According to CBDT 14.71 lakh crore rupee taxes were collected in the financial year 2022-23. This vast market of taxes attracts tax frauds. To prevent this and to increase the transparency e-Invoicing system has been introduced.
With the aim of simplifying invoicing and reducing tax evasion, this system has become an essential component for businesses. So, This blog will act as a guide to navigate through GST e-invoice registration and IRP. In this article we will cover the following topics.
Registering for e-Invoice system
The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System.
Since there was no standard for e-invoice existing in the country, standard for the same has been finalized after consultation with trade/industry bodies as well as ICAI after keeping the draft in public place. Having a standard is a must to ensure complete inter-operability of e-invoices across the entire GST eco-system so that e-invoices generated by one software can be read by any other software, thereby eliminating the need of fresh data entry – which is a norm and standard expectation today. The machine readability and uniform interpretation is the key objective. This is also important for reporting the details to GST System as part of Return. Apart from the GST System, adoption of a standard will also ensure that an e-invoice shared by a seller with his buyer or bank or agent or any other player in the whole business eco-system can be read by machines and obviate and hence eliminate data entry errors.
The GST Council approved the standard of e-invoice in its 37th meeting held on 20th Sept 2019 and the same along with schema has been published on GST portal. Standards are generally abstruse and thus an explanation document is required to present the same in common man’s language. Also, there are lot of myth or misconception about e-Invoice. The present document is an attempt to explain the concept of e-invoice, how it operates and basics of standards.
E-invoicing in India will be a big move, due to the volume of business transactions undertaken every day, as well as the plethora of different, non-standardised formats used in invoice generation. The main objective is to enable interoperability across the entire GST eco-system i.e. an e-invoice generated by one software should be capable of being read by any other software. Basically, through machine readability, an invoice can be uniformly-interpreted.
In addition to the above, this new system of e-invoicing aims to make invoice reporting an integral part of a business process and remove the tedious task of invoice-compilation at the end of a return period. Claiming fictitious Input Tax Credit (ITC) by raising fake invoices is also one of the biggest challenges currently faced by tax authorities.
The e-invoice system will help to curb the actions of unscrupulous taxpayers and reduce the number of fraud cases as the tax authorities will have access to data in real-time. The basic aim behind adoption of e-invoice system by tax departments is ability to pre-populate the return and to reduce the reconciliation problems.
This document aims to explain the operational procedure on how to use offline and online tool to generate the e-invoices.This document is intended for registered taxpayers under GST, who are the main stakeholders of e- invoice system under GST.
The present document is an attempt to explain the concept of e-invoice, how it operates and basics of standards. It is expected that the document will be useful for the taxpayers, tax consultants and the software companies to adopt the designed standard.
The scope of this document covers:
1. Explaining the features of the e-invoice system.
2. Activities of various stake holders.
3. Registration for the e-invoice system.
4. Processes involved in generation of web based e-invoices.
5. Enabling the various modes of the e-invoice generation.
6. Managing the sub-users by the stake holders.
7. Using online tool to generate e-invoices
8. Process of uploading the generation of e-invoices.
To visit e-Invoicing portal click here : e-Invoice portal
If an invoice is generated by software on the computer or a machine then does it become an e-invoice? Is e- invoice as a system where taxpayers can generate the invoices centrally? Many such questions are raised when e-invoice gets discussed.
E-invoice does not mean generation of invoices from a central portal of tax department, as any such centralization will bring unnecessary restriction on the way trade is conducted. In fact, taxpayers have different requirements and expectation, which can’t be met from one software generating e-invoices from a portal for the whole country. Invoice generated by every software may look more or less same; however, they can’t be understood by another computer system even though business users understand them fully. There are hundreds of accounting/billing software which generate invoices but they all use their own formats to store information electronically and data on such invoices can’t be understood by the GST System if reported in their respective formats.
Hence a need was felt to standardize the format in which electronic data of an Invoice will be shared with others to ensure there is interoperability of the data. The adoption of standards will in no way impact the way user would see the physical (printed) invoice or electronic (ex pdf version) invoice. All these software would adopt the new e-Invoice standard wherein they would re-align their data access and retrieval in the standard format. However, users of the software would not find any change since they would continue to see the physical or electronic (PDF/Excel) output of the invoices in the same manner as it existed before incorporation of e-Invoice standard in the software. Thus the taxpayer would continue to use his accounting system/ERP or excel based tools or any such tool for creating the electronic invoice as she is using today.
Taxpayer can enter the invoice details in bulk generation tool available on e-invoice portal which in turn will create JSON file for uploading on the e-invoice system.
