Einvoice.gst.gov.in Portal: A Comprehensive Guide on Key Features, Functionalities & Services

The site einvoice.gst.gov.in is a digital invoicing solution within India's Goods and sеrvices Tax (GST) system. Aimed at simplifying the gеneration, sharing, and management of electronic invoicеs, this initiative moves away from traditional paper invoices.

What is the Centralised e-Invoice Portal?

einvoice.gst.gov.in is a centralised e-invoicing compliance portal in India. It is an innovative step towards enhancing compliance and management of e-invoices for all the applicable Indian businesses registered under the Goods and Services Tax. The portal is built as a unified, automated e-invoicing system within the GST framework, designed and developed by the GST Network.

Who needs to use the einvoice.gst.gov.in portal?

The einvoice.gst.gov.in e-invoicing portal is a crucial platform for businesses in India that meet certain turnover criteria. From August 1st, 2023, any registered business whose annual turnover (based on their PAN) exceeded ₹5 crores in any preceding fiscal year starting from 2017-18 will be mandated to generate e-invoices through this portal. 

The e-invoicing mandate applies to various transactions, including B2B (Business to Business), B2G (Business to Government), transactions with SEZ developers, export transactions, deemed supply, deemed exports, credit notes, and debit notes. However, it is important to note that B2C transactions, imports, and job work transactions are currently exempt from this requirement. Additionally, certain sectors such as banks, insurance companies, financial institutions including NBFCs, goods transport agencies, passenger transport services, suppliers of services for film exhibitions, and SEZ units (excluding Economic Zone Developers) are also exempt from the e-invoicing mandate under GST.

Objective of introducing centralised e-invoice portal

e-Invoicing involves the generation and interchange of financial statements in a standardised electronic format. It guarantees the legitimacy and precision of these vital records.

The fundamental goal of e-invoicing is to streamline and modernize the entire billing cycle, from initiation to reporting. It utilises cutting-edge technological systems to simplify regulatory adherence, reduce mistakes, promote openness, and prevent tax evasion. Within this framework, businesses generate invoices digitally and transmit them directly to a specialised platform called the Invoice Registration Portal (IRP).

The IRP plays a key role in e-invoicing by thoroughly verifying the invoices and assigning each a unique Invoice Reference Number (IRN). This step ensures official acknowledgement and prevents unauthorized changes. After the IRP authenticates and approves the invoice, it is swiftly delivered to the intended recipient. This seamless process occurs in real-time, enabling tax authorities to access critical transaction data immediately.

Functionalities on the e-invoice portal

The e-invoice portal has the following functionality: 

• Look up any taxpayer, postal code, goods or services, signed invoice, or master codes through a search.
• Cancel an Invoice Reference Number (IRN).
• Print out invoices.
• Register taxpayers into the e-invoicing system.
• Let a sub-user generate IRN, cancel IRN, or get reports related to IRN.
• Use the bulk upload option to generate a unique IRN.
• Get management information system (MIS) reports.
• Check or track invoice details using IRN.

List of services available on the einvoice.gst.gov.in portal 

Some of the key services available on the einvoice.gst.gov.in portal include:

• Check Enablement Status: This service allows you to check whether your GSTIN (Goods and Services Tax Identification Number) is enabled for generating e-Invoices.
• Enable Me for e-Invoice: If your GSTIN is not enabled, you can use this service to request enablement for generating e-Invoices.
• HSN Search: This service helps you search for the Harmonized System of Nomenclature (HSN) codes, which are used to classify goods for taxation purposes.
• View/Update AATO: AATO stands for Aggregate Annual Turnover. This service allows you to view or update your authorized turnover, which determines whether you are required to generate e-Invoices.
• Search IRNs: With this service, you can search for Invoice Reference Numbers (IRNs) of e-Invoices.
• List of GSTINs who filed e-Invoice Exemption Declaration: This service provides a list of GSTINs that have filed for exemption from generating e-Invoices.
• Mobile App: You can find information about the mobile app for the e-Invoice system here.
• Updates: This section provides updates and news related to the e-Invoice system.

Tools available on the einvoice.gst.gov.in portal

The e-invoicing portal offers several handy tools to help businesses ease into the e-invoicing system under GST:

Before e invoice login

JSON Download Functionality: This help file explains how to get e-invoice details in JSON format from the website. The instructions make it easy for people to access and use their e-invoice records properly.
E-Invoice Exemption Declaration: A PDF document gives clear directions on declaring exemptions for e-invoices. Users can follow this guide to comply with rules and avoid mistakes.
QR Code Mobile App: This user guide focuses on using the QR code mobile app for e-invoicing on the go. This tool lets people easily access e-invoice functions from their phones.
Frequently Asked Questions: A section addresses frequently asked questions about e-invoicing. This resource has useful information to help users understand and navigate the system better.
IRN Options: The government has brought in six different companies to help businesses get registered for e-invoicing services across the nation. These firms include NIC1, NIC2, ClearTax, Cygnet, E&Y, and IRIS Business Ltd. Earlier, there was just one portal for e-invoice registration, but now taxpayers can pick any of these six providers.This opens up more choices for businesses. If one provider has problems, companies can simply move to a different option.

After e invoice login

Post a successful login on the portal, below are the options available:

e-Invoice

The e-invoice menu contains the following offerings:

• Upload many invoices together in one file
• Cancel an invoice within 24 hours of creating it
• Print out an e-invoice

Reports 

Reports lets you generate lists of invoices based on dates/details and export to Excel.

Managing Users

User Management helps control what different people in your business can do, like:

• Create new users
• Pause users
• Update user details
• Change passwords

Registering for API

API Registration is for connecting your accounting software directly to the e-invoice system.

Changing Password  

Change Password allows you to update your password regularly.

Updates

The Update option auto-fills some business details when creating invoices, instead of entering manually each time.

e-Way Bill

e-Way Bill pre-fills part of the e-way bill form, leaving just the vehicle number.

Taxpayers have access to Excel-based tools, approved IRPs, and API-based integration support to implement e-invoicing based on their scale and needs. The aim is to make the transition smooth, even for those new to technology-driven invoicing. 

e-invoicing facilitates an intеrconnected and transparent invoicing ecosystem between businesses and government. It also paves the way for advanced analytics using the rich harmonised invoice data available. The mandated categories so far are only the beginning, as the government aims to expand e-Invoicing across business types in the future.