https://www.taxtmi.com/circulars?id=67455 Amendment delinks debit note date from underlying invoice date: for debit notes, the debit note issuance date determines the relevant financial year for the ITC time bar; the amended rule governs ITC availment on or after January 1, 2021. E invoices: production of the QR code with the Invoice Reference Number (IRN) electronically is sufficient during movement of goods; physical tax invoice need not be carried. Refunds: restriction on refund of unutilized ITC applies only to goods actually subject to export duty at export time; goods with nil or exempted export duty are excluded. en-us Wed, 29 Sep 2021 00:00:00 +0530 Mon, 27 May 2024 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67455 Amendment delinks debit note date from underlying invoice date: for debit notes, the debit note issuance date determines the relevant financial year for the ITC time bar; the amended rule governs ITC availment on or after January 1, 2021. E invoices: production of the QR code with the Invoice Reference Number (IRN) electronically is sufficient during movement of goods; physical tax invoice need not be carried. Refunds: restriction on refund of unutilized ITC applies only to goods actually subject to export duty at export time; goods with nil or exempted export duty are excluded. Circulars GST - States Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67455