TaxTMI 
TaxTMI 
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?
If in a case GST invoices are authenticated by GST Tax Department
22 Feb 2025 
10 Replies 
1016 Views Asked by
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. (AI Summary)
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. (AI Summary)