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?

[KASTURI SETHI]

The department will not allow ITC on photocopy of invoice. If you have all other proofs regarding actual receipt of goods or services, the Court may allow after verification. No relief is possible without ligitation. There are decisions in favour of the parties but these pertain to pre-GST era.

[DR.MARIAPPAN GOVINDARAJAN]

In the erstwhile indirect tax era, in such cases credit is allowed on photocopy of the voucher.

In my view, it is possible take credit if the vouchers is meagre in number. If it is many it could not be do so. At the time of audit the Authorities have to be satisfied.

[Venkataprasad Pasupuleti]

Dear sir,

Ideally, ITC can be taken on photocopy also as invoices are reflected in GSTR-2A and other essential conditions viz , receipt of goods/services, payment to the vendor etc.,

Alternatively try to get attestation of 'True copy' from the vendor if possible and also getting through the email can be explored to avoid objections from the department during audit/assessment.

CA Venkataprasad

[Himansu Sekhar]

photocopy is not a valid document since it lacks the original signature . Signature and dig. signature is essential for the invoice.

[YAGAY andSUN]

In our view, it may be allowed if seller and buyer correctly mention in their respective GST Returns. Even Department as the time of conducting Audit can check the facts and records etc., other documentary proof such payments, consumption registers etc.

AI Summary

Input tax credit on invoice photocopies may be disallowed absent original signature, but allowed with corroborating returns and payment evidence. Claiming input tax credit on photocopies or scanned invoices is generally disfavoured because originals carry signatures or digital signatures, but credit may be considered where invoices are reflected in GSTR-2A and robust corroborative evidence-receipt records, payment proofs, consumption registers, email communications, or vendor attestation of 'true copy'-satisfies the assessing authority during audit or assessment, with pre-GST authorities offering limited precedent.