The e-invoice system being implemented by tax departments across the globe consists of two important parts namely,
a)Generation of invoice in a standard format so that invoice generated on one system can be read by another system.
b)Reporting of e-invoice to a central system.
The basic aim behind adoption of e-invoice system by tax departments is ability to pre-populate the return and to reduce the reconciliation problems. Huge increase in technology sophistication, increased penetration of Internet along with availability of computer systems at reasonable cost has made this journey possible and hence more than 60 countries are in the process of adopting the e-invoice.
GST Council has given the responsibility to design the standard of e-invoice and update the same from time to time to GSTN which is the custodian of Returns and invoices contained in the same. Adoption of e-invoice by GST System is not only part of Tax reform but also a Business reform as it makes the e-invoices completely inter-operable eliminating transcription and other errors.
The Invoice Reference Number (IRN) is a unique number (also known as hash) generated by the e-invoice system using a hash generation algorithm. For every document such as an invoice or debit or credit note to be submitted on the e-invoice system, a unique 64 character invoice reference number shall be generated.
The unique IRN will be based on the computation of hash of GSTIN of generator of document (invoice or credit note etc.), Year and Document number like invoice number. The hash could also be generated by the taxpayers based on above algorithm.This shall be unique to each invoice and hence be the unique identity for each invoice for the entire financial year in the entire GST System for a taxpayer.
E-invoice system will generate a unique 64 character length Invoice Reference Number (IRN) and digitally sign the e-invoice and the QR code (Quick response Code). The QR code will enable quick view, validation and access of the invoices from the GST system from hand held devices.
The QR code will consist of the following e-invoice parameters:
1. GSTIN of supplier
2. GSTIN of Recipient
3. Invoice number as given by Supplier
4. Date of generation of invoice
5. Invoice value (taxable value and gross tax)
6. Number of line items.
7. HSN Code of main item (the line item having highest taxable value)
8. Unique Invoice Reference Number (hash)
The digitally sign QR code will have a unique IRN (hash) which can be verified on the central portal as well as by an Offline App by officer.This will be helpful for tax officers checking the invoice on the roadside where Internet may not be available all the time
The move will help in curbing Goods and Services Tax (GST) evasion through issue of fake invoices. Besides, it would make the returns filing process simpler for businesses as invoice data would already be captured by a centralised portal. The proposed 'e-invoice' is part of the exercise to check GST evasion. With almost two years into GST implementation, the government is now focusing on anti-evasion measures to shore up revenue and increasecompliance.
There are over 1.21 crore registered businesses under the GST, of which 20 lakh are under the composition scheme. In order to ensure no duplication, e-invoice system will be closely connected to the GST system, which will be the central repository for all IRN generated. Given that GST system already has IRN data, populating of ANX 1 for the supplier will be possible.
E-invoicing in India will be a big move, due to the volume of business transactions undertaken every day, as well as the plethora of different, non-standardised formats used in invoice generation. The new e-invoicing system aims to make invoice reporting an integral part of a business process and to remove the tedious task of invoice-compilation at the end of a return period. Claiming fictitious Input Tax Credit (ITC) by raising fake invoices is also one of the biggest challenges currently faced by tax-authorities. The e-invoice system will help to curb the actions of unscrupulous taxpayers and reduce the number of fraud cases as the tax authorities will have access to data in real-time.
The objective behind introducing e-invoice is to effectively address the expectations and concerns of the stakeholders by leveraging the use of ITC (Input Tax Credit).
The major benefits of e-invoice system are as follows:
1. Standardization: One time reporting on B2B, SEZ and export invoice data in the form it is generated to reduce reporting in multiple formats.
2. Seamless Reconciliation: Reconciliation and data verification between suppliers and recipient will be seamless and thus provide better control over input tax credit computation and claim.
3. Lesser Compliance: Reduction in overall compliance burden. Substantial reduction in input credit verification issues as same data will get reported to tax department as well to buyer in his inward supply (purchase) register.
4. Automation: Auto-generation of Sales and Purchase Registers (ANX-1 and ANX-2).To generate Sales and purchase register (ANX-1 and ANX-2) from this data to keep the Return (RET-1 etc.) ready for filing under New Return.
5. Elimination of fake invoices: Reduction of tax evasion, System level matching of input credit and output tax.
6. Information Availability: Near real-time availability of information to all the relevant participants in the supply chain.
