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

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.