Refund of unutilised Input Tax Credit(ITC)

Member (Account Deleted) Guest , Last updated: 20 April 2020  
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The CBIC has clarified thatrefunds 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. The current circular modifies the circular which was earlier issued by

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