https://www.taxtmi.com/circulars?id=65161 Section 16(4) (w.e.f. 01.01.2021) delinks debit note date from underlying invoice date for ITC eligibility, making the debit note's issuance date determinative and applying the amended rule to ITC availment on or after 01.01.2021. Where e invoices are issued, electronic production of the QR code with the IRN suffices instead of carrying a physical invoice during goods movement. The restriction on refund of accumulated ITC under section 54(3) applies only to goods actually subject to export duty; goods with NIL or exempt export duty are not covered by that limitation. en-us Thu, 30 Sep 2021 00:00:00 +0530 Wed, 20 Oct 2021 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65161 Section 16(4) (w.e.f. 01.01.2021) delinks debit note date from underlying invoice date for ITC eligibility, making the debit note's issuance date determinative and applying the amended rule to ITC availment on or after 01.01.2021. Where e invoices are issued, electronic production of the QR code with the IRN suffices instead of carrying a physical invoice during goods movement. The restriction on refund of accumulated ITC under section 54(3) applies only to goods actually subject to export duty; goods with NIL or exempt export duty are not covered by that limitation. Circulars GST - States Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65161