As you may be aware, the Government of India has introduced ‘E-invoicing’ under GST Legislation from 1 January 2021 for taxpayers whose aggregate turnover is more than INR 100 Crore in any of the previous three financial years.

Invoices covered by the notification, would have to be authenticated, by way of generation of an Invoice Reference Number (IRN) and a QR code, on the Invoice Registration Portal of the Government in addition to containing all other prescribed particulars. We, as a recipient of taxable supply will be eligible to avail input credit only on the basis of a valid invoice from you (which without QR code from IRP may not be considered valid).

Given the statutory requirement as above, in case you are covered under e-invoicing mandate, we request you to comply with the process of IRN and QR code generation with effect from 1 Jan 2021 and issue us invoices which duly incorporate IRP validated QR code. Effective 1 Jan 2021, we shall accept your invoices only if they have all necessary details including but not limited to the QR code.

In the event e-invoicing mandate is applicable to you but not complied with in accordance with law, we reserve our right to hold back payments in respect of services rendered and/ or goods supplied to us in respect of all/ any unpaid invoices. Further, we hereby reserve our right to recover any dues from you along with interest and penalty (if any) corresponding to any loss incurred by us on account of any unauthenticated or incorrectly authenticated invoices issued to us including any delays or deviations as regards the manner of their issuance and/ or statutory reporting.

We request you to kindly take note of the above and please revert in case of any queries. No response on this mail within 3 working days shall be considered as an acceptance from your good office.