7. On receipt of info thru GST System as buyer can do reconciliation with his Purchase Order and accept/reject in time under New Return
8. Environment friendly: The need of the paper form of the multiple copies of way bill is eliminated. Hence, the tons of paper are saved per day.
9. Officials saved of monotonous work collecting and matching the manual work with the returns of the taxpayers.
1. Save time: With e-invoicing, many unnecessary steps are cut out of the invoicing process. Both you and your customer will be saving time using e-invoicing system.
2. Reduce costs: With paperless invoicing, you do not have to pay for paper or for postal fees. Further, by saving time with e-invoicing instead of using templates and emailing PDFs, you save working time. Concentrate on other value-adding tasks instead. We all know time is money!
3. Reduce mistakes: By minimizing manual input and increasing automation, mistakes and typos are reduced.
4. Offer better customer service: It is more convenient for customer to get an e-invoice to their desired platform receiving an e-invoice instead of a paper invoice saves up to 90% on processing costs.
5. Easier to keep track of invoices: Know when an invoice has been sent, viewed, and paid when using e- invoicing system. You will know for sure that the invoice is sent and received.
6. A higher degree of control and insight into the invoicing process: If you use online invoicing software, everything is saved on one platform which is accessible from anywhere on any device.
1. User friendly System : The system is user friendly with lots of easy to use operations by the users.
2. Easy and quick generation of methods : There are a number of methods are provided using which the users can easily and quickly generate the e-invoices.
3. Multiple modes for e-invoice generation: This system support different modes of e-invoice generation. The user can register the mode of e-invoice generation and use them for invoice generation.
4. Creating own masters: The user has a provision to create his own masters like customers, suppliers, products and transporters. The system facilitates to use them while generating the e-invoice.
5. Managing sub-users: The taxpayer or registered person can create, modify and freeze the sub-users for generation of the e-invoice and assign them to his employees or branches as per need. This system also facilitates him to assign the roles/activities to be played by the sub-user on the system.
6. Monitoring the IRN generated: The system facilitates the registered person to know the number of INR, generated by them on a specific date
7. Generating the GSTR-1 from the e-invoices: Based on the e-invoice generated, the system pulls the GSTR-1 related information and pushes it to the taxpayers GSTR-1 returns. This avoids the taxpayers in uploading these transaction details.
8. QR bar code on the e-invoice: The QR code on the e-invoice helps for easier and faster verification of the e-invoices.
The e-invoice main page provides a convenient hub to the different parts of the e-invoicing system. The options under header on main page explains many ways in which to use the website in order to get the most out of our vast resource. For all further questions, please get in touch with the e-invoice support team – the contact details can be found under Contact Us tab on Main Page.
This is a field search interface and will assist you in search for specific laws, rules, circulars or any new notifications.
E-invoice system provides a wealth of information to help users to learn and use information The Help option on main page provide information about Web and Bulk based user manuals, Computer based tutorials (CBT), links to Frequently Asked Questions (FAQs), advertisement and Bulk generation tools. User manual tab will allow user to view and download the e-invoice user manual to perform different activities in e-invoiceing system. The computer-based tutorial (CBT) are innovative and effective E learning solutions. FAQs provide an organized collection of valuable information related to e-invoicing system. This page is a useful way where you’ll find all the answers to our most frequently asked questions about e-invoicing system. Bulk generation tools tab, under the tools at home page allow user to download and use latest deployed Bulk tools at e- invoicing system. Please refer to Bulk E-invoice manul for complete details about bulk generation tools.
Search option in E-invoicing system makes the compliance of e-invoice procedure easy.
Place the cursor on ‘Search’ to view the various options available and select ‘Taxpayer. The user will be redirected to a new page wherein the user needs to enter the GSTIN, Captcha code and click on the Go button. After hitting on the go button user will get different attributes about entered GSTIN such as Trade name, Legal name, Address, Pin code etc.
This option helps taxpayer to check there e-invoice status. User has to choose the option ‘E-invoice status of Taxpayer’ under help on main page. The user will be redirected to a new page wherein the user needs to enter the GSTIN, Captcha code and click on the Go button. After hitting on the go button system will display the Status of E-Invoice enablement of Taxpayer as enabled or not.
Note : Status will be shown according to the eligible category and from when you are eligible.
