 "ITC refund will be allowed for certain supplies even without invoice: CBIC")
Refund of accumulated tax credit related to imports and inward supplies liable to reverse charge will be cleared by field offices even if the same is not reflected in purchase return Form GSTR-2A, the CBIC has said.
Issuing a clarification, the Central Board of Indirect Taxes and Customs (CBIC) said it has received various representations seeking clarification on the issue related to refund of accumulated ITC in respect of invoices whose details are not reflected in the Form GSTR-2A of the applicant.
GSTR-2A is a purchase return auto-generated by the GST system based on the transaction between a business and
