Clarifications on GST Refund of ITC: Key Highlights of Circular No. 139/09/2020-GST

2025-03-03 06:40:42 02March

02March

Clarifications on GST Refund of ITC: Key Highlights of Circular No. 139/09/2020-GST

<h4><strong>Introduction</strong></h4><p>The <strong>Ministry of Finance</strong> issued <strong>Circular No. 139/09/2020-GST</strong> on <strong>June 10, 2020</strong>, addressing <strong>refund-related issues</strong> under GST. The circular clarifies whether <strong>ITC on imports, ISD invoices, and RCM supplies</strong> is eligible for refunds, despite <strong>not being reflected in GSTR-2A</strong>. It also reinforces earlier restrictions on <strong>refunds for ITC on invoices missing from GSTR-2A</strong>.</p><hr><h3><strong>Key Highlights</strong></h3><h3><strong>1. Refund Restriction for ITC Not Reflected in GSTR-2A</strong></h3><ul><li>As per <strong>Circular No. 135/05/2020-GST</strong>, ITC refunds are now <strong>restricted to invoices appearing in GSTR-2A</strong>.</li><li>If an <strong>invoice is missing from GSTR-2A</strong>, <strong>ITC refund will not be granted</strong>.</li><li>This rule <strong>modifies earlier guidelines</strong> where refunds were allowed based on <strong>uploaded invoices</strong>, even if they were absent in GSTR-2A.</li></ul><hr><h3><strong>2. Refunds Allowed for ITC on Imports, ISD Invoices, and RCM Supplies</strong></h3><ul><li>Refund sanctioning authorities were <strong>wrongly rejecting refunds</strong> for:<ul><li><strong>Imports</strong></li><li><strong>Input Service Distributor (ISD) invoices</strong></li><li><strong>Inward supplies under Reverse Charge Mechanism (RCM)</strong></li></ul></li><li>The circular <strong>confirms that these categories remain eligible for refunds</strong>, even if they <strong>don’t appear in GSTR-2A</strong>.</li></ul><hr><h3><strong>3. No Change in ITC Refund Process for Imports, ISD, and RCM</strong></h3><ul><li><strong>Before Circular 135/05/2020</strong>, ITC refunds for <strong>imports, ISD invoices, and RCM supplies</strong> were processed normally.</li><li>This circular <strong>reaffirms that their refund eligibility remains unchanged</strong>, ensuring <strong>consistency in refund procedures</strong>.<a href="https://cms.plasament.com/storage/nisha/circular-refund-139-9-2020.pdf">circular_refund_139_9_2020</a><br> </li></ul>

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Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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