The GST e-Invoicing system was rolled out on October 1st, 2020 for taxpayers with an aggregate turnover surpassing Rs. 500 crore. From January 1st, 2021, businesses with an aggregate turnover above Rs. 100 crore were also brought under the e-Invoicing system. On March 8th, 2021, the CBIC announced that the e-Invoicing system would be enforced from April 1st, 2021, for businesses with a total turnover ranging between Rs. 50 crore and Rs. 100 crore. Later on, starting from April 1st, 2022, the system was also extended to businesses with a turnover exceeding Rs. 20 crore. More recently, from October 1st, 2022, the e-Invoicing system was further extended to cover businesses with a turnover above Rs. 10 crore. To determine the aggregate turnover for e-Invoicing purposes, all GSTINs under a single PAN across India will be taken into account. In case of multiple GSTINs, the GST search tool can be used to confirm the appropriate GSTIN for generating an e-Invoice. This article contains various frequently asked questions about the e-Invoicing system under GST.
A: E-invoicing is a system of generating invoices electronically using a standardised format that allows for the sharing of electronic data with other software, eliminating the need for fresh data entry or errors.
A: The rules for e-invoicing are laid down under CGST Rule 48.
A: Until April 30th, 2023, there was no time limit fixed by the GST systems for generating e-invoices. From May 1st, 2023 onwards, taxpayers with an aggregate turnover exceeding or equal to INR 100 crore must generate e-invoices for tax invoices and credit-debit notes within 7 days of the invoice date. Failure to do so will result in non-compliance. For other taxpayers, there is no defined time limit or period for generating e-invoices. It is recommended to create e-invoices after the invoice date but before filing GSTR-1 returns.
A: Yes, e-invoices can be generated after the invoice date. However, starting from May 1st, 2023, taxpayers with an aggregate turnover exceeding or equal to INR 100 crore must generate e-invoices for tax invoices and credit-debit notes within 7 days of the invoice date to avoid non-compliance.
Yes, e-invoicing is mandatory for businesses whose turnover has exceeded certain limits, as follows:
1. From 1st October 2020 - for businesses whose aggregate turnover has exceeded Rs. 500 crore limit in any of the previous financial years from 2017-18 to 2019-20.
2. From 1st January 2021 -aggregate turnover has exceeded Rs. 100 crore limit in any of the previous financial years from 2017-18 to 2019-20.
3. From 1st April 2021 - aggregate turnover has exceeded Rs. 50 crore limit in any of the previous financial years from 2017-18 to 2019-20.
4. From 1st April 2022 - for businesses whose aggregate turnover has exceeded Rs. 20 crore limit in any of the previous financial years from 2017-18 to 2019-20.
5. From 1st October 2022 - for businesses whose aggregate turnover has exceeded Rs. 10 crore limit in any of the previous financial years from 2017-18 to 2019-20.
Moreover, certain registered persons are exempted from e-invoicing, as per the CBIC Notification No.13/2020 – Central Tax.
There are several benefits of e-invoicing, including:
1. Reduction in the need for data reconciliation between books and GST returns filed.
2. Faster availability of input tax credit.
3. Automation of the tax-filing process.
4. Reduction in the number of frauds.
5. Elimination of fake GST invoices.
6. Minimal need for reporting in multiple formats.
7. Real-time tracking of invoices prepared by a supplier.
8. E-way bills can be generated easily using e-Invoice data.
A: No. From 1st May 2023 onwards, taxpayers with AATO equal to or more than INR 100 crore must generate e-invoices for tax invoice and credit-debit notes within 7 days of invoice date. There is no defined time limit or period within which e-invoice must be generated for the rest.
A: Yes, the e-invoice scheme applies to reverse charge mechanism (RCM) transactions under Section 9(3).
A: If a business' turnover exceeds the prescribed limit in a financial year, it would be required to generate e-invoices from the beginning of the next financial year. For example, if the threshold turnover was exceeded in FY 2022-23, then e-invoicing will be applicable from 1st April 2023.
A: No. e-Invoice applies only if the turnover of any previous financial year (from 2017-18 onwards) has crossed the threshold limit.
A: The aggregate turnover for e-invoicing is to be calculated as per the definition under Section 2(6) of the Central Goods and Services Tax (CGST) Act. For FY 2017-18, the aggregate turnover is to be computed from 1st July 2017 until 31st March 2018.
A: e-Invoicing currently applies to supplies to registered persons (i.e., B2B supplies), supplies to SEZs developers (with/without payment of tax), exports (with/without payment of tax), and deemed exports that are made by the notified class of taxpayers. It does not cover Free Trade & Warehousing Zones (FTWZ), import transactions, input service distributors, high sea sales, and bonded warehouse sales.
A: No, e-invoicing is not applicable to nil-rated or wholly-exempt supplies as in these cases, only a bill of supply is issued and not a tax invoice.
