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.

[Shilpi Jain]

e invoice is one which has the IRN and the QR code. Thereby, even if it is the ERP generated invoice where only the IRN and QR code is contained, can be regarded as e-invoice.

Electronic invoice under the IT Act also requires certain kinds of authentication. Hence, an invoice without any authentication or signature will not be complying with the provisions of GST.

[Nikhil Virkar]

Thanks a lot madam for your inputs. Further Section 3A(1) of Information Technology Act, 2000 (IT Act) read with Second Schedule to the same does not specified any disclaimer in lieu of digital signature. Few banks and tax payer suppliers as well started providing tax invoices with such disclaimer and hence I am of the view that recipient in such cases shall ask for confirmation that such tax invoice is IT Act compliant.

AI Summary

Electronic invoice compliance: IRN and QR code may identify e-invoices but authentication is required under IT law.
An invoice with a valid IRN and QR code can be regarded as an e-invoice, but compliance with electronic authentication requirements under information technology law is independent: invoices lacking required authentication or digital signature do not meet those obligations, so signature exemptions cannot be assumed and recipients may require confirmation before treating such invoices as valid for input tax credit and other GST consequences.