No need to carry the physical copy of Tax Invoice in case of E-Invoice
Central Board of Indirect Taxes and Customs has issued a circular in which they have clarified that in case of Invoice is generated by the supplier in the manner prescribed under rule 48(4) of the CGST Rules and Quick Response (QR) code has been embedded in Invoice Reference Number (IRN) electronically, there is no need to carry the physical copy of Tax Invoice.
E-INVOICE UNDER THE GST
GST e-invoice refers to the creation of a digital invoice for goods or services by a business company generated at the government GST portal. GST e-invoice has been considered for the reduction of GST evasion.
It is often misunderstood that an e-invoice is the creation of an invoice via the GST portal. The same can be used to submit/upload an ERP/ accounting software-generated invoice to Invoice Registration Portal for electronic authentication.
Download the Circular given below for complete understanding.