A: Yes, e-invoicing by specifically notified persons is compulsory for the supply of goods or services or both to a registered person.
A: Yes, one must generate e-invoice for all types of export transactions which are B2B in nature.
A: No, only credit and debit notes that are issued under Section 34 of the CGST or SGST Acts need to be reported to the IRP.
A: No, there is no defined time limit for issuing a credit note or debit note against an e-invoice.
A: Yes, the invoice issued to the buyer must contain the IRN number and QR Code, but a standard invoice may also be sent along with it.
A: Under the e-invoicing model, businesses will generate invoices on their ERPs in a specified format to ensure standardization and machine-readability. The invoice is then reported to the Invoice Registration Portal (IRP) of GST, which generates a unique IRN and QR code, digitally signs the invoice, and returns it to the supplier. The e-invoice data is then sent to the GST and e-way bill systems for auto-population of GSTR-1 return and e-way bill generation.
The e-Invoicing model allows businesses to continue generating invoices on their respective ERPs with only the specified standard, schema, and format to ensure standardization and machine-readability. It is the taxpayer's responsibility to generate the invoice and report it to the Invoice Registration Portal (IRP) of GST. The IRP generates a unique Invoice Reference Number (IRN), adds the digital signature and QR code containing vital parameters of the e-Invoice, and returns it to the taxpayer while also sending the signed e-Invoice to the seller's registered email ID.
The workflow of e-Invoicing involves two major parts. The first part is the interaction between the business/supplier and the IRP, where the supplier generates an invoice and uploads the JSON file to the IRP. The IRP validates the data and generates the IRN, QR code, and digital signature before returning the invoice to the supplier.
The second part is the interaction between the IRP and the GST/E-Way Bill systems. The e-invoice data is sent to the GST system, where the GSTR-1 return is auto-populated. The e-invoice data is also sent to the e-way bill system, where Part A of the e-way bill is generated. If transporter details are provided, Part B is also generated, or it can be generated later. Thus, e-invoicing reduces a taxpayer's workload by eliminating multiple data entries.
A: There are four methods for creating an e-invoice: using an offline tool, using ClearIRP.com, using GST Suvidha Provider, and through direct integration with IRP via API integration with sister concern GSTIN or using E-way Bill API credentials.
A: An e-invoice for any supply for service may be generated like any other invoice by mentioning the related SAC code, the total price in unit rate, and the quantity mentioned as one.
A: The e-invoice portals such as NIC and Clear allow the sellers to report the invoices for e-invoice generation without needing an ERP system. The e-Invoice portal is a browser-based and user-friendly portal by which e-invoices can be generated. The application may also be used on mobile.
A: The e-Invoice format is a single, exhaustive format designed to cater to various industries and businesses. An example of an e-Invoice format can be found.
A: An e-Invoice will contain three parts: e-Invoice schema, Masters, and e-Invoice template. The e-Invoice schema includes technical field names and their descriptions, while Masters specify pre-defined inputs for certain fields. The e-Invoice template adheres to GST rules and designates mandatory fields in green and optional fields in yellow.
A: An e-Invoice will have mandatory fields, which require compulsory data input, and optional fields, which are only relevant to certain businesses and specific scenarios. Some optional sections may still have mandatory fields.
A: All businesses must use the same e-Invoice schema, including mandatory and non-mandatory fields. Taxpayers must fill in mandatory fields, while specific businesses may use non-mandatory fields as needed.
A: An e-Invoice can have a maximum of 1000 line items.
A: The supplier does not need to sign/digitally sign the e-Invoice document. The signature/digital signature is not required if the electronic invoice complies with the provisions of the Information Technology Act, 2000.
A: No, there is no placeholder provided for a company’s logo in the e-Invoice scheme. However, the company can include its logo in its accounting/billing software.
A: Freight charges may be reported as line items only if they include a GST component; otherwise, they can be entered under the ‘Other charges’ field.
A: The shipping bill number and date can be entered in the e-Invoice, but it is not mandatory. The schema of the invoice provides more details.
Ideally, e-invoices should be generated after preparing the manual invoice but before issuing it to the buyer. However, the system allows users to register invoices from previous periods as well. If a user misses uploading any invoice, they may still generate an e-invoice for previous period invoices.
If an invoice or credit/debit note is required to be reported to the IRP by a notified person, will it be valid without an IRN?
No, under Rule 48(4) of the CGST Rules, a notified person must prepare an invoice by uploading specified particulars in Form GST INV-01 on the IRP after obtaining an IRN. Any invoice issued by such notified persons in any other manner will not be treated as an invoice under Rule 48(5). Hence, an invoice or debit/credit note shall become legally valid only with an IRN if it’s being issued by a notified person.
Currently, there is no validation on the IRP regarding a time window for reporting invoices.
E-invoicing covers invoices, credit notes, debit notes, and any other document that is required by law to be reported by the creator of the document.
