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e-Invoicing is being implemented in India in a phased manner. It began from 1st October 2020 for taxpayers with a turnover greater than Rs.500 crore. Later, e-invoicing was made applicable for businesses with a turnover higher than Rs.100 crore and Rs.50 crore from 1st January 2021 and 1st April 2021 respectively.
Tax collected at source (TCS) under GST is the tax collected by e-commerce operators on the net value of taxable supplies made through it by other suppliers, where the consideration for these supplies is collected by the e-commerce operator.
Section 52 of the CGST Act requires all e-commerce operators, who are not acting as an agent, to collect TCS on all sums collected by it on behalf of the supplier of goods or services. TCS at 1% is collected from the supplier on the net taxable value of the supply.
The e-invoicing system is available to e-commerce operators (ECO) to report invoices to the Invoice Registration Portal (IRP), that were generated by them on behalf of their suppliers.
The e-commerce operators shall follow the procedure listed below to integrate their ERP system with the sandbox of the IRP:
E-commerce operators shall follow the procedure mentioned below to integrate their ERP system with the production system of the IRP:
The table below illustrates the scope of access:
|IRN generated/cancelled by||Access by the E-commerce operator||Access by Supplier|