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of <h1>Himachal Pradesh clarifies GST rules: Debit note date sets ITC year; e-invoice QR code valid; NIL duty refunds allowed.</h1> The Himachal Pradesh Excise and Taxation Department issued a circular clarifying GST-related issues. It specifies that from January 1, 2021, the date of a debit note, not the underlying invoice, determines the financial year for input tax credit (ITC) eligibility under section 16(4) of the HPGST Act. Physical copies of invoices are not required during goods movement if an e-invoice is generated, as the QR code with an Invoice Reference Number suffices. Additionally, the prohibition on refunding unutilized ITC under section 54(3) does not apply to goods with a NIL export duty rate. The circular is effective from September 20, 2021.
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