Multiple modes are available for getting e-invoices registered on the Invoice Registration Portal (IRP), such as web-based, API-based, offline tool-based, and GSP-based.
The person generating an e-invoice must be registered on the GST portal and e-invoice or e-way bill portal. There should be a valid document to report, such as an invoice, debit note, or credit note available with them. If the taxpayer is generating e-invoices in bulk, they should have a valid JSON file as per the e-invoice schema or should have integrated their ERP system with APIs.
One can verify the correctness of an e-invoice by uploading the signed JSON into the e-invoice system and selecting the option ‘Verify Signed Invoice’ under the ‘Search’ option. Alternatively, one can download the QR Code Verify app and verify the QR code printed on the invoice.
No, the e-invoice system checks in the Central Registry of the GST system to ensure that the same invoice from the same supplier belonging to the same financial year is not being uploaded again for generating more than one IRN. The IRP will reject such invoices.
No, once an IRN is cancelled, the same invoice number cannot be used again to generate another invoice. If used again, the IRP will reject it.
Yes, if the suppliers who sell through an e-commerce entity are notified persons who are required to report invoices under Rule 48(4), then the e-commerce operator can generate e-invoices on their behalf. For more information on the impact of e-invoicing on e-commerce operators, refer to a detailed article.
Answer: An e-Invoice cannot be partially cancelled and has to be cancelled fully. If it is cancelled, it must be reported on the Invoice Registration Portal within 24 hours. Any cancellation after this time limit cannot be done on the IRP and must be manually cancelled on the GST portal in the GSTR-1 return before filing.
Answer: All amendments to an e-Invoice can only be made on the GST portal in the GSTR-1 return.
Answer: No, there is no defined time limit for the delivery of goods or the generation of an e-way bill in e-Invoice.
Answer: Once an e-Invoice is validated and registered by the invoice registration system, it will be uploaded into the relevant GST return. The taxpayer can then view and edit the invoice in the GSTR-1 return. The data will be auto-populated into the recipient's (buyer's) GSTR-2A/2B/4A or 6A, as applicable, from the supplier's GSTR-1 return. The aim of this integration is to enable the pre-population of GST returns, which will reduce reconciliation-related problems.
Answer: No, invoices will continue to be generated on the individual ERP software currently used by businesses. The generated invoice must conform to the e-Invoicing standard and include mandatory parameters. The direct generation of invoices on a common portal will not happen.
Answer: No, there is no time limit for generating the e-way bill after the generation of the IRN in the current system.
Answer: Yes, the taxpayer must verify the data in each field and file the same in light of the relevant legal provisions. The auto-populated e-invoices are only a facility extended to taxpayers. Besides the auto-populated e-invoices, taxpayers are required to add details of any other supplies made during the tax period in the respective tables of the GSTR-1.
Answer: To delete all details from the GSTR-1 tables, including records auto-populated from e-invoices, use the 'Reset' button available at the bottom of the GSTR-1 dashboard. To delete only certain records, go inside the relevant table of the GSTR-1, select record(s), and click on 'Delete' in the action column (in the 'Processed Invoices/Documents' table). Alternatively, one can delete the records using the offline utility. After selecting the relevant table, click on the 'Delete Section Data' button and generate the JSON file. Upload the generated JSON file on the GST portal, and after processing, all/selected records will be deleted in the respective tables.
There is no time limit that has been notified for reporting invoices on the IRP. However, the invoice needs to be registered on the Invoice Registration Portal (IRP) to be considered valid, and once uploaded on the IRP, it will be registered immediately in real-time. Refer to the first FAQ under 'Reporting of e-invoices' for more details.
Yes, it is possible to enter details of invoices in bulk using an excel-based bulk converter tool available on the e-invoice portal. After entering the details, a JSON file needs to be generated and uploaded on the e-invoice portal. The response JSON file will contain the IRN and QR code.
The data will be available on the IRP for only 24 hours. However, once an invoice has been registered and validated, it will be uploaded into the relevant GST return where it will be available for the entire financial year.
If the account gets frozen on the e-invoice portal, it means that either the registration has been cancelled or the GSTIN has been deactivated on the GST common portal. The taxpayer should check the status of their GSTIN under the 'Search Taxpayer' tab on the GST common portal. If the taxpayer is able to log in to the GST portal but not the e-invoice portal, they can raise a complaint at https://selfservice.gstsystem.in/.
Yes, electronic invoices are legally valid as every electronic invoice is verified and authenticated by the IRP on behalf of GSTN.
Which countries have adopted e-Invoicing?
Mexico, Canada, Norway, Sweden, Turkey, Italy, Denmark, Peru, etc.
The e-Invoice standard has been drafted by GSTN in partnership with the ICAI, and it refers to PEPPOL, which is based on the UBL standard. It has features required for international trade and takes into account tax law requirements.
