Refund on ITC accumulated due to inverted tax structure

This discussion clarifies the eligibility for claiming Input Tax Credit (ITC) refunds when facing an inverted tax structure. While some advice suggests claiming ITC for invoices not reflected in GSTR-2A by uploading them in Annexure-B, other guidance strongly advises against this. The prevailing view, supported by circulars 135/05/2020 and 139, states that only ITC reflected in GSTR-2A is eligible for refund.