Input credit eligibility on Digitally signed invocie

[EMERSON EMERSON]

Hi

Could anybody clarify the Validity of of input Vat credit on the digitally singed invoice copy, Is there any circular/GO for the same.

S.Hariharan

Emerson

AI Summary

Eligibility of Input VAT Credit on Digitally Signed Invoices Clarified Under Section 19, TNVAT Act, 2006 A query was raised about the eligibility of input VAT credit on digitally signed invoices. It was clarified that Section 19 of the TNVAT Act, 2006 does not mandate manual or digital signatures for claiming input tax credit, provided the tax is paid to the supplier and subsequently deposited into the government treasury. The inquirer requested further documentation or circulars supporting this interpretation. The respondent reiterated the reference to Section 19 of the TNVAT Act, 2006 for guidance.