TaxTMI 
TaxTMI 
Clarification in respect of Certain Goods and Services Tax related issues
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....xpayers and other stakeholders seeking clarification in respect of certain issues pertaining to Goods and Services Tax laws. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Chief Commissioner, in exercise of his powers conferred by section 168(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "APGST Act"), hereby clarifies each of these issues as under: Sl.No 1. Issue : Section 16 (4), as amended with effect from 01.01.2021, provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or se....
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....month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier." As can be seen, the words "invoice relating to such" were omitted w.e.f. 01.01.2021. 2. The intent of law as specified in the Memorandum explaining the Finance Bill, 2020 states that "Clause 118 of the Bill seeks to amend sub-section (4) of section 16 of the Andhra Pradesh Goods and Services Tax Act so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit. 3. Accordingly, it is clarified that: a. w.e.f. 01.01.202....
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....ct an invoice dated 15.07.2019. As per amended provision of section 16(4), the relevant financial year for availment of input tax credit on the said debit note, on or after 01.01.2021, will be FY 2020-21 and accordingly, the registered person can avail ITC on the same till due date of furnishing of FORM GSTR-3B for the month of September, 2021 or furnishing of the annual return for FY 2020-21, whichever is earlier. 2. Issue : Whether carrying physical copy of invoice is compulsory during movement of goods in cases where suppliers have issued invoices in the manner prescribed under rule 48 (4) of the Andhra Pradesh Goods and Services Tax Rules, 2017 (i.e. in cases of e-invoice). Clar....
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....produced electronically for verification by the proper officer in lieu of the physical copy of such tax invoice. 4. Accordingly, it is clarified that there is no need to carry the physical copy of tax invoice in cases where invoice has been generated by the supplier in the manner prescribed under rule 48(4) of the Andhra Pradesh Goods and Services Tax Rules and production of the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) electronically, for verification by the proper officer, would suffice. 3. Issue: Whether the first proviso to section 54(3) of CGST/SGST Act prohibiting refund of un utilized ITC is applicable in case of exports of goods which are ha....