Form GSTR-2A Archives - Srinivasan V, Advocate

April 12, 2020June 23, 2020GST PostsForm GSTR-2A, GST Circular, GST Input Tax Credit, GST Refund

Issues in Refund Circular 135/05/2020-GST

Circular No.135/05/2020-GST dated March 31, 2020 clarifies certain aspects related to refund of GST. However, the said Circular is riddled with certain issues, which this post delves into. Paragraph 6 of the said Circular has imposed a new requirement on the assessee to mention the HSN code for goods / services in the refund application […]

November 3, 2019June 23, 2020GST PostsForm GSTR-2A, GST Input Tax Credit, GST Refund

Refund of ITC Not Appearing in GSTR-2A – Is it Without Riders?

Paragraph 2.3 of Circular No.59/33/2018-GST dated September 4, 2018 allows refund of unutilised Input Tax Credit (ITC) in respect of invoices not available in GSTR-2A. This is permitted to alleviate difficulty on the part of recipient to obtain refund, where filing of GSTR-1 by the supplier is either delayed or not done. The intent of […]

Srinivasan V, Advocate

FCA, LL.B. (Hons.)

Tag: Form GSTR-2A

Issues in Refund Circular 135/05/2020-GST

Refund of ITC Not Appearing in GSTR-2A – Is it Without Riders?