https://www.taxtmi.com/forum/issue?id=118872 The taxpayer argues that supplier invoices reflected in Form GSTR 2A should be accepted during GST audit and that photocopies with self certification may suffice, relying on Circular No.125/44/2019 which treats GSTR 2A as evidence and advises officers not to insist on invoices already available in GSTR 2A; the Audit Manual similarly recommends not requesting documents available in the system. However, audit officers retain statutory powers to require originals where there is doubt, so taxpayers should reconcile portal data with books and be prepared to produce originals if challenged. en-us Mon, 27 Nov 2023 14:29:33 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118872 The taxpayer argues that supplier invoices reflected in Form GSTR 2A should be accepted during GST audit and that photocopies with self certification may suffice, relying on Circular No.125/44/2019 which treats GSTR 2A as evidence and advises officers not to insist on invoices already available in GSTR 2A; the Audit Manual similarly recommends not requesting documents available in the system. However, audit officers retain statutory powers to require originals where there is doubt, so taxpayers should reconcile portal data with books and be prepared to produce originals if challenged. Discussion-Forum GST Mon, 27 Nov 2023 14:29:33 +0530 https://www.taxtmi.com/forum/issue?id=118872