Reducing the compliance burden of companies, the Finance Ministry has said that Goods and Services Tax (GST) refunds can be claimed by simply submitting a printout of 'GSTR-2A' form to tax authorities instead of giving all purchase invoices of a month. GSTR-2A is a purchase-related tax return that is automatically generated for each business by the GST portal.
The ministry has said that the proper officer shall rely upon form GSTR-2A as an evidence of the account of the supply by the corresponding supplier in relation to which the input tax credit has been availed by the claimant. It also pointed out that there may be situations in which Form GSTR-2A may not contain the details of all the invoices relating to the input tax credit availed, possibly because the supplier's Form GSTR-1 was delayed or not filed. In such situations, it said that the proper officer may call for the hard copies of such invoices if he deems it necessary for the examination of the claim for refund.
The GST Policy Wing in the Ministry has said that the proper officer shall not insist on the submission of an invoice (either original or duplicate) the details of which are present in GSTR-2A of the relevant period submitted by the claimant. It further said that a few cases have come to notice where a tax authority, after receiving a sanction order from the counterpart tax authority (Centre or State), has refused to disburse the relevant sanctioned amount calling into question the validity of the sanction order on certain grounds.