Input tax credit timing clarified: debit note date determines relevant financial year and governs ITC availment. The circular clarifies that the date of issuance of a debit note determines the financial year for claiming input tax credit, and the amended timing rule governs ITC availment for claims made on or after the amendment's effective date; e invoices may be verified by electronic production of the QR code with the Invoice Reference Number instead of a physical invoice during movement; and the refund prohibition on unutilized ITC applies only to exports actually subjected to export duty, excluding goods with nil or exempt export duty.