TaxTMI 
TaxTMI 
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.
audit documents
27 Nov 2023 
5 Replies 
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Input tax credit documentation: acceptance of vendor uploaded invoices may permit photocopies, but officers can demand originals.
The taxpayer argues that supplier invoices reflected in Form GSTR 2A should be accepted during GST audit and that photocopies with self certification may suffice, relying on Circular No.125/44/2019 which treats GSTR 2A as evidence and advises officers not to insist on invoices already available in GSTR 2A; the Audit Manual similarly recommends not requesting documents available in the system. However, audit officers retain statutory powers to require originals where there is doubt, so taxpayers should reconcile portal data with books and be prepared to produce originals if challenged. (AI Summary)
The taxpayer argues that supplier invoices reflected in Form GSTR 2A should be accepted during GST audit and that photocopies with self certification may suffice, relying on Circular No.125/44/2019 which treats GSTR 2A as evidence and advises officers not to insist on invoices already available in GSTR 2A; the Audit Manual similarly recommends not requesting documents available in the system. However, audit officers retain statutory powers to require originals where there is doubt, so taxpayers should reconcile portal data with books and be prepared to produce originals if challenged. (AI Summary)