GST
Buyer checking a supplier's e-invoice
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Facts
If your supplier is covered by e-invoicing, each B2B invoice should carry an IRN and signed QR code. You can verify the QR using the e-invoice verification app or the IRP. An invoice without a valid IRN is not valid for ITC under Rule 48(5).
Provisions and law
- Rule 48(5), CGST Rules 2017An invoice issued without following Rule 48(4) is not a valid invoice
- Sec 16(2), CGST Act 2017ITC needs a tax invoice, receipt of goods or services, tax paid by the supplier and a filed return
- Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
Analysis
Large suppliers who skip IRN put your credit at risk. Scan the QR when you receive the invoice and compare GSTIN, number, date and value. Ask suppliers above ₹5 crore to confirm their e-invoice status in writing.
Conclusion
- Scan the QR code on supplier invoices
- Compare the details with the printed invoice
- Ask covered suppliers without IRN to reissue
- Hold the GST payment until a valid e-invoice is received
A Savvy can do this for you
E-invoice onboarding and IRN generation
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