500cr – You are enabled for e-Invoicing from '01-Oct-2020'
100cr- You are enabled for e-Invoicing from '01-Jan-2021'
50cr- You are enabled for e-Invoicing from '01-Apr-2021'
20cr- You are enabled for e-Invoicing from '01-Apr-2022'
This Option is used to Verify the Signature and the content of the Invoice by uploading the JSON Signed file. Place the cursor on ‘Search’ on the main page to view the various options available and select ‘Verify Signed Invoice. Verify Signed Invoice screen will appear where the user has to upload the Signed JSON and clicks Submit. Once a request for verification is submitted, the system validates the uploaded JSON and pops up appropriate message if there is any error. Otherwise the system will display the Complete E- invoice with a green check mark and message showing ‘ This is Digitally Signed Invoice’.
Under GST, all goods and services transacted in India are classified under the HSN code system. After clicking on the search button on the main page user has to select ‘Products and Services’ option. The user will be redirected to a new page wherein the user needs to enter the HSN code, Captcha and click on the Go button. After hitting on the go button system will display the HSN details.
This option helps taxpayer to view different master codes. Place the cursor on ‘Search’ on the main page to view the various options available and select ‘Master Codes’. The user will be redirected to a new page wherein the user needs to select one of the master codes options available to view them.
1. State Codes
2. HSN Codes
3. Country Codes
4. Port Codes
5. Currency Codes
6. UQC Codes
Place the cursor on ‘Search’ on the main page to view the various options available and select ‘Pin code’. Pin code search screen will appear where the user enters Pin code, captcha code and clicks go. System will display name of state to which the entered pin code belongs.
This option helps taxpayer to determine the distance between supplier and recipient. Place the cursor on ‘Search’ on the main page to view the various options available and select ‘Pin to Pin Distance’. The taxpayer will be redirected to a new page wherein the taxpayer needs to enter the details in the
After hitting on the go button system will distance between the two PINs.
The e-invoice system enables users to verify ‘QR Code’ through mobile application. To download the Mobile App, place the cursor on ‘Tools’ under ‘Help’ on the main page and select ‘QR Code Verify App’, the following screen is shown.
In order to download QR Code verify app user needs to select Android or iOS device. Then user needs to enter the Mobile Number and click Submit. System will send a OTP to the entered mobile number. Once OTP is
received on the registered mobile number, user needs to enter the OTP and click on ‘verify OTP’ to verify the same and validate. On successful validation E-invoice system will send a QR Code Verify App APK to the registered Mobile Number where user can download and install the APK and verify the QR Code using the App.
You can get in touch with the E-invoice Support team – the website link and the phone number can be found here.
website link : Swipe
Contact number: 918121335436 or Kindly message your query to company WhatsApp for quick support https://api.whatsapp.com/send?phone=918121335436
The registration mechanism for the GST taxpayers for the e-invoice system is a simple process. If a taxpayer is already registered on the e-way bill portal, he/she can use the same login credentials to Log-in to E-Invoice system. If a taxpayer is not registered in the EWB portal then he/she can register to register on the e-invoice system, taxpayer needs to have the GSTIN issued under the GST system and mobile number registered with the GST system with him.
The first time GSTIN can register by clicking on the ‘Portal Login’ under ‘Registration’ in header menu. Then the user will be redirected to the ‘e-invoice registration form’.
The registration form is shown below.
The user needs to enter his/her GSTIN and the displayed captcha and shall click ‘Go’ to submit the request. Once the request is submitted the user will be redirected to the e-invoice registration form.
The Applicant details relevant to the GSTIN will get displayed. These details are Applicant name, Trade Name, Mobile number, Email-id as registered in the GST portal.
The user can verify the details by clicking on Send OTP and will receive the one time password (OTP) on the registered mobile. User must enter the OTP in the registration form and click on the Verify OTP button.
On successful verification of the OTP, the system prompts the user to enter User name (6-15 characters) by choice and enter the Password then re-enter the same for confirmation and click on Save. The system will now allow the user to log into the e-invoice system using the created credentials.
If you GSTIN is eligible for e-invoicing, but your GSTIN is not enabled, then you may register voluntary by clicking on Registration > e-Invoice Enablement.
User can set a new password incase the previous password is forgotten.
Access the https://einvoice1.gst.gov.in/ URL, system will display the E-invoice home page. Click Login > Forgot Password option, system will redirect user to Forgot Password Page.
Next, user is required to enter the Username, GSTIN, CAPTCHA and the Registered Mobile Number. Once the above mentioned details are confirmed, user can click on Send OTP button.
On successful verification, user can reset his password and can again access the e-invoice system.
If the user of the e-invoice system has forgotten his/her username, the user has to click on Login Option on the landing page followed by the Forgot Username option, the system will redirect the user to Forgot Password Page.
User needs to enter the GSTIN and registered mobile number. On entry of his GSTIN and registered mobile number, the system will send the username to his mobile number through SMS.
