Invoice - GST

[VIGNESH]

sir

1. is invoice necessary for GST transaction- is GSTR 2A sufficient, payment made through bank and supplier has reflected in his GST returns and its is reflecting in GSTR-2A, is this suffice?

2.when transaction done through online transaction invoice is not Digitally signed -is this a valid document?

AI Summary

Tax invoice required: computer-generated invoices must state signature unnecessary and GSTR-2A entries do not suffice for accounting.
Tax invoice is mandatory for taxable supplies and required for accounting and reconciliation. If not digitally signed, it should be signed manually unless it is a consolidated tax invoice or issued in accordance with the Information Technology Act, in which case a computer generated invoice must state that signature is not required. Payment records and GSTR 2A entries do not substitute for a valid invoice for accounting or matching input tax credit.