https://www.taxtmi.com/circulars?id=67504 Eligibility for input tax credit on debit notes is determined by the debit note's date rather than the underlying invoice date; the amended rule governs availment on or after the amendment effective date while prior availment remains subject to the earlier law. E invoice QR codes embedding the Invoice Reference Number may be produced electronically during movement in lieu of physical tax invoices. The refund prohibition for unutilized input tax credit applies only where goods are actually liable to and suffer export duty; goods at nil rate or exempted from export duty are not covered. en-us Fri, 08 Oct 2021 00:00:00 +0530 Mon, 10 Jun 2024 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67504 Eligibility for input tax credit on debit notes is determined by the debit note's date rather than the underlying invoice date; the amended rule governs availment on or after the amendment effective date while prior availment remains subject to the earlier law. E invoice QR codes embedding the Invoice Reference Number may be produced electronically during movement in lieu of physical tax invoices. The refund prohibition for unutilized input tax credit applies only where goods are actually liable to and suffer export duty; goods at nil rate or exempted from export duty are not covered. Circulars GST - States Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67504