Original Invoice in case of E-Invoice

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??

Replies (7)
Quick Summary
This discussion clarifies whether a hard copy of an original invoice is necessary under GST when an e-invoice with a QR code is received electronically. While e-invoices are digitally verified, the consensus is that a scannable soft copy of the original invoice should suffice for claiming Input Tax Credit (ITC). The key is ensuring the QR code is present and provides valid information, making the physical hard copy potentially redundant.

Not required

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.

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.

 

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.

 

If scan of original invoice or original invoice in soft mode is available then it will suffice for invoice.
Ask to supplier provide digitally signed E-Invoice copy i.e Original For Recepient,

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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details