https://www.taxtmi.com/circulars?id=70672 From 1 January 2021, the time limit for input tax credit on a debit note is determined by the financial year of the debit note, not that of the underlying invoice. For e-invoiced goods in transit, electronic production of the QR code with the Invoice Reference Number substitutes for a physical tax invoice. Refund of accumulated unutilised input tax credit on exports is restricted only for goods actually liable to and bearing export duty; nil-rated, exempt, or non-scheduled goods are outside that restriction. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 04 Aug 2026 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70672 From 1 January 2021, the time limit for input tax credit on a debit note is determined by the financial year of the debit note, not that of the underlying invoice. For e-invoiced goods in transit, electronic production of the QR code with the Invoice Reference Number substitutes for a physical tax invoice. Refund of accumulated unutilised input tax credit on exports is restricted only for goods actually liable to and bearing export duty; nil-rated, exempt, or non-scheduled goods are outside that restriction. Circulars GST - States Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70672