ITC ON Photocopy of Invoice

[POLYPLEX CORPORATIONLTD]

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?

AI Summary

Can a Company Claim Input Tax Credit Using Photocopy of Invoice? Experts Weigh In on Section 16(2) Compliance. A company inquired about claiming Input Tax Credit (ITC) using a photocopy of an invoice, as the original or duplicate is missing and the vendor refuses to provide a triplicate. Responses varied: one expert noted that the department typically disallows ITC on photocopies, but courts might permit it with adequate proof of receipt. Another mentioned past allowances for photocopies under previous tax regimes, suggesting credit might be possible if few vouchers are involved. Others emphasized the importance of original signatures and suggested alternatives like obtaining a 'True copy' attestation or ensuring accurate GST return entries.