GST: No have to be compelled to carry physical invoice once e-invoice is issued
CBIC clarified that a physical challan need not be carried when an e-challan is issued. The Board has received representation on the difficulty of whether it’s mandatory to hold a physical copy of the invoice during movement of goods where the suppliers have issued the invoice within the manner prescribed under Rule 48(4) of the CGST Rules, 2017.
No need to carry a physical invoice
CBIC says: No need to carry physical invoice when e-invoice is issued
Accordingly, the Board clarified that there’s no have to be compelled to carry a physical copy of the tax invoice in cases where the invoice has been submitted by the supplier within the manner prescribed under Rule 48(4) of CGST Rules and prompt response. . A QR code with an embedded Challan Reference Number (IRN) electronically will suffice for verification by the appropriate authority.
A combined reading of Rule 138A(1) and 138A(2) of CGST Rules, 2017 clearly indicates that there’s no need to carry a physical copy of tax invoice in cases where an e-invoice has been generated by the supplier. Post amendment, the amended Rule 138A(2) clearly states that whenever an e-invoice is generated, the Quick Reference (QR) code, which has an embedded Invoice Reference Number (IRN), shall be sent electronically. can be prepared. Verification by the right officer in lieu of a physical copy of such tax invoice.
CBIC clarified that Rule 138A(1) of the CGST Rules, 2017 inter alia provides that the person in charge of the vehicle shall carry the challan or bill of supply or delivery challan, because the case may be; and a copy of the e-way bill or e-way bill number, mapped either physically or with a frequency identification device, as may be notified by the Commissioner. Further, Rule 138A(2) of the CGST Rules, as amended vide Notification No. 72/2020-Central Tax dated 30.09.2020, states that “if the challan is formed within the manner prescribed under sub-rule (4) Rule 48, Quick Reference (QR) code containing an embedded Invoice Reference Number (IRN), could also be electronically presented for verification by the proper officer in lieu of a physical copy of such tax invoice.
