No restriction on refund w.r.t. imports, ISD invoices & supplies taxable under RCM, clarifies CBIC

Pursuant to representations received, CBIC clarifies that the treatment of refund of ITC relating to imports, ISD invoices and the inward supplies liable to Reverse Charge (RCM supplies) shall continue to be same as before the issuance of Circular No. 135/05/2020- GST; Explains that said Circular which restricts ITC to the invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and reflected in the FORM GSTR-2A of the applicant does not in any way...