Maximum tax savings every time!

ClearTax All-in-one Kit (GST+ITR+TDS Softwares)

Fastest Matching | Smart Reports | 100% Accurate Filing | 100% ITC

The e-invoicing system is to be implemented in various phases. This starts with having at least one designated Invoice Registration Portal (IRP) – National Informatics Centre (NIC). The e-invoice portal has been made available on a trial basis for taxpayers to get accustomed to using the same.

Latest Updates

Update as on 30th July 2020

1. A new refined format of e-invoice has been notified by CBIC adding 20 new fields and removing 13 fields. Certain fields have undergone changes in character length as well.

2. e-Invoicing system shall apply to those taxpayers with annual turnover exceeding Rs 500 crore instead of Rs 100 crore.

3. Special Economic Zones (SEZ) units shall also be exempted from issuing e-invoices.

Update as on 23rd March 2020

The implementation of e-invoicing and the QR code has been deferred to 1st October 2020.

Exemption from e-Invoicing and QR code has been granted to sectors such as the insurance, banking, financial institutions, NBFCs, GTA, and passenger transportation service and movie tickets.

This article has been divided into the following components:

1. What is e-invoice1-trial.nic.in?

Taxpayers with turnover above Rs.500 crore can begin using the e-invoicing system on a trial basis. The website e-invoice1-trial.nic.in makes it possible for such taxpayers to do so. It would consist of broadly the following functions in relation to e-invoicing:

  • Generation of unique Invoice Reference Number (IRN)
  • Validation of IRN
  • Cancel IRN
  • Print e-invoice
  • Generate MIS reports
  • Authorise a sub-user to Generate IRN, cancel IRN or generate reports relating to IRN.

2. Latest updates

10.02.2020: Bulk e-invoice facility launched in sandbox

07.01.2020: E-invoice APIs launched in sandbox

01.01.2020: E-invoice portal launched in sandbox

3. Content of the website

Before logging in:

  • Upon accessing the homepage of the website, a section containing updates relating to e-invoice can be found where details regarding new features of the e-invoicing system are provided. 
  • The ‘Laws’ section containing various rules, forms, notifications and circulars that relate to e-invoicing.
  • The ‘Help’ section where the user manuals, FAQs and tools like bulk generation tools can be found.
  • A ‘Search’ section where the following information can be looked up:
    • Taxpayer details by entering their GSTIN.
    • Product and services details by entering the HSN Code.
    • Verification of a signed invoice.
    • Status of e-invoice of the taxpayer.
  • The ‘Contact Us’ section containing an e-mail address and phone number for support.
  • The ‘Registration’ section for first-time registration onto the website to use the e-invoicing system. The registration facility is available for different types of users such as SMS-based, mobile-based, GSP-based, API-based, etc. The mode of generation of e-invoice is available on the basis of the selection made at the registration.
  • The ‘Login’ section to enter credentials after registration is successful.

Login page

After logging in:

This is what the main menu screen looks like after successful login:

Dashboard

From the above it is observed that there are five main options available:

1. E-invoice

The e-invoice menu contains the following sub-menus:

i. Generate IRN: This option lets the taxpayer generate the unique IRN by entering the invoice/debit note/credit note details manually.

Generate IRN

The website/IRP would digitally sign the JSON of the e-invoice and also would make

available a QR code to easily access invoice details. The 64 characters long IRN would be unique to each invoice.

ii.Generate Bulk IRN: Rather than uploading details of each invoice one by one, an option has also been made available to upload multiple invoices in one single JSON file. The JSON can be generated by using the bulk converter tool that is also available on the website. Every invoice contained in the JSON will be assigned separate IRNs.

iii. Cancel IRN: Where any mistake has been made in uploading details of an invoice, the generated IRN can also be cancelled within 24 hours of generating the same. Note that the IRN cannot be deleted and hence even the IRN of a cancelled invoice remains unique. The invoice that is to be cancelled can be found by entering the acknowledgement number.

e-invoice cancellation

Upon successful cancellation, the system displays the message ‘e-invoice cancelled successfully!!’.

cancelled invoice

iv. Print e-invoice: The IRN/e-invoice number of the invoice that is required needs to be entered.

print e-invoice

A sample of the print can be seen below:

print display

2. MIS Reports

This option can be used to generate an MIS report. A list of invoices uploaded would be provided based on selected parameters and selected dates. This list can also be exported in excel format using the ‘Export to Excel’ tab.

3. User Management

A large business entity may have different people performing different roles in relation to invoices in an organisation. This portal allows controlling access of such users depending on their role.

user management

As can be seen from the above figure, the various options provided are ‘Create Sub-User’, ‘Freeze Sub-User’, ‘Update Sub-User’ and ‘Change Password’. 

Each such sub-user will be given the following type of permissions:

  • Generate Invoice Reference Number
  • Cancel Invoice Reference Number
  • Report Generation of Invoice Reference Number

sub user creation

The sub-users would each be provided separate login credentials with their user ID being the same as that of the main user, except for the addition of a suffix. 

4. Update

It may be a tedious task to enter business details every time an e-invoice is prepared. Hence, it is possible to use this option to auto-populate certain fields while creating the e-invoice by pulling the data from the GST common portal.

5. E-Way Bill

The ‘e-way bill’ option can be used to fill up Part A of the e-way bill with only vehicle number remaining to be entered in Part B.

4. FAQs

  1. I am already registered on the GST common portal. Do I have to register separately on the e-invoice portal?

A: Yes, a separate GSTIN based registration will need to be made on the e-invoice portal. However, the taxpayers who are registered on the e-way bill portal need not take separate registration on the e-invoice portal.

  1. Is partial cancellation of e-invoice possible?

A: No, e-invoices can only be fully cancelled within 24 hours of its generation.

  1. What is the maximum number of sub-users that I can have?

A: The maximum number of sub-users that can be created for each place of business is 10. For every additional place of business, 10 more sub-users can be added.

  1. Is it compulsory to assign sub-users?

A: No, it is not compulsory to assign sub-users. The decision regarding the number of sub-users, if any, must be taken by the taxpayer himself based on his business needs.

  1. Why am I not able to generate reports for a particular period, i.e., select a start period and an end period?

A: Reports can only be generated for a particular day to ensure that the system does not take any additional burden and continues to perform smoothly. Hence, it is advisable to generate a report for each day separately if so needed.

  1. Is it possible to make amendments to an e-invoice?

A: Amendments are allowed to be made as per the provisions of the GST law but they can be made only on the GST common portal and not on the e-invoice portal.

Use ClearTax to Match & Claim

10% Provisional ITC Accurately Before Filing

image-for-cta-300px
File Now