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Lost a purchase invoice? What it means for your GST input tax credit

Updated 21 October 2026

Under the CGST Act (section 16), one of the conditions for claiming input tax credit is that you have the tax invoice. A bill lost in a drawer, a vehicle or a WhatsApp chat can mean credit you cannot support if it is questioned.

If a bill is missing

  1. Ask the supplier for a copy of the invoice. Suppliers must keep their own records.
  2. If the supplier issues e-invoices, the invoice and its IRN can usually be shared again easily.
  3. Check that the invoice appears in your GSTR-2B with the right GSTIN and amounts.
  4. Ask your CA how to treat the credit for that bill before you claim it.

Make sure it doesn't happen again

  • Photograph every bill on the day it arrives, before the paper goes anywhere.
  • Keep the copies by financial year and month, with a backup.
  • Let your accountant see the bills as they arrive, not at the end of the quarter.

Soni Vault is built for this: anyone in your team snaps the bill on their phone, it is filed by month in your Google Drive with a monthly report beside it, and your CA sees it the same day.

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This guide is general information, not tax advice. Ask your CA about your own case.