reduction in hard copies of e waybill, GST invoice etc., Goods and Services Tax - GST

[SUBIRKUMAR CHAKRABORTY]

Please clarify the provisions under the GST Act regarding the requirement of accompanying physical documents during the movement of goods? Specifically, Please provide your guidance on the following points:

1. E-Way Bill Compliance:

1. Is it mandatory to carry a physical copy of the e-way bill with the consignment? If yes, how many copies are required?
2. If no, are there any alternative compliance measures that need to be followed?

2. Requirement of Hard Copies for GST Invoice and Delivery Challan:

1. What are the requirements for carrying hard copies of GST invoices and delivery challans in the case of stock transfers?

3. Validity of Digital GST Invoices:

We have recently started generating GST invoices with digital signatures. Instead of sending a hard copy of the "original for recipient," can we email the digital invoice to the buyer including Debit Note & Credit note? Will the emailed digital invoice be considered a valid document for availing Input Tax Credit (ITC) under GST.