The e-invoice generation is mandatory for all taxpayers with a turnover exceeding Rs.500 crore from 1st October 2020. Some of these taxpayers have multiple places of business, or have branches and HO at different locations, or work remotely from the principal place of business. In such cases, the generation of IRN for multiple locations from a single place would be difficult and time-consuming.
To overcome this, the e-invoice system has come up with user-friendly services like user management under which a taxpayer can create multiple sub-users under his account and assign them different roles. Here are the four options that are available under the user management section:
- Create sub-user
- Freeze sub-user
- Update sub-user
- Change Password
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 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.
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 01.12.2020.
In this article, we will cover the following:
1. Actions available for sub-users on the IRP
A sub-user can perform the actions mentioned below:
- Generate IRN
- Cancel IRN
- Report generation of IRN
2. Need for having sub-users in e-invoicing
Many times the authorised person does not generate IRN on his own due to time constraints. He is dependent on his staff or operators to do the same. In such cases, he can create sub-users and assign them a particular task and not share his entire login rights. Even in cases of multiple places of business, the creation of sub-users is of great help. A single authorised person can create sub-users for different locations and assign them their roles. He just needs to monitor the work done by sub-users. For each place of business, a user can create 10 sub-users.
3. Steps to create sub-users
Follow the steps below to create sub-users:
- Click on the ‘Create sub-user’ tab under user management.
- An OTP will be sent on the registered mobile number. Enter the OTP and click ‘Validate’.
- Enter the details on the user creation screen.
- Suffix User ID: A user can create a sub-user by entering a suffix user ID. For example, if the user’s ID is ‘1234’ he can add the suffix ‘abc’, then the sub-user ID will be ‘1234_abc’.
- Enter the basic details such as name, destination, mobile number and email ID of the sub-user.
- Choose the place of business for which one wants to create a sub-user.
- Select the tasks he wants to activate for that sub-user and click ‘submit’.
- On successful validation of the sub-user ID, an SMS will be sent to the sub-user along with the password.
4. Steps to freeze sub-users
A user has an option to freeze the sub-user so that he cannot log in to the e-invoice system. Below are the steps to freeze sub-users:
1. Selects the ‘Freeze sub-user option’ under user management, on the e-invoice system to see the below screen:
2. Select the sub-user you want to freeze and click on the ‘Freeze’ button.
3. The selected sub-user will be frozen.
5. Update Sub User:
A user can update sub-users by clicking on “Update Sub-user” under user management. A user can update a sub-user after the successful validation of the OTP.
1. How to generate IRN from different places of business?
A user can create IRN from his account from any registered place of business. One can also create sub-users at a different place of business and assign them tasks.
2. Is a user required to generate reports daily?
Due to the 24/7 operation of the system, the reports are available only for one day. Thus, a user is required to generate reports daily.