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of <h1>Gujarat GST Circular: ITC on Debit Notes Based on Note Date; E-Invoice QR Code Valid for Goods Movement.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses clarifications on GST-related issues. It specifies that for input tax credit (ITC) on debit notes, the date of the debit note, not the underlying invoice, determines the financial year for ITC eligibility under section 16(4) of the GGST Act, effective from January 1, 2021. Additionally, it clarifies that physical copies of tax invoices are not required during goods movement if an e-invoice is generated, as the QR code with the Invoice Reference Number suffices. Lastly, it states that the prohibition on refunding unutilized ITC applies only to goods actually subjected to export duty.
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