reduction in hard copies of e waybill, GST invoice etc.

[Shashi Thakur]

Please clarify the provisions under the GST Act regarding the requirement of accompanying physical documents during the movement of goods? Specifically, Please provide your guidance on the following points:

1. E-Way Bill Compliance:

1. Is it mandatory to carry a physical copy of the e-way bill with the consignment? If yes, how many copies are required?
2. If no, are there any alternative compliance measures that need to be followed?

2. Requirement of Hard Copies for GST Invoice and Delivery Challan:

1. What are the requirements for carrying hard copies of GST invoices and delivery challans in the case of stock transfers?

3. Validity of Digital GST Invoices:

We have recently started generating GST invoices with digital signatures. Instead of sending a hard copy of the 'original for recipient,' can we email the digital invoice to the buyer including Debit Note & Credit note? Will the emailed digital invoice be considered a valid document for availing Input Tax Credit (ITC) under GST.

[Shilpi Jain]

For e-way bill the EWB number is sufficient and physical copy not required. For invoices, physical or electronic copy to be carried with the transporter. DC and other docs also same/.

AI Summary

E way bill compliance: EWB number suffices; carry physical or electronic GST invoice or delivery challan with transporter. E way bill compliance requires only the EWB number; a printed e way bill is not necessary. GST invoices, delivery challans and related debit/credit notes must be available to the transporter as either physical or electronic copies. Digitally signed invoices may be emailed to the recipient and serve as the electronic copy for transport and documentary compliance.