If in a case GST invoices are authenticated by GST Tax Department

[Kajal Jain]

If in a case GST invoices are already authenticated by GST Tax Department, then can same invoices be claimed as Forged ones to level criminal charges? Does the standard of proof is not sufficient enough to take defence?

[Sadanand Bulbule]

 To answer your query, clarify the meaning of  "authenticated by the GST department"? Or else as understood by you?

[Sadanand Bulbule]

Fake invoice is covered with a cloud of filth and foul smell. It is worthless. Whereas the privilege, glow, beauty and happiness of genuine tax invoice is always enchanting and no one can deny it. So “business-changing” ITC is a not velvet carpet as there are invisible snakes therein.

To realise the dream of valid ITC, the recipient taxpayer has to cautiously balance himself with satisfactory compliance of indispensable conditions of Section 16 and also immunity from the firewalls of Section 17. As such entitlement of clear and calm ITC is bitter but always better.

So it is desirable that the recipient taxpayer has to be diligent and not negligent.Otherwise ostensibly it is like losing the bread and butter.

[Kajal Jain]

@sadanand --Authenticated by GST Tax Department means they verified and authenticated the GST invoices, which in turn implies validated by GST Authorities. However, the party filed a criminal complaint on account of Forged invoices, which was falsely implicated.

[Sadanand Bulbule]

Madam

As long as the subject invoices are issued in pursuance of compliance of conditions of Section 31 read with Section 16, there is no threat of treating them as false to file a criminal complaint either by the party or the department. Alternatively, you can convince the court to cause to make a  official statement by the concerned GST officer confirming the authenticity of subject tax invoices.

[KASTURI SETHI]

The practice of pre-authentication of gate passes/invoices  was introduced in Sept.-October, 1986. That was not high technology era. Now in the era of high technology (in the field of computer sciences and internet), that practice has lost its usefulness and relevance.

Manual authentication of invoice has been relegated to the background.

[Sadanand Bulbule]

Very true Sir.
To overcome such possible challenges, Electronic-Tax Invoice is in place under the present GST regime. 

[KASTURI SETHI]

Sh.Sadanand Bulbule Ji,

Sir, I am of the view that in the absence of any provision or practice of pre-authentication of invoice in the GST regime, if invoice has been pre-authenticated by GST Officer on the request of the tax-payer, that can bounce back. 

This is the essence and message of your visionary replies posted at serial nos.2 & 4 above.

[Sadanand Bulbule]

Exactly Sir.

But I am unable to capture what precisely is troubling the querist. Verification and authentication are entirely different and distinguishable concepts. So the querist is informed to revisit the query.

[KASTURI SETHI]

Dear Sir,

The querist has used the word, 'ÍF'. There is no room for 'íf' in any law.

     

[Sadanand Bulbule]

True Sir. Hypothetical query does not deserve a legal solution.

AI Summary

Authenticity of tax invoices affects criminal forgery risk; official tax confirmation and compliance reduce vulnerability to charges.
Whether GST invoices authenticated by authorities may be treated as forged depends on whether the invoices meet statutory issuance conditions and the recipient satisfies input tax credit compliance; authentication and verification are distinct, and procuring an official statement from the tax officer confirming authenticity is a primary defensive measure. Electronic invoicing reduces the relevance of prior manual pre-authentication but does not fully eliminate authenticity disputes.