TaxTMI 
TaxTMI 
If in a case GST invoices are authenticated by GST Tax Department
X X X X Extracts X X X X
X X X X Extracts X X X X
....f in a case GST invoices are authenticated by GST Tax Department<br> Query (Issue) Started By: - Kajal Jain Dated:- 22-2-2025 Last Reply Date:- 24-2-2025 Goods and Services Tax - GST<br>Got 10 Replies<br>GST<br>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 suff....
X X X X Extracts X X X X
X X X X Extracts X X X X
....icient enough to take defence? Reply By Sadanand Bulbule: The Reply: To answer your query, clarify the meaning of "authenticated by the GST department"? Or else as understood by you? Reply By Sadanand Bulbule: The Reply: 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 i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. Reply By Kajal Jain: The Reply: @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 complain....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t on account of Forged invoices, which was falsely implicated. Reply By Sadanand Bulbule: The Reply: 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 mak....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e a official statement by the concerned GST officer confirming the authenticity of subject tax invoices. Reply By KASTURI SETHI: The Reply: 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 use....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fulness and relevance. Manual authentication of invoice has been relegated to the background. Reply By Sadanand Bulbule: The Reply: Very true Sir. To overcome such possible challenges, Electronic-Tax Invoice is in place under the present GST regime. Reply By KASTURI SETHI: The Reply: Sh.Sadanand Bulbule Ji, Sir, I am of the view that in the absence of any provision or practice of pre-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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. Reply By Sadanand Bulbule: The Reply: Exactly Sir. But I am unable to capture what precisely is troubling the querist. Verification and authentic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation are entirely different and distinguishable concepts. So the querist is informed to revisit the query. Reply By KASTURI SETHI: The Reply: Dear Sir, The querist has used the word, 'ÍF'. There is no room for 'íf' in any law. Reply By Sadanand Bulbule: The Reply: True Sir. Hypothetical query does not deserve a legal solution.<br> Discussio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n Forum - Knowledge Sharing ....