GST Circular No 139/2020
ITC availed on the invoices /documents relating to imports , ISD invoices and invoices related to liable to reverse charge (RCM invoices)
Reflection on those invoices are not mandatory in GSTR 2A for claiming refund of accumulated ITC.
For other invoices the refund of accumulated ITC shall be restricted to those invoices which are uploaded by supplier in GSTR 1 and reflected in GSTR 2A.If invoices are not reflected in GSTR 2A no refund will be allowed.
Accumulated ITC means: accumulation of rate of tax on purchase higher than the rate of tax of outward supply ( other than nil rated or fully exempted)