Question ID :
40814
GST Input credit - Computer generated Invoices
Hi all,
We are receiving Computer generated Invoices from BSNL and GST input credit taken based such invoices and no hard copy of Invoices with signature available. Is Computer generated Invoices are a valid for availing GST Input credit
Posted by
CA. BALASUBRAMANIAM P
on
Sep 02, 2020
Filed Under
GST
Yes. After amendment in rule 46 of CGST Rules, electronic invoices without actual or digital signature is valid document to take input credit.
Posted by
CA. chunauti dholakia on
Sep 02, 2020
Answer ID :
80719
Yes. Digitally signed invoices are valid for claiming ITC.
Posted by
Anirudha P. Asgekar on
Sep 02, 2020
Answer ID :
80723
If the invoice has been issued in accordance with the provisions of Information Technology Act, 2000, signature or the digital signature on the same is not mandatory. ITC on such invoice can be availed.
Posted by
CA VASANT K. BHAT on
Sep 05, 2020
Answer ID :
80731
Yes, digitally signed invoice is eligible for taking Input Tax Credit.
Posted by
CA RAVI GARG on
Sep 05, 2020