https://www.taxtmi.com/circulars?id=65552 For ITC time bar purposes the date of issuance of a debit note determines the relevant financial year and the amended rule governs ITC availment on or after its effective date; production of an e invoice QR code with the embedded IRN electronically suffices instead of carrying a physical tax invoice during movement; and the refund restriction on unutilized ITC applies only to goods actually subject to export duty at the time of export, excluding goods with nil or exempted export duty. en-us Fri, 17 Dec 2021 00:00:00 +0530 Fri, 29 Apr 2022 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65552 For ITC time bar purposes the date of issuance of a debit note determines the relevant financial year and the amended rule governs ITC availment on or after its effective date; production of an e invoice QR code with the embedded IRN electronically suffices instead of carrying a physical tax invoice during movement; and the refund restriction on unutilized ITC applies only to goods actually subject to export duty at the time of export, excluding goods with nil or exempted export duty. Circulars GST - States Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65552