As per GST rules can a supplier give Invoice with does not mention whether it is Original for Receipent, Duplicate For Transporter and Triplicate for Supplier.
Is such a Invoice valid.
Thanks in acticipation of a reply
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Can a supplier give invoice without specifying original copy
Replies (1)
@ Priyesh
Short answer "No"
CGST Rule 36(2) of Chapter V (Input Tax Credit) states...
"Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. "
CGST Rule 48 of Chapter VI (Tax invoice, Credit & Debit Notes) states....
" Manner of issuing invoice.-
(1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-
(a)the original copy being marked as ORIGINAL FOR RECIPIENT;
(b)the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c)the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2)The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
So Supplier is bound to issue as per Chapter VI of CGST Rules.
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