GST input invoice copies, As per the GST rules, the original invoice is require to claim input tax credit (ITC) under GST. If you have lost the original invoice, you may be able to use a duplicate copy or a self-attest copy, subject to certain conditions.
The duplicate copy of the invoice should be clearly mark as “duplicate” and contain a statement indicating that the original invoice has been loss. The self-attest copy should be sign and stamp by the supplier to indicate that it is a true copy of the original invoice.
It is important to note that the use of duplicate or self-attest copies of invoices for claiming input tax credit is subject to the approval of the GST officer, who may require additional documentation or verification before allowing the credit.
To visit https://www.gst.gov.in
