Answer

1. F

   Facts

   A valid tax invoice must have specific details, including supplier GSTIN, invoice number, date, buyer GSTIN, HSN or SAC, taxable value, rate and tax amounts. For businesses above the e-invoice threshold, B2B invoices must also carry an IRN and QR code.

2. P

   Provisions and law

   • Sec 31, CGST Act 2017A registered person supplying taxable goods or services must issue a tax invoice
   • Rule 46, CGST Rules 2017Lists the details a tax invoice must contain
   • Rule 48(4), CGST Rules 2017Notified persons must issue e-invoices with IRN obtained from the invoice registration portal
3. A

   Analysis

   Check the supplier GSTIN on the portal, then check if the supplier's turnover requires e-invoicing; the e-invoice threshold has been Rs 5 crore since August 2023. Example: a large distributor's B2B invoice without IRN or QR is a red flag and also does not give valid credit. You can verify a signed QR code using the e-invoice portal's verify option or the GST verification app.

4. C

   Conclusion

   1. 1Check all Rule 46 fields are present and correct
   2. 2Verify the supplier GSTIN on Search Taxpayer
   3. 3If the supplier should e-invoice, check the IRN and QR code
   4. 4Verify the QR on the e-invoice portal
   5. 5Refuse invoices that fail any check

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.