audit documents

[SURESH GUPTHA]

During Audit by the state GST department is compelling to produce the original Bills, they are not agreeing for xerox bills. In this context i would like to bring to notice that supplier has uploaded their invoices in GSTR-1 and it is reflecting in our GSTR 2A.

AI Summary

Debate on GST Audit: Original Bills vs. GSTR-2A Reflections and Section 16(2)(a) Implications for ITC Claims An individual raised a concern about the state GST department's demand for original bills during an audit, despite invoices being reflected in GSTR-2A. A respondent cited Section 16(2)(a) of the CGST Act, emphasizing the need for original tax invoices for claiming ITC, but noted that a circular allows refunds based on GSTR-2A without original invoices. Another contributor referenced the Model All India GST Audit Manual, suggesting that tax authorities should not request documents already available in the system. The discussion highlighted the balance between compliance with audit requirements and practical challenges in providing original documents.