Compulsory maintenance of Tax Invoices in "physical form" ?

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This discussion clarifies the requirement for maintaining physical tax invoices under GST. According to the second proviso of Section 35(1) of the CGST Act, registered persons are permitted to maintain accounts and particulars in electronic form. Therefore, a physical copy of the tax invoice is not compulsory if it is maintained electronically, even when issued to customers.

Amit N. Jain

Amit N. Jain (Querist)
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29 February 2020 Dear Sir/Mam,
What are the provisions relating to compulsory maintenance of "Tax Invoices in "physical form""? i. e. whether physical copy of maintenance of the same is required when the same is maintained in an accounting software & the copies of the Tax Invoices are issued to the customer. The invoice copy is not intended to be maintained.

So, kindly provide clarifications as to whether such relaxation is provided under the GST Act.

Thanking you in advance

CA Anita Bhadra

CA Anita Bhadra (Expert)
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29 February 2020 As per the second proviso of sec 35 (1) of CGST Act - the registered person MAY keep and maintain such accounts and other particulars IN ELECTRONIC FORM in such manner as may be prescribed.