Recently the Central Board of Indirect Tax and Customs (CBIC) has issued a clarification related to Refund of ITC under form GSTR 2A. We'll quickly go through the history of in brief. IN BEGINNING: The refund was being granted in respect of all credits availed. The credit availed also includes the missing invoices (not reflected in GSTR-2A) which were uploaded by applicant in refund application on GST Portal. The applicant was ..