The Central Board of Indirect Taxes and Customs (CBIC) clarified that the physical invoice need not be carried when e-invoice has been issued. The Board has received representation on the issue whether carrying a physical copy of invoice is compulsory during movement of goods in cases where suppliers have issued invoices in the manner prescribed under rule 48 (4) of the CGST Rules, 2017 (i.e. in cases of e-invoice).
Source Taxscan
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