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ITC ON Photocopy of Invoice, Goods and Services Tax - GST

Issue Id: - 116594
Dated: 1-8-2020
ITC ON Photocopy of Invoice

  • Contents

Invoice is appearing in GST 2A, But Original or Duplicate Copy of Invoice is missing with Vendor and us. Vendor is denies to give triplicate copy.

Can we take ITC on Photocopy or Scan Copy of Invoice?

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Showing Replies 1 to 5 of 5 Records

1 Dated: 1-8-2020

The department will not allow ITC on photocopy of invoice. If you have all other proofs regarding actual receipt of goods or services, the Court may allow after verification. No relief is possible without ligitation. There are decisions in favour of the parties but these pertain to pre-GST era.

2 Dated: 1-8-2020

In the erstwhile indirect tax era, in such cases credit is allowed on photocopy of the voucher.

In my view, it is possible take credit if the vouchers is meagre in number. If it is many it could not be do so. At the time of audit the Authorities have to be satisfied.

3 Dated: 1-8-2020
By:- CA Venkataprasad

Dear sir,

Ideally, ITC can be taken on photocopy also as invoices are reflected in GSTR-2A and other essential conditions viz , receipt of goods/services, payment to the vendor etc.,

Alternatively try to get attestation of 'True copy' from the vendor if possible and also getting through the email can be explored to avoid objections from the department during audit/assessment.

CA Venkataprasad

4 Dated: 2-8-2020
By:- Himansu Sekhar

photocopy is not a valid document since it lacks the original signature . Signature and dig. signature is essential for the invoice.

5 Dated: 4-8-2020

In our view, it may be allowed if seller and buyer correctly mention in their respective GST Returns. Even Department as the time of conducting Audit can check the facts and records etc., other documentary proof such payments, consumption registers etc.


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