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Original Invoice in case of E-Invoice

Deepshikha Sharma (Tax Manager) (137 Points)

23 August 2021

Do we need original invoice hard copy under GST where Vendor has shared E-invoice having QR Code on email. As e-Invoice is already electronically verified through Govt portal, do we still need original hard copy??

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7 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 23 August 2021

Not required

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VIKAS ESNAPURAM (CA-JOB) (226 Points)
Replied 23 August 2021

Firstly, E-invoice is not a replacement for your original tax invoice.

Section 16 of CGST Act also says to claim ITC one of the conditions is that he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;

I think you are legally not allowed to claim ITC based on E-invoice i.e, without tax invoice or debit note or such other tax paying documents as may be prescribed;

So, better to get tax invoices to avoid litigations.

Deepshikha Sharma (Tax Manager) (137 Points)
Replied 23 August 2021

Thanks for your response Vikas , let me re-frame my query. We do have the invoice and it has QR code imprinted on it. And the invoice is received in soft copy on email.

So my query is whether we need to ask the vendor to share original hard copy through courier or the scanned copy would be okay. Because i was of a view that e-invoice (i.e. QR code on invoice) is actually an initiative by the Govt for digitalization of transactions so there would not be a need to share hard copies through courier as long as we receive it in soft copy.

Please enlighten me on this point regarding original signed hard copy of invoices.

VIKAS ESNAPURAM (CA-JOB) (226 Points)
Replied 23 August 2021

I think a scanned copy would be enough for you and no problem for at all for you.

But for the supplier, GST law requires taxpayers to issue a specified number of tax invoice copies. Let’s have a look at the number of invoices we have to issue

In case of a supply of goods, the supplier shall issue 3 copies of the invoice
- Original for recepient
- Duplicate for the transporter, and
- Triplicate for supplier
Whereas, in the case of a supply of service, he shall issue only 2 copies of the invoice
- Original for recepient
- Duplicate for supplier

This is what the provision says regarding the issuing rules for invoices. I think no notification is released yet regarding the same.

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CA Altamush Zafar (GST Consultant) (15976 Points)
Replied 23 August 2021

If scan of original invoice or original invoice in soft mode is available then it will suffice for invoice.

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Dipesh (Executive) (1020 Points)
Replied 24 August 2021

Ask to supplier provide digitally signed E-Invoice copy i.e Original For Recepient,

Bhavika Kothari (CA) (1258 Points)
Replied 06 September 2021

Hard copy is not mandatory but the QR Code present in the invoice should be scannable and provide valid information
Know more about einvoice under GST

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