Yes, e-Invoicing compliance is mandatory for export transactions. The e-Invoice system allows the declaration of export invoices as well as zero-rated supplies.
No, e-Invoicing is not applicable for import transactions or bills of entry.
Yes, SEZ developers must issue e-invoices if their turnover exceeds the prescribed limit and other conditions mentioned in the notification are met. However, SEZ units are exempt from issuing e-invoices.
There is no specific location on the invoice where these details must be printed. However, they should be clearly visible, and the QR code must be scannable for verification purposes.
Yes, e-invoicing is mandatory for transactions with SEZ buyers. Sellers can generate an e-invoice using the transaction type 'SEZWP'/'SEZWOP' if the customer is an SEZ entity.
Document numbers should not start with '0', '/', or '-'. The document number should be passed without these characters.
All invoices reported on the e-invoice portal must be in INR. However, some optional fields in the e-invoice schema allow the use of foreign currency.
No, e-invoicing does not apply to invoices issued by an Input Service Distributor (ISD).
If an SEZ unit and a regular DTA unit belong to the same legal entity, and the aggregate turnover of the legal entity in one financial year since 2017-18 exceeds the specified limit, is e-invoicing applicable to the DTA unit if its turnover is below the specified limit?
If the aggregate turnover of the legal entity exceeds the specified limit, e-invoicing will still apply to the DTA unit, even if its turnover is below the limit. The SEZ unit, on the other hand, is exempt from e-invoicing. The turnover should be calculated based on the definition of Section 2(6) of the CGST Act, which is based on the 'aggregate turnover' of the common PAN.
The obligation to issue an e-invoice is the taxpayer's responsibility, subject to the prescribed conditions of Rule 48(4). However, taxpayers who have exceeded the prescribed turnover in any financial year since 2017-18 have been enabled to report invoices to the IRP as a facilitation measure.
To find out if a GSTIN is enabled for e-invoicing, one can check the e-invoice status of the taxpayer on the e-invoice portal under 'Search'. However, the enablement status does not necessarily mean that the taxpayer is required to generate e-invoices since it may include exempt entities or those to whom e-invoicing does not apply due to other reasons. The turnover slab of a taxpayer can also be checked on the GST portal under the 'Search Taxpayer'/'Know Your Supplier' tab.
The list of GSTINs generating IRN can be accessed on the e-invoice portal by navigating to ‘Others’ - ‘GSTINs Generating IRN’.
Yes, both the supplier and the buyer can print the e-invoice using the QR code on the signed e-invoice returned by the IRP.
As of now, e-invoicing provisions are not applicable to B2C transactions. However, a seller is required to display a dynamic QR code on B2C invoices as per Notification No. 14/2020 – Central Tax dated 21.03.2020, read with Notification No. 6/2021 – Central Tax dated 30.03.2021.
The QR code contains the following data: GSTIN of supplier and recipient, Invoice Number, Date of generation of invoice, Invoice value, Number of line items, HSN code of the item with the highest taxable value, Unique IRN, and Date of generation of the IRN.
If a taxpayer fails to generate an e-invoice, they must pay 100% of the tax due or Rs.10,000, whichever is higher. Additionally, the penalty for incorrect invoicing is Rs.25,000 per invoice.
A: There are two modes of e-invoice generation, namely, offline/excel tool and API mode through GSPs.
A: There are two access mechanisms available for e-invoicing system, web-based access for generation of IRN using offline/excel based tools and API based access for generation of IRN using APIs directly or through GSPs.
A: You can check the enablement status of your Company for e-invoicing system by selecting 'Status of Tax Payer' under the search menu on https://einvoice1.gst.gov.in portal, and entering your GSTIN.
A: You can get enabled for e-invoicing by selecting 'e-Invoice Enablement' under the registration menu on https://einvoice1.gst.gov.in portal, and entering any GSTIN of your company. After OTP authentication and submission of turnover details for the related financial year, you will be enabled for e-invoicing.
A: You can raise a grievance by contacting the GST helpdesk, and after verification, appropriate action will be taken to disable e-invoicing for your company.
A: The website for generation of e-invoice is https://einvoice1.gst.gov.in.
A: No, businesses will continue to issue invoices as they are doing now. However, ERP/Accounting and Billing Software providers will need to make necessary changes to enable reporting of invoices to the IRP and obtain IRN. Businesses need to ensure they have the updated software version with this facility.
A: The obligation to prepare and issue invoices in terms of Rule 48(4) lies with the concerned taxpayer on fulfillment of prescribed conditions. However, for facilitation, the e-invoice portal has enabled taxpayers who had crossed the prescribed turnover (as per data available in GST System) to report invoices. To check if your GSTIN is enabled, you can search at https://einvoice1.gst.gov.in/Search > e-invoice status of taxpayer. This information will also be eventually made available through ‘Search Taxpayer’ and ‘Know Your Supplier’ Sections on the GST portal. If your GSTIN is not enabled, but you need to do e-invoicing, you can make an online declaration regarding turnover and request enabling on the portal.
