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of <h1>Tripura SGST Circular 16/2021 clarifies ITC on debit notes, e-invoices, and refund rules for export duties.</h1> The Tripura State Goods and Services Tax (SGST) department issued Circular No. 16/2021 to clarify certain GST-related issues, aligning with the Government of India's Circular No. 160/16/2021. The circular addresses: (1) the determination of the financial year for input tax credit (ITC) on debit notes, stating that the date of the debit note issuance, not the invoice, is relevant post-01.01.2021; (2) the non-requirement of carrying physical invoices if e-invoices with QR codes are generated; and (3) the applicability of refund restrictions on unutilized ITC for goods subjected to export duty, clarifying that goods with a NIL export duty rate are not restricted.
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