https://www.taxtmi.com/circulars?id=71488 Input tax credit on debit notes availed on or after 1 January 2021 is determined by the financial year of the debit note, not that of the underlying invoice. A physical invoice need not accompany goods moved under an e-invoice where the QR code containing the Invoice Reference Number is electronically produced for verification. Refund of accumulated unutilized ITC on exports is restricted only where export duty is actually payable; nil-rated, exempt, or non-scheduled goods are not treated as subjected to export duty. en-us Mon, 25 Apr 2022 00:00:00 +0530 Tue, 29 Sep 2026 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71488 Input tax credit on debit notes availed on or after 1 January 2021 is determined by the financial year of the debit note, not that of the underlying invoice. A physical invoice need not accompany goods moved under an e-invoice where the QR code containing the Invoice Reference Number is electronically produced for verification. Refund of accumulated unutilized ITC on exports is restricted only where export duty is actually payable; nil-rated, exempt, or non-scheduled goods are not treated as subjected to export duty. Circulars GST - States Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71488