https://www.taxtmi.com/forum/issue?id=118365 An invoice with a valid IRN and QR code can be regarded as an e-invoice, but compliance with electronic authentication requirements under information technology law is independent: invoices lacking required authentication or digital signature do not meet those obligations, so signature exemptions cannot be assumed and recipients may require confirmation before treating such invoices as valid for input tax credit and other GST consequences. en-us Wed, 08 Feb 2023 17:16:48 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118365 An invoice with a valid IRN and QR code can be regarded as an e-invoice, but compliance with electronic authentication requirements under information technology law is independent: invoices lacking required authentication or digital signature do not meet those obligations, so signature exemptions cannot be assumed and recipients may require confirmation before treating such invoices as valid for input tax credit and other GST consequences. Discussion-Forum GST Wed, 08 Feb 2023 17:16:48 +0530 https://www.taxtmi.com/forum/issue?id=118365