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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.
This article has been divided into the following components:
30th June 2021
The CBIC has issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 30th September 2021.
1st June 2021
CBIC has notified vide Central Tax Notification no.23 dated 1st June 2021 that the e-invoicing system shall not apply to a government department and local authority.
30th March 2021
The CBIC has issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 30th June 2021, provided the said person complies with the provisions of the said notification from 1st July 2021.
8th March 2021
The CBIC has notified that e-Invoicing will be applicable from 1st April 2021 for businesses with an aggregate turnover of more than Rs.50 crores (in any financial year from FY 2017-18 onwards).
29th November 2020
The CBIC issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 31st March 2021, provided the eligible registered person complies with these provisions from 1st April 2021.
10th November 2020
The taxpayers having an aggregate turnover exceeding Rs.100 crore should implement e-invoicing from 1st January 2021.
1st October 2020
The applicable taxpayers have been given a grace period of 30 days for generating an Invoice Reference Number (IRN). However, this grace period is valid for the invoices issued between 1st October 2020 to 31st October 2020.
30th September 2020
Now, the aggregate turnover should be checked from FY 2017-18 till FY 2019-20, for checking the applicability of e-invoicing. Also, the date of implementation of the dynamic QR Code for B2C invoices has been extended until 1st December 2020.
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 an 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.
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 insurance, banking, financial institutions, NBFCs, GTA, passenger transportation service and movie tickets.
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:
Before logging in:
After logging in:This is what the main menu screen looks like after successful login:
From the above it is observed that there are five main options available:
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.
The website/IRP would digitally sign the JSON of the e-invoice and also would makeavailable 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.
Upon successful cancellation, the system displays the message ‘e-invoice cancelled successfully!!’.
iv. Print e-invoice: The IRN/e-invoice number of the invoice that is required needs to be entered.
A sample of the print can be seen below:
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.
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.
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:
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.
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.
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.
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.
No, e-invoices can only be fully cancelled within 24 hours of its generation.
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.
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.
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.
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.