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of <h1>Haryana clarifies GST: Debit note date sets ITC eligibility, QR code replaces paper invoice, export duty refund rules updated.</h1> The Haryana Government's Excise and Taxation Department issued a circular clarifying GST-related issues to ensure uniform application of the law. Firstly, 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 post-January 1, 2021. Secondly, when e-invoices are generated, carrying a physical invoice is unnecessary; an electronic QR code suffices. Lastly, only goods subjected to actual export duty face restrictions on refunding unutilized ITC; goods with a NIL export duty rate or exempt from duty are not restricted. Any implementation difficulties should be reported to the department.
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