If the details entered are not matching with the GSTIN data available in the system, the system pops up error message. If the tax payer has updated his details in GST Common Portal, but is not being reflected in the e- invoice system, he can select ‘Update details from GST CP’. Now, the system pulls the latest data from the Common Portal and updates and he can try again the same so that he can get the SMS to his updated mobile.
To open or log in to the e-invoice system, the user should have registered in the e-invoice system or e-Way Bill system. The user can read the chapter 3 to know how to register into the e-invoice system.
The user has to open the e-invoice portal https://einvoice1.gst.gov.in/ and click on Login option in the header. Next, user has to enter his username and password along with the displayed captcha code. On successful authentication, the system shows display the main menu of the e-invoicing System.
NOTE: E-invoice system can be accessed by the registered taxpayers having AATO above Rs. 20cr.
The main menu, lists the options available to a user to operate on the e-invoice system.
In the middle, the system shows the dashboard for different activities pertaining to the user on the e-invoice system. On the left-hand side, the system shows the main menu options which are explained in detail in subsequent sections.
This is a simple method for the generation of multiple Invoice reference numbers (IRN) in one go. Here, the taxpayer has to prepare the JSON file request for multiple IRN and upload it into the common portal.
For generating a Bulk IRN the user needs to have the bulk converter tool, which helps the user to convert the multiple invoices excel file into a single JSON file. The Excel to JSON file converter has been provided on the portal. The taxpayer will be required to upload the JSON to the e-invoice system, which in turn will generate bulk Invoice Reference Number (IRN) and digitally sign the e-invoice with the QR code. The QR Code will contain vital parameters of the e-invoice and return the same to the taxpayer who generated the document in the first place.
Step by Step Process to Generate Invoice reference number
For generating a Bulk Invoice reference numbers, user needs to have the EINV bulk convertor which helps the user to convert the multiple invoices excel file into a single JSON file.
In order to download this tool, visit the e-invoice portal. Go to Help> Tools > Bulk Generation Tools option provided in E-Invoice portal as shown below. Please make sure you are using 2010, or higher version of MS office.
E-invoicing system will display 4 different JSON preparation Tools as Format A, Format B, Format C and Format
D. These formats have been made as per the requirements of different classes of tax payers and transactions.
Taxpayer can select and download the most appropriate format of JSON preparation tool as shown below under ‘Bulk generation Tools’.
Step1: To generate a Bulk Invoice reference numbers, user needs to select the sub option ‘Bulk Upload’ option under ‘e-invoice’. On clicking this option, the below screen will be displayed.
Step 2: Upload JSON: On click of ‘Browse’ button, the system will request to select the JSON file.
User has to upload the IRN request file (maximum allowed file size for upload is 2 MB) to the e-invoice system. After IRN request file is uploaded the following screen will be displayed.
Step 3: Generation of IRN: Next on click of ‘Confirm button the system processing the JSON file and generates the e-invoices and displays the 64 character length Invoice reference number for each request. If it is not possible it will show the appropriate error for each request.
The user can export the e-invoices in excel file by clicking on ‘Download Excel”. Note: Please refer Bulk E-Invoice generation manual for more details.
IRN (Invoice Reference Number of 64 character length) shall be unique to each invoice and hence be the unique identity for each invoice for the entire financial year in the entire GST System for a taxpayer.
The system will also update the invoice details to E-Waybill system. E-Way bill system will create Part-A of e- way bill using this data to which only vehicle number will have to be attached in Part-B of the e-way bill.
The provision has been provided to the taxpayer to cancel the invoice reference number for various reasons like incorrect entry, duplicate entry etc. Cancellation of IRN is possible only within 24 hours of the generation of the IRN. ... Cancellation of IRN is not possible in case the e-way bill is already generated/ active for the respective IRN. Once the e-invoice (IRN) is cancelled, the same invoice number cannot be re-used to generate another IRN
To cancel IRN user selects the ‘Cancel’ sub-option under ‘E-invoice’ in menu then the below screen will be displayed.
Note : Before going for IRN Cancellation, the user should have the e-invoice in hand which he intends to cancel.
Next, the user has to select and enter the Ack No. Or IRN as per the availability and clicks go. The system will display the e-invoice and will prompt user to select the reason of cancellation, enter remark and clicks Submit.
System will display Success message and the cancelled e-invoice is displayed with a “Cancelled” watermark.
E-invoicing System allows users to take print the e-invoice. When the user selects the ‘Print’ sub-option under ‘e-invoice’ option, the below screen will be displayed.
