The Goods and Service Tax Network has issued an FAQ cum tips for Scanning Documents and Reducing File Size for uploading supporting documents with the refund application. Taxpayers are expected to upload the supporting documents while filing their refund application (Form GST RFD-01). The GST Common Portal allows taxpayers to upload 4 documents up to 5 MB each (total 20 MB). The list of the few important questions which was answered by GSTN are as follows:-
Q. What is a document?
Ans: The document here does not mean one invoice or one credit/debit note but a set of invoices or credit/debit notes scanned together so that the size of the scanned document containing them is less than or equal to 5 MB.
Q. Is there a limit on a number of invoices, credit/debit notes, etc. in a scanned document?
Ans: There is no limit to the number of invoices/credit notes etc. You can scan and upload, till size of the scanned document containing multiple pages is less than or equal to 5 MB.
Q. How can multiple invoices/ debit/ credit notes be included in one document?
Ans: Some scanners can scan multiple documents and convert the images into a single pdf document. Whereas some scanners allow only one scan at a time. For such scanners, the taxpayers can scan the invoices/ debit/ credit notes, insert them sequentially in one-word document and save the word document in PDF format. It is advised that the size of the scanned invoices/ debit/ credit notes be kept low.
Q. How to find size of your document?
Ans: To find out the size of your scan/ document, right-click on the thumbnail of your scan in the Document Viewer and select “Properties.” Look for the number beside “File Size.” If your scan is too large (larger than 5MB), try one or more of the following to reduce the file size.
The Complete tips and the steps to reduce the size of the PDF can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/11/GSTN_scanning_documents_and_reducing_file_size.pdf