prpri Updates on GST e-invoicing Updates on GST e-invoicing

1. Based on queries received from Trade and Industry in the recent past, the FAQs on e-invoicing were updated. CLICK HERE to access the revised FAQs ( > e-invoice > FAQs).

2. Awareness and FAQ videos on e-invoicing are also made available at e-invoice’ play list on GSTN’s YouTube Channel. More Help videos on using the e-invoice portal, offline utilities, API testing etc. are available on e-invoice portal ( > Help > Videos ).

3. As clarified in the FAQs, on fulfilment of prescribed conditions, the obligation to issue e-invoice in terms of Rule 48(4) (i.e. reporting invoice details to IRP, obtaining IRN and issuing invoice with QR Code) lies with concerned taxpayer.

4. Further, the term “aggregate turnover in a financial year”, in Notification No. 70/2019 – Central Tax , dated 13th December, 2019 covers financial years since the advent of GST, i.e. from 2017-18 (July 2017 to March 2018) onwards. Hence, as a facilitation measure, all the taxpayers who were having aggregate turnover of Rs. 500 Cr. and above during said FYs (based on GSTR-3B data) were enabled by default on e-invoice portal .

5. However, if any registered person is required to issue e-invoice but not enabled on the portal, he/she may request for enablement on portal by filing a simple declaration at: > ‘Registration -> e-Invoice Enablement’ . .

6. ‘Verify e-invoice’ Mobile app is also released for verification of authenticity of e-invoice (QR code/IRN). You can download it from HERE.

7. Based on inputs received from Trade and Industry and technology service providers, data validations were improved on e-invoice portal.

8. The e-Commerce Operators (ECO) have also been enabled to register and test the APIs on the sandbox system.

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August 2021