A: Yes, all registered users under GST who wish to generate IRN need to register on the e-invoice system separately using their GSTIN. Once the GSTIN is entered, the system sends an OTP to the registered mobile number linked with the GST portal. After authenticating the OTP, the system enables the user to generate their username and password for the e-invoice system. After generating the username and password, they may proceed to make entries to generate IRN.
A: Users who are already registered on the e-way bill portal need not register again on the e-invoice system. They can use their e-way bill login credentials to log in to the e-invoice system. However, if the system says that the user has already registered, they should use their existing username and password for e-way bill or e-invoice system. In case the user has forgotten their username or password, they can use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recollect their username or create a new password accordingly.
A: This indicates that the e-invoice system is unable to get the contact details (mobile number or email address) for the user’s GSTIN from the GST Common Portal. The user should contact the GST helpdesk at 1800-103-4786 or lodge their grievance at https://selfservice.gstsystem.in/.
A: If the system shows 'Invalid GSTIN' or details for this GSTIN are not available in the GST Common Portal, the user should check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of their GSTIN under the 'Search Taxpayer' tab.
A: Taxpayers who have a specified turnover and fulfill other conditions of the notifications may register at the e-invoice system and generate IRN. If any taxpayer who needs to do e-invoicing but is not enabled on the e-invoice portal, they can make an online declaration regarding turnover and request for enabling on the portal for the required GSTIN.
A: Yes. The IRP, after registering the invoice, will share a digitally signed e-invoice for the supplier's record. Users can download the invoice for further use and action.
A: When a user receives an "Invalid Login" error message when attempting to log in to the E-invoice system, it indicates that the user is using an incorrect username or password. They should verify that the credentials they are using are correct. If the user has forgotten their username or password, they can use the "Forgot Username" or "Forgot Password" facility provided on the portal to recover their username or create a new password.
A: If a user receives a "Your account has been frozen" error message when trying to log in, it indicates that their account has been frozen due to their registration being cancelled or their GSTIN being deactivated in the GST Common Portal. They should check the status of their GSTIN under the "Search Taxpayer" tab on the GST Common Portal. If they can log in to the GST portal but not the E-invoice portal, they can lodge a grievance at https://selfservice.gstsystem.in/.
A: If a user receives a "Your account has been blocked...Please try after 5 minutes" error message when attempting to log in, it indicates that the user has tried to log in with incorrect credentials more than 5 times. The system has blocked the user's account for security reasons, and it will be unblocked after 5 minutes.
A: If a user does not remember their username or password, they can use the "Forgot Username" or "Forgot Password" facility provided on the portal. The user needs to enter some details after authenticating the same via an OTP, and they will be provided with the username and password.
A: When a user sees the error message "Enrolled Transporter cannot login" when attempting to log in, it indicates that they have registered as an Enrolled Transporter in the e-Waybill system, and they cannot use their credentials to log in to the e-Invoice portal. To log in to the e-Invoice portal, they must be GST registered.
A: If a user is an Enrolled Transporter and is also GST registered, and both their Trans ID and GST are the same, they should first log in to the e-Waybill portal and go to "Update -> Reg. Details with GSTIN." They should then update their status from Enrolled Transporter to GST registered taxpayer. After updating their status, they will be able to log in to the e-Invoice portal.
A: The Invoice Reference Number (IRN) is a unique 64-character number generated by the e-invoice system using a hash generation algorithm. This number is generated for every document, such as an invoice or debit or credit note, submitted on the e-invoice system. The IRN is based on the computation of hash of GSTIN of supplier of document, year, document type and document number. It is unique to each invoice and serves as the unique identity for the invoice for the entire financial year in the entire GST System for a taxpayer.
A: There are two modes for generating IRN: using an excel offline tool or using API integration.
A: No, the e-invoice system only accepts unique invoices from a taxpayer. The system checks in the Central Registry of GST system to ensure that the same invoice from the same supplier, pertaining to the same financial year, is not being uploaded again to generate another IRN.
A: Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on the e-invoice system for only 24 hours.
A: If the state name is not auto-populated, then the correct state should be selected and the IRN generation should be continued.
A: The pre-requisite for generating an e-invoice is that the person should be a registered user on the GST portal and e-invoice system or e-way bill system. The person should be generating documents such as tax invoice, debit note, or credit note. If generating bulk invoices, a valid JSON file as per the e-invoice schema should be uploaded to the e-invoice system or an API interface should be integrated to generate the IRN.
A: Anyone can verify the authenticity or correctness of an e-invoice by uploading the signed JSON file or signed QR code into the e-invoice system. The option "Verify Signed Invoice" under the Search option can be selected and the signed JSON file can be uploaded and verified. Similarly, the QR Code Verify app may be downloaded and used to verify the QR code printed on the invoice.
