https://www.taxtmi.com/circulars?id=65323 For debit notes, the date of issuance of the debit note determines the relevant financial year for input tax credit availment, and the amended provision governs ITC claimed on or after the effective date; e invoices with QR codes embedding an IRN may be produced electronically instead of physical invoices during transport; and the refund restriction on unutilized ITC applies only to goods actually subject to export duty, excluding goods with nil or exempt export duty. en-us Fri, 24 Sep 2021 00:00:00 +0530 Tue, 04 Jan 2022 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65323 For debit notes, the date of issuance of the debit note determines the relevant financial year for input tax credit availment, and the amended provision governs ITC claimed on or after the effective date; e invoices with QR codes embedding an IRN may be produced electronically instead of physical invoices during transport; and the refund restriction on unutilized ITC applies only to goods actually subject to export duty, excluding goods with nil or exempt export duty. Circulars GST - States Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65323