The Central Board of Indirect Taxes and Customs ( CBIC) notified that the physical account does not need to take forward when an e-invoice has been furnished.
The board has collected descriptions of the concern that carrying a physical copy of the bills is mandatory, meanwhile movements of goods in cases where suppliers have cleared the bill in the way mentioned under rule 48 (4) of the CGST Rules, 2017( i.e. in terms of e-invoice ).
The CBIC has notified that Rule 138 (1) of the CGST Rules, 2017 along with supplies that the individual in charge of a movement would forward the bill of supply or delivery challan as the case may be; and the edition of the e -way bill or the e-way bill number, whether, physically or drafted to a Radio Frequency Identification Device implanted on the shipment in such a way as it may be announced by the commissioner.
“Adding, rule 138 (2) of CGST Rules later being changed vide notification no. 72/2020 – Central Tax dated 30.09. 2020, said that In case, the invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it, maybe produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice”
A combined reading of rules 138 A (1) and 138A (2) of GST Rules, 2017 simply shows that there is no need to forward the physical copy of tax bills in a case where an e-invoice under GST has been formed by the supplier. Later after alteration the emended Rule 138A (2) told in specific words that whenever bills have been released, the Quick Reference (QR) code, having implanted Invoice Reference Number (IRN) in it, which probably performed electronically by confirmation by the suitable officer in lieu of the solid copy of that tax bills.
Consequently, the Board explained that there is no requirement to carry the solid copy of the tax bills in terms where bills have been produced by the supplier in the way advised under rule 48(4) of the CGST Rules and building of the Quick Response (QR) code having a fix Invoice Reference Number ( IRN ), anodic for authentication by the peculiar officer, would serve.
