TaxTMI 
TaxTMI 
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?
ITC ON Photocopy of Invoice
01 Aug 2020 
5 Replies 
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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. (AI Summary)
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. (AI Summary)