Jharkhand GST Update: Section 16(4) Amendment, E-Invoice QR Code Validity, and ITC Refund Clarifications.

The Government of Jharkhand's Commercial Tax Department issued a circular clarifying GST-related issues. Firstly, it addresses the amendment to Section 16(4) of the Jharkhand GST Act, effective January 1, 2021, which delinks the issuance date of debit notes from the underlying invoice for input tax credit (ITC) purposes. Secondly, it clarifies that carrying a physical copy of the invoice is unnecessary if an e-invoice is generated, as a QR code with an embedded Invoice Reference Number suffices. Lastly, it states that the prohibition on refunding unutilized ITC applies only to goods actually subjected to export duty, not those with a NIL rate.

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