Invoice - SAP vs IRP portal = electronic-invoice

[Nikhil Virkar]

Can the tax invoice generated thru tax payers own software duly updated with IRN and QR code, be called as e-invoice / electronic invoice in terms of Rule 46(4)? If so -

1. whether the said tax invoice can be called as an electronic invoice issued in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000)] in terms of 5th proviso to Rule 46.

2. Can the exemption from physical signature or digital signature is available in this case?

3. can it be treated as valid tax invoice in terms of Rule 48(5) read with Rule 46.

4. Whether tax invoices with IRN and QR code along with disclosure at the end of the tax invoice as “This is electronically generated invoice and does not require signatures”, would be considered as e-invoice issued in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000)] in terms of 5th proviso to Rule 46? and if so can it be treated as valide tax invoice in terms of Rule 48(5) to claim ITC.

AI Summary

Tax Invoice with IRN and QR Code is E-Invoice Under Rule 46(4), Needs Signature for GST Compliance A discussion on a forum addressed whether a tax invoice generated through a taxpayer's software, updated with IRN and QR code, qualifies as an electronic invoice under Rule 46(4) of the GST rules and the Information Technology Act, 2000. The inquiry included questions on the necessity of digital signatures and the validity of such invoices for claiming Input Tax Credit (ITC). A response clarified that an invoice with IRN and QR code can be considered an e-invoice, but requires authentication or a signature to comply with GST provisions. The original poster noted that some entities issue invoices with disclaimers instead of digital signatures, suggesting recipients verify IT Act compliance.