The user has to Select Ack No or IRN based on the availability. Next, user enters the 64 character invoice reference number or 11 digit Ack No as per the selection and clicks go.
The system displays the e-invoice with an option to take the print. User can take a print by clicking “Print” option.
The provision has been provided to the taxpayer to cancel the invoice reference number in bulk for various reasons like incorrect entry, duplicate entry etc.
Note: Before going for bulk IRN Cancellation, the user should have the “e-Invoice Cancel by IRN JSON File” ready in hand that is intended to be cancelled.
For preparation of e-Invoice JSON file for bulk IRN cancellation, Please go to the "Bulk Generation Tools" under Help -> Tools in the homepage of e-invoice portal and download “E-Invoice Cancel by IRN - JSON Preparation” tool.
Step 1: To cancel bulk IRN, user taps the ‘Bulk IRN Cancel’ sub-option under ‘E-invoice’ in menu then the below screen will be displayed.
Step 2: Upload JSON: On click of ‘Browse’ button, the system will request to select the JSON file. User has to upload the Bulk IRN Cancel request file (maximum allowed file size for upload is 2 MB) to the e-invoice system.
Step 3: After processing the JSON file, the system e-invoice system will cancel IRN and displays status as cancelled. If it is not possible it will show the appropriate error for each request.
This option helps taxpayers to a generate report on list of all e-invoices generated by him on a particular date to manage his business.
Using this option user can view the list all e-invoices generated by the user on a selected date along with relevant parameters. The user has to click at Generated e-invoices option under MIS reports and selects the date.
The system will generate a list of invoice reference numbers generated by the user for a particular date.
User can also download the report in excel by clicking on the ‘Download Result Excel” tab as shown in the above figure.
Using this option the user can view the list of all cancelled e-invoices by the user on a selected date along with relevant parameters. The user has to click at Cancelled e-invoices option under MIS reports and select the date.
The system will generate a list of cancelled invoice reference numbers generated by the user for a particular date.
User can also download the report in excel by clicking on the ‘Download Result Excel” and ‘Download Response Json’ tab as shown in the above figure.
Some of the taxpayers need to generate the Invoice reference numbers from multiple business places or in 2-3 shifts or large number of Invoice reference numbersunder his account. Also, some of the users do not want to manage all the activities under one username or account. Under these circumstances, taxpayer may not be able to manage this with one user name and such taxpayers can use the user management option to create multiple sub-users and assign them different roles.
The system enables the taxpayer to create a sub-user. Once the taxpayer clicks on the sub-option ‘Create Sub user’ under the option user management, the system asks the user to enter the mobile number and validates the same via the OTP. Once the correct OTP is entered the following screen is displayed.
In this form, the user can create the sub-user by entering a ‘suffix user id’ for the sub-user and shall check the availability of the user id. That is, if the tax payer’s username is ‘abcdef’ and he is giving suffix as ‘rvk’, then the sub-user id will be ‘abcdef_rvk’ is created.
Then the user needs to enter the name, destination, and mobile number, email id, enabling the user to generate the Invoice reference number for all the offices or for a particular office.
The user can authorize the sub-user to generate Invoice reference number, cancel invoice reference number and report generation of IRN. The system will pop up an error if the entered fields are incorrect otherwise the system will create a sub-user and send SMS pop up a message with the password to the sub-user.
The system gives an option to the user to freeze the sub-user so that he cannot log in in the e-invoice system. Once the user selects ‘Freeze sub-user’ under the option user management the following screen is displayed.
The user shall select the freeze button to freeze a sub-user. Once a sub-user is frozen, he/she won’t be able to log in the E-invoice system.
In the same manner, explained under generate e-Invoices of MIS reports section, create sub-user, a user can update a sub-user after successful validation of the OTP sent on users mobile by the system.
The API integration helps the taxpayer to integrate there IT System with the APIs of e-invoice system so that IRNs can be generated directely without any manual intervention.
If you have registered in the e-way bill portal (https://ewaybillgst.gov.in), then you can use the login credentials (username and password) of the e-way bill system to login to the e-invoice portal. If you have not registered in the e-way bill portal, then you can register in the einvoice portal at option Registration.
Note: If you have registered with a GSP for E Way Bill and would like to continue with same GSP, no need to register for GSP again. Same credentials will work for eInvoice.
If you have already integrated with API under e-Waybill system, then you can use the same API credentials for e-Invoice system. If not, then select the option ‘Application’ under IP Whitelisting in API Registration menu.
