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JSON signed E invoice

Others 413 views 4 replies

Vishal Garge

73 Points Posted on 21 January 2022

Our some of the suppliers are giving their tax invoice with JSON signed E invoice provided by portal and some of the suppliers are providing their tax invoice with printing of QR code on same tax invoice.

as per notification CGST 72/2020 , QR code printing is mandatory requirement of CGST rule 46 for those tax invoice issuing suppliers who are come under category of E-invoice applicability and GST say QR code on separate paper is not allowed.

Whether suppliers tax invoice will be valid under rule (5) of 48 , If he is not printing QR code on as per required condition of invoice issuing manner but providing portal E signed JSON E invoice.

Replies (4)

CA Altamush Zafar

GST Consultant

15986 Points Posted on 21 January 2022

If the supplier is not printing QR code on his invoices then those invoices are invalid for claiming ITC. On any physical checking the department can deny ITC on such invoices along with interest and penalty.

Vishal Garge

73 Points Posted on 22 January 2022

Dear Sir,

I am in the same opinion. However suppliers are claiming that they are following correct GST invoicing procedure who are providing their tax invoice without QR code but providing portal issued E invoice on separate page for QR code with their non printed tax invoice.

CA Altamush Zafar

GST Consultant

15986 Points Posted on 22 January 2022

They are totally wrong and their ignorance will be very costly especially for the recipient. Show them the rules and also FAQs. This aspect is very clearly written in it.