https://www.taxtmi.com/circulars?id=65887 The amendment makes the date of issuance of a debit note determinative of the financial year for claiming input tax credit; ITC claims made on or after the amendment's effective date are governed by the amended timing rule, while ITC availed prior to that date remains under the prior provision. Illustrations clarify cross year debit notes. Additionally, where an e invoice with an embedded Invoice Reference Number (IRN) has been generated, electronic production of the QR code suffices instead of a physical invoice, and export related refund restrictions apply only to goods actually subject to export duty. en-us Mon, 20 Sep 2021 00:00:00 +0530 Mon, 26 Sep 2022 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65887 The amendment makes the date of issuance of a debit note determinative of the financial year for claiming input tax credit; ITC claims made on or after the amendment's effective date are governed by the amended timing rule, while ITC availed prior to that date remains under the prior provision. Illustrations clarify cross year debit notes. Additionally, where an e invoice with an embedded Invoice Reference Number (IRN) has been generated, electronic production of the QR code suffices instead of a physical invoice, and export related refund restrictions apply only to goods actually subject to export duty. Circulars GST - States Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65887