Input tax credit on debit notes is fixed by the debit note date, and e invoice QR suffices during transport. Eligibility for input tax credit on debit notes is determined by the debit note's date rather than the underlying invoice date; the amended rule governs availment on or after the amendment effective date while prior availment remains subject to the earlier law. E invoice QR codes embedding the Invoice Reference Number may be produced electronically during movement in lieu of physical tax invoices. The refund prohibition for unutilized input tax credit applies only where goods are actually liable to and suffer export duty; goods at nil rate or exempted from export duty are not covered.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit on debit notes is fixed by the debit note date, and e invoice QR suffices during transport.
Eligibility for input tax credit on debit notes is determined by the debit note's date rather than the underlying invoice date; the amended rule governs availment on or after the amendment effective date while prior availment remains subject to the earlier law. E invoice QR codes embedding the Invoice Reference Number may be produced electronically during movement in lieu of physical tax invoices. The refund prohibition for unutilized input tax credit applies only where goods are actually liable to and suffer export duty; goods at nil rate or exempted from export duty are not covered.
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