The Goods and Service Tax Network (GSTN) had issued the updates on e-invoicing.

E-Invoicing is basically a standard format of the invoice suggested by the GSTN for the GST registered suppliers. E-Invoicing includes that the businesses would generate the invoice at their system and report it to e-invoice portal (also recognized as Invoice Registration Portal or IRP) where a few checks shall be carried out and IRN (invoice Reference Number) would be generated.

The GSTN held that a certain set of individual taxpayers had started e-invoicing from 1st October 2020.

During the month of October 2020, nearly 4.95 Crore invoices have been generated by 27400 GSTINs. The list of Goods and Services Taxpayer Identification Numbers (GSTIN) (State-wise, together with Name of the entity) who are generating Invoice Reference Number (IRN) on e-invoice registration portal (Invoice Registration Portal or IRP) was published. The list gets updated from time to time.

E-invoice

From 1st January 2021, the Government of India had mandated e-invoicing for the taxpayers who have an aggregate turnover beyond Rs. 100 Crores (in any previous fiscal year from 2017-18 onwards). The GSTN had notified that for all the notified taxpayers, API sandbox/testing has been enabled since 29th October 2020. The trial e-invoice portal (https://einvoice1-trial.nic.in/) in order to test the upload of invoices by notified taxpayers through offline utility (bulk generation tool) has been activated from 6th of November 2020.

The GSTN also highlighted that the individual taxpayers are required to note that the e-invoices/IRNs, as well as the e-way bills that are generated on the trial e-invoice portal (https://einvoice1-trial.nic.in/), are for testing purposes only. They don’t have any legal validity and shall not be utilized for regular supplies, that is for the actual movement of goods, etc.

As a facilitation measure, all the GSTINs relating to taxpayers who has an aggregate turnover exceeding the set limit (according to the latest notification) has been enabled for testing on the trial portal

The enablement status on the trial portal or production portal (IRP) does not mean that the taxpayers are supposed to carry out e-invoicing. If e-invoicing is not applicable to a taxpayer, they must not be concerned relating to the enablement status.

The common mistakes while reporting invoices towards IRP have been collected and it was made available on the e-invoice portal. The taxpayers must take note of these during the testing phase itself.

In case of errors, that is to say. ‘GSTIN is not active’ or ‘GSTIN is not present in e-invoice system”, the facility has been made available so that the GSTIN could be entered for checking on a real-time basis with GST portal as well as update the same. On the GST portal, the latest facility was added lately through which one could view the aggregate turnover slab for a taxpayer.

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