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

[SUBIRKUMAR CHAKRABORTY]

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.

AI Summary

GST Act Clarifies: EWB Number Alone Suffices; Physical or Digital Invoices Required for Transport and ITC Validity. A query was raised regarding the necessity of carrying physical documents under the GST Act during goods movement. It questioned the mandatory nature of physical e-way bills and the requirements for GST invoices and delivery challans in stock transfers. Additionally, it inquired about the validity of digital GST invoices for Input Tax Credit (ITC) purposes. The response clarified that carrying an EWB number suffices, negating the need for a physical e-way bill. However, either a physical or electronic copy of invoices should accompany the transporter, and similar requirements apply to delivery challans and other documents.