Itc taken on photo copy or scan copy accepted

Save Share

This query is : Resolved

Quick Summary

This discussion explores whether a GST-registered dealer can claim Input Tax Credit (ITC) using a photocopy or scan of a purchase invoice when the original or duplicate is unavailable and the vendor hasn't provided a triplicate. While some argue that the GST Act doesn't explicitly forbid photocopies and that appearing on GSTR-2A should suffice if goods/services were received, others strongly advocate for original, signed, and sealed invoices to prevent fraud. The consensus leans towards needing original documentation to avoid ITC disallowance during scrutiny, though the need for clearer guidelines on digital invoices is also highlighted.

Kollipara Sundaraiah

Kollipara Sundaraiah (Querist)
Follow

01 August 2020 Gst registered dealer purchase invoice shown in gstr2a.but original or duplicate invoice copy missing.vendor not issued triplicate invoice copy.
Question:
Dealer missing invoice input taken on photocopy or scan copy accepted under gst act.

Lekhraj sood

Lekhraj sood (Expert)
Follow

01 August 2020 Yes,If goods or services are actually received and especially invoice appearing in 2A shoulld not be a problem.

c.bakshi

c.bakshi (Expert)
Follow

02 August 2020 BUT AS PER THE PROVISIONS OF CLAIMING INPUT TAX CREDIT ONE MUST HAVE ORIGINAL BILLS, IN THE CASE OF SCRUTINY, SUCH ITC WILL BE DISALLOWED.

Lekhraj sood

Lekhraj sood (Expert)
Follow

02 August 2020 Can you please specify which section/rule you are referring to?

c.bakshi

c.bakshi (Expert)
Follow

02 August 2020 https://www.cbic.gov.in/resources//htdocs-cbec/gst/ITC%20_Mechanism.pdf;jsessionid=6151AF617988CD4EC7E794A51DA53192

Lekhraj sood

Lekhraj sood (Expert)
Follow

02 August 2020 It is nowhere written sir that the invoice should be original or duplicate.In my view, scan copy or photocopy should also suffice.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
Follow

09 August 2020 It is not about what is mentioned or not mentioned in the law. We need to look into it with a neutral perspective. Even if the law is incorrect we should ammend it.

Now if the law is not clear about GST Credit eligiblity only based on scan copy/photosopy of Invoices. It should be ammended immediately and should not be allowed otherwise it can be misused and may give rise to new type of digital frauds for GST Input. We are already facing huge fradulent claims of GST Inputs. GST Input should only be allowed based on Original/Certified duly sealed and signed Invoices from suppliers complete in all respect as mentioned in GST laws.

Soft Copy/Photocopy of Invoices should NEVER be allowed and only Digital Invoices with DIGITAL SIGNATURE should be allowed to claim GST Input as we should be moving to digital world and it is not possible keep everything physical. New guidlines should be issued in respect of Digital Soft Copy Invoices from vendors which should narrow down on loopholes for culprits.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!