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of <h1>Delhi Govt Clarifies GST Rules: Debit Note Date for ITC, E-Invoice QR Code, Export Duty Refund Restrictions.</h1> The circular issued by the Government of the National Capital Territory of Delhi addresses several GST-related issues to ensure uniformity in law implementation. It clarifies that from January 1, 2021, the date of issuance of a debit note, not the underlying invoice, determines the financial year for availing input tax credit (ITC). It also states that carrying a physical copy of the invoice is not required if an e-invoice with a QR code is generated. Furthermore, the restriction on refunding unutilized ITC under section 54(3) applies only to goods actually subject to export duty, not those with a NIL rate or exempt from export duty.
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