TaxTMI 
TaxTMI 
Clarification in respect of certain GST related issues
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....m to Circular No. 160/16/2021-GST dated 24th September 2021, issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi ****** Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues pertaining to GST laws. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of his powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "TNGST Act"), hereby clarifies each of these issues as under: S. No. Issue Clarification 1. Section 16(4), as amended with effect from ....
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....ng of the return under section 39 for the 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. 4. 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 Central 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. As Recommended by GST Council, corresponding amendment is carried out....
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.... 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. Whether carrying physical 5. Rule 138A (1) of the TNGST 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 TNGST Rules, 2017 (i.e. in cases of e-invoice). 5. Rules, 2017 inter-alia, provides that the person in charge of a co....
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....of tax invoice in cases where invoice has been generated by the supplier in the manner prescribed under rule 48(4) of the TNGST 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. Whether the second proviso to section 54(3) of TNGST Act, prohibiting refund of unutilized ITC is applicable in case of exports of goods which are having NIL rate of export duty. 3. The term 'subjected to export duty' used in second proviso to section 54(3) of the TNGST Act, 2017 means where the goods are actually leviable to export duty and suffering export duty at the time of export. Therefore, goods in respect of which ei....