A: A digitally signed e-invoice is one that has been electronically signed by the IRP after receiving the invoice details from the supplier. This means that the government has authenticated the genuineness of the invoice details submitted/registered by the taxpayer.
A: The different supply types that can be reported in the e-Invoice schema are B2B (Business to Business), SEZWP (To SEZ with Payment), SEZWOP (To SEZ without Payment), EXPWP (Export with Payment), EXPWOP (Export without Payment), and DEXP (Deemed Export).
A: The IRN cannot be deleted or modified once it is generated. However, if an IRN is generated with incorrect information, it can be cancelled within 24 hours of generation. Once cancelled, the same document cannot be reported again for generation of IRN.
A: If there is a mistake, incorrect or wrong entry in the e-invoice, it cannot be edited or corrected. The only option is to cancel that invoice/IRN and report a new document with a new number and generate a fresh IRN.
A: E-Invoice/IRN cannot be partially cancelled. It has to be fully cancelled. The e-invoice mechanism enables invoices to be cancelled, which must be triggered through the IRP within 24 hours.
A: The digitally signed QR code is a QR code of the invoice that has been prepared and signed digitally by the IRP (Invoice Registration Portal) after receiving the invoice uploaded by the supplier. The QR code contains important information about the invoice and is used to authenticate the genuineness of the invoice offline, without requiring an internet connection.
A: The purpose of the Signed QR Code is to enable offline verification of the authenticity of the e-invoice. It contains the unique IRN (hash) along with important particulars of the invoice, including a digital signature, so that it can be verified by an Offline App.
A: The Signed QR Code is provided as part of the response to the request made by the taxpayer for the IRN generation. It will be available once the invoice is uploaded to the IRP system and the IRN is generated.
A: The Signed QR Code contains several e-invoice parameters including the GSTIN of the Supplier and Recipient, the Invoice number, date of generation of invoice, taxable value and gross tax, number of line items, HSN code of the main item, Unique Invoice Reference Number (IRN), and the date of generation of IRN.
A: Yes, the taxpayer must print the Signed QR Code on the invoice copy issued to the buyer. However, it is not allowed to print the QR code on a separate paper, and the printed QR code should be clear enough to be readable by a QR Code reader. The size and placement of the QR code on the invoice is up to the preference of the businesses.
A: The printed QR code on an invoice should be clear enough to be readable by a QR Code reader. The size and placement of the QR code is up to the preference of the businesses.
A: There are two methods for verifying the QR code or Signed JSON invoice file.
The first method is to download the mobile app from the https://einvoice1.gst.gov.in portal under Help menu and download option. Using this app, the QR code can be read and the details of the e-invoice can be verified. Alternatively, the signed JSON file can be uploaded and the e-invoice can be viewed.
The second method is to go to https://einvoice1.gst.gov.in portal and select "search and verify signed invoice" and upload the file to view the e-invoice.
A: Businesses with multiple locations or those that have staff that generate IRNs may find it challenging to use a single login. By creating sub-users, they can delegate tasks and limit access to specific functions.
A: Taxpayers or authorized personnel may not always be able to generate IRNs themselves, so they may rely on staff or operators. Additionally, businesses that operate 24/7 or have multiple branches may need sub-users to handle tasks. This also allows the main user to monitor activities and prevent misuse of credentials.
A: A maximum of 10 sub-users can be created for every principal or additional place of business. For example, if a taxpayer has one principal business place, they can create up to 10 sub-users. If they have one principal business place and three additional places, they can create up to 40 sub-users.
A: Taxpayers can choose to freeze sub-users to prevent them from accessing e-invoice system facilities. To freeze a sub-user, go to "User Management" on the dashboard, select the sub-user to be frozen, and click "Freeze." The sub-user will then be unable to access any facilities on the e-invoice system.
A: A registered person can generate the IRN from any registered business place by entering the respective address in the e-invoice form. Additionally, the person can create multiple sub-users and assign them to different places to generate the IRN accordingly.
A: The reports are limited to be generated for a day due to the criticality of the system's performance for 24/7 operation. The user can change the date and generate the report for that specific date. Therefore, it is recommended that the user generates the report daily and saves it in their system.
A: The taxpayer can use multiple modes for reporting invoices to IRP, which includes Bulk Upload, API-based, Mobile app-based, and GSP-based.
A: To generate bulk e-invoices, the user needs to log in to the e-invoice portal using their username, password, and captcha code. Then they need to select the 'Bulk Upload' option under 'E-Invoice' on the left-hand side of the dashboard. After that, they should choose the saved JSON file from their system and click on the 'Upload' button. Once the system processes the JSON file, it generates a list of e-invoices or an error message.
