The Central Board of Indirect Tax and Customs (CBIC) issued a clarification of the refund of ITC under form GSTR-2A 
The CBIC has issued the notification on October 09, 2019 regarding Input tax credit limitation. Now, it is mandatory to upload complete invoices if taxpayers want full credit. Read More. The clarification has been provided for the areas of the form where the details are not clear or absent. The sanctioning authorities have rejected the refund requests of the accumulated ITC under some cases. The requests were made for the ITC related to that availed on imports, RCM, ISD invoices among others. The circular issued by CBIC dated 31st March 2020 cited that the reason behind the rejection was the said documents and invoices were not reflected under Form GSTR 2A of the applicant.
The circular stated the provisions of ITC refunds 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India. Read More under Section 54(3) of the Goods and Services Act 2017. The board clarified the reason behind the rejection is the absence of invoices inf the form filed by the applicant.
“Before the issuance of Circular No. 135/05/2020- GST dated 31st March 2020, the refund was being granted even in respect of credit availed on the strength of missing invoices (not reflected in FORM GSTR-2A) which were uploaded by the applicant along with the refund application on the common portal. However, vide Circular No.135/05/2020 – GST dated the 31st March 2020, the refund-related to these missing invoices has been restricted. Now, the refund of accumulated ITC shall be restricted to the ITC available on those invoices, the details of which are uploaded by the supplier in
form GSTR-1 
The complete guide for online filing GSTR 1 form in a very easy and step by step manner. We have explained its part 1 to part 13 with the original form screenshots., and are reflected in the FORM GSTR-2A of the applicant,” the Board clarified.
The circular further read, “the aforesaid circular does not in any way impact the refund of ITC availed on the invoices/documents relating to imports, ISD invoices, and the inward supplies liable to Reverse Charge (RCM supplies), etc. 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 31st March 2020.”
