Question ID : 40812

Input Credit based on Copy Invoice

Whether we can avail the GST Input Credit based on Copy Invoice.

Unlike cenvat credit rules, rule 36 does not specify specific copy of invoice upon which ITC can be taken. However, as per rule 48, the Original copy is for the recipient. Sec 16 provides for possession of the tax invoice. Thus, it may be said that ITC should be taken on original copy.