https://www.taxtmi.com/circulars?id=71378 Input tax credit on debit notes is determined, from 1 January 2021, by the financial year in which the debit note is issued rather than that of the underlying invoice. For ITC availed on or after that date, the amended rule governs debit notes issued either before or after that date. Where an e-invoice is generated in the prescribed manner, electronic production of the QR code containing the embedded Invoice Reference Number is sufficient instead of a physical tax invoice during movement of goods. en-us Tue, 26 Oct 2021 00:00:00 +0530 Sat, 19 Sep 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71378 Input tax credit on debit notes is determined, from 1 January 2021, by the financial year in which the debit note is issued rather than that of the underlying invoice. For ITC availed on or after that date, the amended rule governs debit notes issued either before or after that date. Where an e-invoice is generated in the prescribed manner, electronic production of the QR code containing the embedded Invoice Reference Number is sufficient instead of a physical tax invoice during movement of goods. Circulars GST - States Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71378