Refund under inverted duty structure

Sabita Sahoo (622 Points)

31 August 2020  
A taxpayer has applied refund under inverted duty structure for the period 2018-19.However one invoice DTD.4.1.19 is not reflecting in GSTR2A,as the supplier has reported the said invoice in GSTR of May,19.As the said invoice is not populating in GSTR2A during 2018-19, can the said ITC be available to the taxpayer during calculation of refund under inverted tax structure?