ANALYSIS OF CIRCULAR NO. 160/16/2021-GST: CLARIFICATION IN RESPECT OF SECTION 16(4) FOR DEBIT NOTES, CARRYING PHYSICAL COPY OF E-INVOICE DURING TRANSPORTATION & REFUND OF GST ON GOODS WHERE EXPORT DUTY IS APPLICABLE
source https://www.caclubindia.com/articles/clarification-in-respect-of-section-16-4-for-debit-notes-under-gst-45878.asp
source https://www.caclubindia.com/articles/clarification-in-respect-of-section-16-4-for-debit-notes-under-gst-45878.asp
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