E-Invoicing In GST - a podcast by BPA Educators

1. Certain set of taxpayers had started e-invoicing from 1st October 2020. In the month of October 2020, about 4.95 Crore invoices were generated by 27400 GTINs.

2. The list of GSTINs State-wise, along with the names of entities who are actually generating IRN on the e-invoice production portal IRP has been published. The list is being updated from time to time.

3. From 1-1-2021, Government has mandated e-invoicing for the taxpayers with aggregate turnover exceeding Rs. 100 Cr. in any preceding financial year from 2017-18 onwards. The notification dated 10-11-2020 issued in this regard can be accessed HERE. Testing for taxpayers with 100 Cr. + Turnover:

4. For all the notified taxpayers, API sandbox/testing is enabled since 29th October 2020.

5. The trial e-invoice portal https://einvoice1-trial.nic.in/ for testing the upload of invoices by notified taxpayers through offline utility bulk generation tool was activated from 6th November 2020.

6. Taxpayers need to note that the e-invoices/IRNs and e-way bills 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 used for regular supplies, i.e. for the actual movement of goods, etc.

7. As a facilitation measure, all the GSTINs pertaining to taxpayers with aggregate turnover above the prescribed limit as per the latest notification have been enabled for testing on the trial portal. E-invoicing Updates 16-11-2020 Page 2 of 4 e-invoices the ‘enablement’ is primarily to ensure only the notified taxpayers and not any taxpayer at their option are able to register and test reporting of invoices on the portal. The enabled taxpayers however need to register again on the portal.

8. One can search the status of enablement of a GSTIN on the e-invoice trial portal: https://einvoice1-trial.nic.in/ > Search > e-invoice status of taxpayer Please note that this listing of GSTINs is solely based on the turnover of GSTR-3B as per GST System. It may contain exempt entities or those for whom e-invoicing is not applicable for some other reason. Note The enablement status on the trial portal or production portal IRP doesn’t mean that the taxpayer is supposed to do e-invoicing. If e-invoicing is not applicable to a taxpayer, they need not be concerned about the enablement status and may please ignore it.

9. In case any registered person is required to start e-invoicing from the notified date but not enabled for testing on the trial portal, he/she may request enablement at the trail portal through the e-invoice Production Portal https://einvoice1.gst.gov.in > Registration > e-invoice enablement. Please note that the requested GSTIN will be updated on the trial portal on the next day and after that, the testing can be started. It may also be noted that the enablement of notified taxpayers Rs. 100 Cr. + on IRP, i.e. e-invoice Production Portal, will be done towards the end of December 2020 so that they will be able to report e-invoices from 1-1-2021 onwards.

10.For businesses who are presently using one or other Accounting/Billing/ERP Systems to create and manage their invoices, there are several modes for API integration. Details are given HERE.

11.Some businesses may not have their own ERP/Accounting Software or have few invoices to report. They can download the free offline utility ‘bulk generation tool’ from the e-invoice portal. Using this, invoice data can be easily uploaded on IRP for the generation of IRN. Below helpful videos are made available for taxpayers who wish to use offline utility for generation of IRN: e-invoicing Updates 16-11-2020 Page 3 of 4 e-invoice Video 1 e-Invoice: Registration on Portal and Generation of IRN Video 2 IRN Generation using Bulk Tools; Video No. 2 in the page e-invoice – Useful Resources

Further episodes of BPA Educators

Further podcasts by BPA Educators

Website of BPA Educators