Circular No: 139/09/2020 – GST dated 10.06.2020
It is hereby clarified that the treatment of refunds of such ITC relating to imports, ISD invoices, and the inward supplies liable to Reverse Charge (RCM supplies) will continue to be the same as it was before the issuance of Circular No. 135/05/2020- GST dated March 31, 2020 and refund of these components will be allowed even if not appearing in GSTR 2A.
Circular:
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_139_9_2020.pdf
Category: GST UPDATE