einvoice1.gst.gov.in or the e-invoice portal is the first invoice registration portal maintained by the National Informatics Centre (NIC) for generating IRN for e-invoices.
The e-invoicing system became applicable from 1st October 2020. There are various facilities provided on the einvoice1.gst.gov.in.
Update as on 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).
Update as on 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.
Update as on 10th November 2020
The taxpayers having an aggregate turnover exceeding Rs.100 crore should implement e-invoicing from 1st January 2021.
Update as on 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.
This article has been divided into the following components:
What is einvoice1.gst.gov.in?
einvoice1.gst.gov.in is the primary website for generating Invoice Reference Number (IRN) for e-invoices. Taxpayers with aggregate turnover above Rs 500 crore in 2019-20 began using e-invoices from 1st October 2020. Later it was extended to taxpayers with turnover ranging from Rs.50 crore to Rs.500 crore as well. The website einvoice1.gst.gov.in makes it possible for such taxpayers to register, bulk upload invoices to obtain IRN, track e-invoices, etc.
Facilities on the einvoice1.gst.gov.in
The following facilities or functions are available on the e-invoice portal:
- Registration of taxpayer into the e-invoicing system
- Generation of unique Invoice Reference Number (IRN) using bulk upload option
- Tracking/verifying e-invoice details using IRN
- Search for any taxpayer, pincode, goods or services, signed e-invoice, or master codes.
- Cancellation of IRN
- Printing e-invoices
- Generating MIS reports
- Authorising a sub-user to generate IRN, cancel IRN or generate reports relating to IRN.
Contents of the einvoice1.gst.gov.in website Explained
Before logging in:
- Upon accessing the homepage of the e-invoice website, a section appears in the right hand side known as ‘Latest Updates’. This displays latest developments about the implementation along with the new features of the e-invoicing portal.
- The ‘Laws’ section containing various rules- Rule 48, forms- INV-01, list of GST notifications and circulars, if any relating to e-invoicing as per GST law.
- The ‘Help’ section provides user manuals for managing IRN, FAQs on the same and tools for bulk generation of IRN.
- A ‘Search’ section where the following information can be looked up:
- Taxpayer details by entering their GSTIN.
- Pincode search to know the name of the state.
- Product and services details by entering the HSN Code.
- Verification of the signature and invoice details by uploading JSON signed file of the e-invoice.
- Status of e-invoice of the taxpayer by entering the GSTIN.
- List of GST Suvidha Providers
- Master codes for states, HSN, Countries, port, currency and UQC.
- The ‘Downloads’ section contains the following facilities:
- QR code verify app will be provided.
- Sample signed e-invoice JSON.
- Brief document on QR code will be made available.
- FAQs on QR code will also be made available.
- Public key for e-invoice for the respective periods of IRN generation.
- 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.
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. Bulk Upload:
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.
ii. 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!!’.
iii. 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:
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.
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.
- Generate Invoice Reference Number
- Cancel Invoice Reference Number
- Report Generation of Invoice Reference Number
4. API Registration
In case the taxpayer chooses to directly integrate his ERP system or through GSP with the e-Invoicing system, click on ‘API Registration’ option > IP whitelisting to register your IP address with the portal.
Thereafter, select ‘Create API User’ under the’User Credentials’ option to register the GSTIN for API interface and set the login credentials. In case the sister concern of your GSTIN has already registered for API interface then the details thereof will be displayed. Enter the client ID and client secret to set the login credentials for your concern.
5. Change Password
The user can frequently change the password using this option.
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.
7. 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.
FAQs on 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.
- I am already registered on the GST common portal. Do I have to register separately on the e-invoice portal?
A: No, e-invoices can only be fully cancelled within 24 hours of its generation.
- Is partial cancellation of e-invoice possible?
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.
- What is the maximum number of sub-users that I can have?
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.
- Is it compulsory to assign sub-users?
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.
- Why am I not able to generate reports for a particular period, i.e., select a start period and an end period?
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.
- Is it possible to make amendments to an e-invoice?