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CMA Intermediate · Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill

A supplier issues an invoice under sub-rule (4) of rule 48 (with a QR code carrying an embedded Invoice Reference Number). The goods move by road, and the driver is intercepted. Which statement is correct as per Rule 138A?

The QR code with the embedded Invoice Reference Number may be produced electronically for verification by the proper officer in place of the physical tax invoice, under Rule 138A(2). It substitutes for the invoice copy, not for the e-way bill requirement, and no thirty-day condition now applies.

  1. AThe QR code with embedded IRN may be produced electronically for verification by the proper officer in lieu of the physical copy of the tax invoiceCorrect
  2. BThe physical tax invoice must always be produced, as electronic QR code is never acceptable
  3. CThe QR code is acceptable only if the IRN was generated within the last thirty days
  4. DThe QR code replaces the e-way bill requirement entirely

Explanation

Rule 138A(2) allows the QR code with embedded IRN to be produced electronically in lieu of the physical copy of the tax invoice. The thirty-day validity condition belonged to the earlier, substituted wording. The sub-rule relates to the invoice and does not dispense with the e-way bill under sub-rule (1)(b).

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