Case:
IRP portal shows supplier's GSTIN has been enabled for e-invoicing. However, supplier does not provide e-invoice/ tax invoice with IRN. Whether non-furnishing of e-invoice by supplier leads to disallowance of ITC in the hands of recipient?
Comment:
The IRP portal decides the applicability of e-invoicing of a supplier based on the turnover as per the GST network in any preceding financial year from 2017-18 onwards. It may so happen that the particular supplier would have crossed the threshold exemption limit for e-invoicing in the current year and hence, the invoicing portal would have enabled the e-invoicing for the supplier. However, if the supplier has already crossed the threshold and has become a qualified person to issue the e-invoice, it becomes mandatory for him to issue the e-invoice. If e-invoice is not issued, then as per rule 48(5), the said invoice shall be an invalid invoice. Therefore, if the recipient wants to claim ITC, he should have a valid invoice which is e-invoice with a valid IRN [as per section 16(2)(a)].
Note:
At present, there is only one IRP – NIC. The e-invoice portal currently in use is https://einvoice1.gst.gov.in/.
However, the government will add multiple Registrars (IRPs) in the future.
IRN: Invoice Reference Number
IRP: Invoice Registration Portal
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