A: The bulk generation facility allows the user to upload multiple invoices and generate multiple IRNs in one go. This facility can be used by taxpayers who can prepare bulk requests for IRN in a JSON file from their automated system and upload it on the e-invoice system to generate IRN in one go. It helps avoid duplicate data entry into the e-invoice system and reduces data entry mistakes.
A: To use the bulk generation facility, one needs to prepare the IRN requests through a JSON file. This can be done in two ways - the registered taxpayer can prepare the JSON file directly from their automated system or use the excel-based bulk generation tool available on the e-invoice portal. The invoice and other details need to be entered as per the format, and the JSON file can be generated. Then, the user needs to upload the JSON file in the e-invoice portal to generate multiple IRNs, following the instructions in the 'user manual of the bulk generation' and 'bulk generation tools' under the 'Tools' section at the e-invoice portal.
A: The bulk generation facility has several benefits, including generating multiple IRNs in one go, avoiding duplicate data entry, and reducing data entry mistakes while generating IRNs.
A: An API interface is a site-to-site integration between two systems, allowing taxpayers to link their IT system with the e-invoice system to generate IRN directly without manual data entry. To use the API interface, taxpayers must have an automated invoicing system, be willing to integrate it with the e-invoice system as per API guidelines, have an SSL-based domain name, a static IP address, and a pre-production system to test the API interface.
A: All details about API integration can be found on the website https://einv-apisandbox.nic.in/.
A: The integration between the e-invoice system and a registered person's system can be achieved through APIs. To use this facility, the registered person must register the server details of their system (through which they want to generate the IRN using the e-invoice system APIs) with the e-invoice system. For further information, please refer to the user manual.
A: The list of GST Suvidha Providers (GSPs) can be found under "Search" on the e-invoice portal.
A: The URL for the e-invoice API sandbox is https://einv-apisandbox.nic.in.
A: To access the e-invoice API sandbox portal, click on the login option and register and login using the provided procedure.
A: On the e-invoice API sandbox portal, you can test the APIs for e-invoicing and understand the flow of the APIs. It also provides various information on API usage, schema, mapping, and masters, along with sample codes to help you build the APIs for consuming. Additionally, you can refer to the documents and help videos available on the help section of the https://einvoice1.gst.gov.in portal.
A: There are two types of API access credentials required for the e-Invoicing System.
A: The Client ID and Client Secret are available for GSPs, E-commerce Operators, and Companies (PAN) with aggregate turnover more than Rs 500.00 Crores.
A: The GSTIN enabled for the e-invoicing system can generate the API username and password for its GSTIN after logging into the https://einvoice1.gst.gov.in portal.
A: The GSTIN can generate multiple API usernames, with one username for each GSP or direct access. If the GSTIN has tie-ups with 2 GSPs and also has direct access through its server, then it can have three different usernames; one for direct access and two for the two GSPs.
A: Yes, if the GSTIN is generating the e-way bills on the web portal or through API, then he/she can use those credentials for e-invoice generation accordingly. The username of the E-way bill of the web portal can be used for the e-invoice web portal, and the API username of the E-way bill can be used for generating the e-invoicing using the API.
A: For obtaining API credentials for e-invoicing system on production for direct access, a company needs to follow the below steps:
1. Register on the sandbox portal for one of the GSTINs of the company and test the APIs by changing the internal ERP/accounting system.
2. Login to the https://einvoice1.gst.gov.in portal using web username. If it is not there, then register on the portal and create web username.
3. Select API registration and ‘IP Whitelisting’ and enter max 4 Public IPs for whitelisting and upload the test summary report.
4. After scrutiny of the test report, the IP whitelisting will be done and Client credentials will be sent to the registered mobile number through SMS.
5. These Client Credentials are for the company (PAN). These have to be used by all the GSTINs of the company for reaching the e-invoice APIs.
6. Next, select API registration and ‘Create API user’. Here, select the ‘Direct’ and enter the client id and client secret. Then create the username and password for logged in GSTIN and preserve them.
7. Using the client id and client secret, along with the username and password, access the APIs and generate the IRNs for that GSTIN.
8. Repeat the user creation process for all other GSTINs of the same PAN as per above last 2 steps.
For obtaining API credentials for e-invoicing system on production through GSP, a company needs to follow the below steps:
1. Register on the sandbox portal for one of the GSTINs of the company and test the APIs by changing the internal ERP/accounting system.
2. Login to the https://einvoice1.gst.gov.in portal using web username. If it is not there, then register on the portal and create web username.
3. Select API registration and ‘Create API user’. Here, select the GSP and GSP name through which the access is required. Then create your username and password and preserve them.
4. Using the client id and client secret, along with the username and password, access the APIs and generate the IRNs.
5. It is not required to whitelist the IPs and submit the test summary report.
6. One can create separate username and password for separate GSP (Client) for e-invoice generation. However, corresponding username credentials and client credentials need to be used for API access and IRN generation.
