also be highlighted to the council on  mail id - info@chemexcil.gov.in .

 

 

 

Thanking You,