Enter the Production IP’s that need to be whitelisted and Upload the Test Report and Click Submit. Tax payers or GSPs will be allowed to access the production environment by whitelisting minimum 1 and maximum up to 4 Indian Static IP addresses.
The network team will scrutinize and whitelist the IP addresses
This option helps taxpayers to know the status of the Application for IP Whitelisting.
If the taxpayers have multiple tax payer registrations (GSTINs) with same PAN, then they can use same client-id and client-secret of their main business place. However, they have to create separate user name and password credentials for each registration/GSTIN in e-Invoice system.
In Create API user there are four categories of API registrations provided.
Direct integration – In this, the APIs can be integrated directly from Tax Payers system. Tax payers having PAN based turnover more than Rs 500 Crores can register through Direct API.
Enter the username and password and click ‘Submit’. On successful registration you will receive Client-Id and Client-Secret on registered mobile number. You can use these credentials and generate token and IRN.
Note : If your sister concern (having same PAN) has already registered for API and whitelisted IP, you can use the same Client-Id credentials to register.
GSP - In this, the taxpayer can integrate APIs through registered GSPs. The list of registered GSP can be found in the dropdown list
ERP - In this, the taxpayer can integrate APIs through registered ERP. The list of registered ERP can be found in the dropdown list.s
Through Client-Id of other GSTIN- In this, the taxpayer can integrate APIs through Client-Id of other GSTIN. (i.e using Client-id of taxpayers who have integrated directly with the e-invoice system) . The directly registered taxpayer can share the client-ID. You may refer the topic on ‘How to Share Client ID’ Refer point No: 10. 3 Share Client id.
This Option can use to change the API password. The user needs to enter the new password which he wants to use and click ‘Submit’. The system will validate the entered details and change the password.
This Option can be used to freeze the API account. The user has to select user id from the dropdown and click on Submit.System will validate and confirm the freeze successfully.
This option shows the List of API users registered with GSP/ERP.
The option shows the all API End points of e-invoice & e-way bill.
This option can be used to Update API User as Transporter/Taxpayer in E-Way Bill System.
This facility can be used to change the Client Secret. Enter the New client Secret and click on ‘Submit’. New client Secret will save Successfully.
To use this option OTP authentication is mandatory, enter the OTP and use. This facility can use to get the API Client-Id and Client Secret to register mobile number. On clicking “SEND CLIENT-ID – SECRET” system will send the OTP to the registered mobile number through SMS.
On entering the OTP received the system will display the screen below and allow tax payer to send the clinet ID to the registered mobile number. On success system will display Client Id and Client Secret sent to register mobile number.
This option will enable you to share your Client-Id / Client-Secret with GSTINs of other PAN also for integrating APIs from their system. Enter the GSTIN of the taxpayer who wants to use your Client-Id and Client-Secret for the e-Invoice APIs. You can advise the other GSTIN to create Username and Passsword for your Client-Id.(Refer 10.2.1)
Once the user is selected, name and place will be auto populated by the system. In order to enable the concern user with android/iOS app, user needs to enter the IMIE Number of the concern user and save the details in the e-invoice system. Once saved the concerned user will be able to generate IRN through Mobile applications.
This option can be used by users to download the Public Keys. This certificate is used to encrypt the data.
Users can change their login password using change password option. Once the user clicks on ‘Change Password’ under the menu, the following screen is displayed.
In this form, the user needs to first enter his existing password and then the new password which he wants to use and click ‘Submit’. The system will then validate the entered details and change the login password of the user with the new entered password.
Note: Remember the new password entered. Don’t share your password with others and regularly change your password.
“Feedback on GePP” this option is provided to share the feedback for Gepp –Off and Gepp ON.
“Update Contact Details” this option is provided to update the Contacts details of Technical Person. In case of any technical issues, the Help desk will use this information for further communication.
E-Invoice system allows a user to update their business details from the GST common portal. Once updated successfully, these details can be auto populated in various e-invoice modules based on GSTIN as and when required.
This option is used to generate the e-Way Bill for already generated e-invoice. To generate a e-Way Bill, user needs to select the sub option ‘Generate e-Way Bill’ option under ‘e-Way Bill’ option in menu. On clicking this option, the below screen will be displayed.
Figure 51: Generate EWB
Next, the user has to select and enter the Ack No. or IRN or Date of e-invoice as per the availability and clicks go. System will display the Part A EWB details and prompts user to enter the details of transportation under ‘e- waybill Details’.
Here the user will first enter the transporter name, transporter ID and approximate distance (km) to be covered by the shipment.
