Article explains E Invoicing  Meaning, Applicability of E Invoicing under GST, Mandatory field in E invoicing, List of Websites to raise an E invoice, How to Generate E Invoice under GST Using Offline Tool and Using GSPs (GST Suvidha Providers).

E Invoicing  Meaning:

‘e-Invoicing’ or ‘electronic invoicing’ is a system in which B2B invoices are authenticated electronically by GSTN for further use on the common GST portal.

Applicability of E Invoicing under GST

e-Invoicing has been made applicable from 1st October 2020 to all businesses based on Aggregate Turnover (preceding Financial Year from 2017-18 onwards needs to be considered to ascertain the applicability of E-Invoicing.) , but irrespective of the turnover, e-Invoicing shall not be applicable to the following categories of registered persons for now, as notified in CBIC Notification No.13/2020 – Central Tax:

  • An insurer or a banking company or a financial institution, including an NBFC
  • A Goods Transport Agency (GTA)
  • A registered person supplying passenger transportation services
  • A registered person supplying services by way of admission to the exhibition of cinematographic films in multiplex services
  • An SEZ unit (excluded via CBIC Notification No. 61/2020 – Central Tax)
From Aggregate Turnover in crores **
1st October 2020  More than 500
1st January 2021 More than 200
1st April 2021 More than 50

** Aggregate Turnover means U/s 2 (6) of CGST Act aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same PAN  to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; “.

Mandatory field in E invoicing

  1. Document Type Code
  2. Supplier Legal Name
  3. Supplier GSTIN
  4. Supplier Address
  5. Supplier Place
  6. Supplier State Code
  7. Supplier Pin code
  8. Document Number
  9. Proceeding Invoice Reference and date
  10. Document Date
  11. Recipient_ Legal Name
  12. Recipient’s GSTIN
  13. Recipient’s Address
  14. Recipient’s State Code
  15. Place of Supply State Code
  16. Pin code

List of Websites to raise an E invoice.

  • einvoice1.gst.gov.in
  • einvoice2.gst.gov.in
  • einvoice3.gst.gov.in
  • einvoice4.gst.gov.in
  • einvoice5.gst.gov.in
  • einvoice6.gst.gov.in
  • einvoice7.gst.gov.in
  • einvoice8.gst.gov.in
  • einvoice9.gst.gov.in
  • einvoice10.gst.gov.in

How to Generate E Invoice under GST

Using Offline Tool

  • Please go to the https://einvoice1.gst.gov.in portal and see the procedure for the preparation of the bulk upload request for IRNs at Help ->Tools -> Bulk Generation tools.
  • Once you have prepared the bulk upload request file with the invoices, please login at the https://einvoice1.gst.gov.in portal. 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 e-invoice portal at option Registration.
  • On logging into the e-invoice portal, select the e-invoice option and Bulk IRN option.
  • Now, upload your request file and generate the IRNs for your invoices.
  • After generation, the system will also provide the mechanism to download the IRN form with all the details.
  • In case of any errors, the system shows the errors with the requested invoices. You can correct them and request once again.

Using GSPs (GST Suvidha Providers)

  • Before starting to work on this, you need to test the API integration with the identified GSP in sand-box environment (https://einv-apisandbox.nic.in/). After testing, GSP has to submit the test summary report, as per the format provided under ‘On Boarding’ at sandbox portal, to the email [email protected] After verification of the test summary report, GSP will be provided the production API details.
  • Please login at the https://einvoice1.gst.gov.in portal. 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 e invoice portal at option Registration.
  • 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 not registered for GSP earlier, on logging into the e-invoice portal, select the API registration and select Create API User. Select the GSP being used for generation of IRN and EWB and submit.
  • Create API user, by entering username and password and preserve them with you.
  • Use these credentials and generate the token and request for the IRN
  • You may register with more than 1 GSP for IRN generation.

Author Bio

Qualification: CA in Practice
Company: VMH & CO
Location: BANGALORE, Karnataka, IN
Member Since: 20 Jul 2017 | Total Posts: 23
We are giving consultation in Tax, GST , Audit & advisory . View Full Profile

My Published Posts

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

April 2021
M T W T F S S
 1234
567891011
12131415161718
19202122232425
2627282930