A: To generate API user credentials for a GSTIN, you first need to log in to the einvoice1.gst.gov.in portal using a web username. If you don't have one, you can register on the portal and create a web username. Then, select API registration and choose either 'GSP' or 'Direct'. If you select 'GSP', you will need to select the GSP name. If you choose 'Direct', you will need to enter the client ID and client secret. After that, create the username and password for the logged-in GSTIN and keep them safe. Finally, you can access the APIs and generate IRNs for that GSTIN using the client ID, client secret, username, and password. Repeat this process for all other GSTINs of the same PAN.
A: If you don't receive the client credentials through SMS, you can log in to the e-invoice portal and request a re-send.
To use the direct interface with the e-invoicing system for your company (PAN) with 15 GSTINs, you need to create one client credential by following the steps mentioned in the question "How to get the API Credentials for the Company on production for direct access?" above. Then, link all 15 GSTINs with the client ID and client secret generated in the above step to create the API usernames. You can whitelist up to 4 IPs for your company, and all requests from all GSTINs need to come through them to the e-invoicing system. You only need to submit one test report for one of the GSTINs.
A: Yes, you can whitelist a maximum of 4 public IPs that are registered in India.
A: Yes, it is possible to generate an IRN through multiple GSPs simultaneously, but you need to create different API usernames for each GSP separately. You can only generate an IRN using the username created with that specific GSP and their client credentials.
A: Yes, it is possible to cancel an IRN generated with one GSP using another GSP account. However, you need to ensure that you use the correct credentials to access your IRN.
A: You can find the master codes under the "Search" option, specifically under "Master Codes".
If you are eligible for e-Invoicing, all invoices for B2B and Exports need to be registered.
No, there is no time limit for delivery of goods or the generation of e-waybill in e-Invoice.
Yes, if you are eligible for e-Invoicing, all invoices issued by the Supplier, including RCM invoices, need to be registered.
The type of GST (whether IGST or CGSTS/SGST) is determined by POS (Place of Supply). If the Supplier state is the same as POS, then it is CGSTS/SGST; otherwise, it is IGST for B2B transactions.
The e-Invoice for services can be generated like any other invoice, by mentioning the related SAC code and the total price in the unit rate. The quantity may be mentioned as one.
Ideally, the e-invoice should be generated after preparing the manual invoice and before issuing it to the customer. However, the system presently allows registering invoices for previous periods as well.
Freight charges may be entered as line items in case there is a GST component. Otherwise, they may be entered under "Other charges".
No, it is not required. An e-Waybill is required only if at least one of the items in the invoice has Goods, and the value of the invoice exceeds Rs 50 thousand.
Yes, you can enter shipping bill number and date in an e-Invoice. For more details, you can refer to the schema of the invoice at https://einv-apisandbox.nic.in/version1.03/generate-irn.html#JSONSchema.
No, there is no time limit to prepare credit notes or debit notes against an e-Invoice.
No, shipping bill number or date is not mandatory for preparing an e-Invoice.
No, e-Invoice is only applicable if the notified turnover was crossed in previous years.
The invoice sent to the customer must contain the IRN number and the QR Code. Along with this, you may also send the regular invoice.
The e-invoice portal at https://gepp.einvoice1.gst.gov.in allows suppliers to register invoices without an ERP system. This is a browser-based and user-friendly portal through which e-invoices can be generated. The application can also be downloaded on to a mobile device.
Yes, it is applicable. If the customer is of SEZ type, then e-Invoice may be generated using transaction type as SEZWP / SEZWOP by the supplier.
Ideally, the e-invoice should be generated after making the manual invoice and before issuing it to the customer. However, presently, the system allows for the invoices to be registered for the previous period as well.
If you miss uploading the invoices, you can still generate e-Invoice for the previous period invoices as the system allows for the registration of invoices for the previous period.
No, the supplier cannot upload a digitally signed invoice to the portal. The e-invoice system will digitally sign the e-invoice details uploaded to the portal and return the signed invoice and QR code to the supplier.
You can visit https://einvoice1.gst.gov.in/Others/CBT and https://gepp.einvoice1.gst.gov.in/downloads/Welcometogepp.mp4 to understand the e-Invoice system and GePP-On system.
There is no specific place for printing the QR Code, IRN, and Acknowledgement number on the invoice. However, they should be visible, and in the case of QR code, it should be possible to scan it.
E-waybills can be generated for all modes of travel, such as road, train, air, and ship. In the case of train, you may enter the railway receipt number and date instead of the vehicle number.
The document number in e-Invoice should not start with 0, /, and -. You should pass the document number without such characters.
All invoices to be registered on the portal should contain values in INR. However, there are some optional fields in the schema in which the foreign currency may be included. Please refer to the schema at https://einv-apisandbox.nic.in/version1.03/generate-irn.html#JSONSchema.
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