request for clarification on generation of invoice-gst

[Ramakrishnan Seshadri]

Dear Sirs,

Good Morning.

We need a clarification on generation of invoices. We are supplier of OEM Car company and supplying parts through generation of invoices like original for buyer and duplicate for transporter to them. Now the customer says you can supply the parts with duplicate for transporter copy and no need of original for buyer copy. Whether this is correct or not under gst. Any amendment has came that one invoice is ok .Please clarify.

Thanks & Regards,

S.Ramakrishnan

[SHIVKUMAR SHARMA]

Tax Invoice have to be generated In Triplicate.Marked as Original for Recipient ,Duplicate for Transporter & Triplicate for Supplier, There is no change as on date.

[KASTURI SETHI]

Rule 36 (1)(a) and (b) of CGST Rules, 2017 says "an invoice issued under Section 31 of CGST ACT, 2017" is, inter alia, the prescribed document. However, it is better to avail ITC on the strength of original copy of invoice meant for buyer/recipient.

[Guest]

Dear sir,

Invoice rule under gst reproduced below for reference.

48. Manner of issuing invoice.-

(1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1.

There is not change in section/rule of invoice. Original for recipient and dup. for transporter are meant for recipient only. But difference people are handling invoice in different way as their convenience.

Some people issue dup.trnprt copy to truck driver and sending original to recipient by courier. Dup. trnprt copy also will reach to recipient only, on which recipient factory gate endorse the gate entry and GRN accounted based duplicate copy only.

Some people use duplicate copy for freight payment accounting.

Hence both copy will be go to recipient only. Recipient should not deny to receive OFR copy

[KASTURI SETHI]

After going through comprehensive and nice explanation by Sh.Siva Ji,still I am of the view that first basic document required for availment of ITC is original copy for recipient/buyer.

[DR.MARIAPPAN GOVINDARAJAN]

This is not correct.

[Ganeshan Kalyani]

Original invoice copy is for the buyer . Though the credit mechanism is put on the system of matching sale uploaded by the supplier with the purchases accounted by the buyer. However for audit original copy would require.

[YAGAY andSUN]

We endorse the view of Mr. Kalyani.

AI Summary

Invoice triplicate requirement: original copy for recipient remains necessary under GST; duplicate for transporter insufficient for ITC. Supply of goods requires invoices in triplicate: original for recipient, duplicate for transporter and triplicate for supplier, with serial numbers furnished electronically in the return. Although transport duplicates often travel with consignment and recipients may rely on those for gate formalities, the legal requirement to provide and retain the original invoice for the buyer remains; original invoices are the primary documentary basis for claiming input tax credit and may be required on audit.