The Uttar Pradesh GST Department has issued a circular on Wednesday clarifying various issues with respect to the availment of Input Tax Credit, e-invoice, and refund under GST provisions.
This is in the light of various representations 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 its powers conferred by section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017,” the circular said.
With regard to the issue of carrying of physical copy during conveyance, the circular clarified that there is no need to carry the physical copy of a tax invoice in cases where invoice has been generated by the supplier in the manner prescribed under rule 48(4) of the UPSGST 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.
Regarding prohibition of refund of unutilized ITC in case of exports of goods which are having NIL rate of export duty, it was clarified that only those goods which are actually subjected to export duty i.e., on which some export duty has to be paid at the time of export, will be covered under the restriction imposed under section 54(3) from availment of refund of accumulated ITC. Goods, which are not subject to any export duty and in respect of which either NIL rate is specified in Second Schedule to the Customs Tariff Act, 1975 or which are fully exempted from payment of export duty by virtue of any customs notification or which are not covered under Second Schedule to the Customs Tariff Act, 1975, would not be covered by the restriction imposed under the first proviso to section 54(3) of the UPSGST Act for the purpose of availment of refund of accumulated ITC.
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