The e-waybill system will Auto - calculate and display the estimated motorable distance between the supplier and recipient addresses as per the PIN codes entered in e-invoice entry form. User is also allowed to enter the actual distance as per the movement of goods. However, it will be limited to +/-10% more than the auto calculated distance displayed. In case, the PIN Code of both source and destination are same, the user is allowed to enter distance up to a maximum of 1 to 100 KMs only. The user has to select the mode of transportation - road, rail, air or ship and vehicle type. Next he has to update the vehicle no. and transporter doc no. and date.
Once a request for EWB is submitted, the system validates the entered values and pops up appropriate message if there is any error. Otherwise the system generates the EWB with unique 12 digit number.
Note: The e-Waybills generated in the e-invoice portal will be reflected in the e-waybill system. To Update Part- B details, cancel or extend , you may login to e-waybill system with same credentials.
The user can take the print out of the EWB using the ‘Print’ option provided.
Bulk e-way bill generation facility using IRN is offered by the Government to businesses that generate a substantial number of transactions each day. Bulk e-way bill generation facility is a simple solution for generating multiple e-way bills using IRN in a one-time process.
For generating a Bulk e-Way Bill using IRN the user needs to have the EWB bulk convertor or the excel file, which helps the user to create request for multiple EWB’s through IRN in a single JSON file.
Note: For preparation of e-Invoice JSON file for bulk generation, Please go to the "Bulk Generation Tools" under Help -> Tools in the homepage of e-invoice portal and download “E-Waybill Generation by IRN - JSON Preparation” tool.
Step 1: To generate a Bulk e-Way Bills using IRN, user needs to tap sub option ‘Bulk E-Way Bill’ under the option ‘E-Waybill’. On clicking this option, the following screen will be displayed.
Step 2: Upload JSON: On click of ‘Browse’ button, the system will request to select the JSON file.
User has to upload the Bulk EWB through IRN request file (maximum allowed file size for upload is 2 MB) to the e-invoice system. After Bulk EWB request file is uploaded the following screen will be displayed.
After processing the JSON file, the system generates the E-Way Bills with success message and shows the e- way bill no. for each request. If it is not possible it will show the appropriate error for each request.
When the user selects the ‘Print EWB’ sub option under ‘e-Waybill’ option, the following screen will be displayed.
After entering the e-Way Bill number, the below mentioned form will be displayed.
The system shows the eWay Bill with an option to take the print.
This option is used to register/Unregister for the 2 Factor authentication. That is alongwith Username and Password, the OTP will also be authenticated. Once registred, the taxpayer will receive the OTP in 3 modes: SMS , Sandes and NIC-GST-Shield. You may enter any of the OTP and login to system. The procedure to install Sandes and NIC-GST-Shield is given below.
Sandes is an indigenous instant messaging platform developed by NIC, to facilitate instant messaging communication in Government organisations. It is hosted exclusively at Government infrastructure. It supports end to end encrypted messaging and encrypted backup and encrypted OTP service. This app can be downloaded to Android or iOS mobile from Playstore and Appstore respectively and can be used for sending and receiving messages. The taxpayer can download this app and receive the OTP.
"NIC-GST-Shield” App is provided for OTP authentication to logging into the e-Way Bill and e-Invoice System. Once registered using this App you may generate the OTP by yourself and does not require network connectivity. However, the OTP generated in NIC-GST-Shield App, depends on the current time which has to be in sync with e-Way Bill and e-Invoice system. The app is common to both e-Waybill and e-Invoice system and one-time registration may be done using either of the system.
Instructions for Installing and using NIC-GST-Shield mobile app.
Step 1: Download NIC-GST-Shield app from portal using the option “2 Factor authentication -> NIC-GST Shield”. Ensure the date and time on mobile is in sync with e-Waybill / e-Invoice system.
Step 2: Open NIC-GST-Shield app on your mobile, authenticate by entering username/ password and OTP. Step 3: Now Scan the QR Code shown in e-Way Bill/e-Invoice portal using NIC-GST-Shield.
Step 3: Now Scan the QR Code shown in e-Way Bill/e-Invoice portal using NIC-GST-Shield.
Step 4: Now, enter this OTP in the box and Submit.
Step 5: On successful verification of OTP, the app is successfully registered.
Step 6: Now open the app and enter the OTP displayed to login to e-Waybill and e-Invoice system.
Utilizing Swipe as a GST Suvidha Provider (GSP) on the e-invoice portal can further simplify invoicing processes, reduce errors, and save time.
GSTN's E-Invoice Verifier App: Simplifying Verification
