Circular No. 139/09/2020 | Clarification on Refund Related Issues | Refund where invoices are not in GSTR-2A
CBIC Vide Circular No. 139/09/2020 dated 10th June, 2020 has clarified in respect of invoices which are not appearing in the GSTR-2A of Applicant who has filed refund application on account of accumulated ITC, The clarification has been issued to ensure uniformity in the implementation…