So far many GST registered taxpayers have been enabled for e-Invoicing and all most all are generating e-Invoice either using general procedure of Bulk uploading of e-Invoices to e-Invoice portal or through their own account software like ERP/Tally Prime etc. registering API as GSP under e-Invoice portal.
Some of the e-Invoice enabled taxpayers are actually exempted for e-Invoicing under certain criteria mentioned and provided on the main e-Invoice portal. All those taxpayers are to submit their exemption declaration with the option provided on the e-Invoice portal.
Finally, all those taxpayers who are enabled for e-Invoicing and want to know what to do next? or how to generate e-Invoice? Here is the article covering GST E Invoice Applicability and Registration and Generation Process for you.
In view of the above we can cater taxpayers as follows:
1.Taxpayers reached the threshold limit but not yet enabled or willing to be enabled.
2.Taxpayers enabled but they are exempted for e-Invoicing
3.Taxpayers enabled for e-Invoicing:
Apart from the above, some of the e-Invoiced enabled taxpayers are not interested to go with this facility due to their own reasons. Since, presently there is no any option to exit out from the enablement of e-Invoicing. They have to go with the e-Invoicing but currently they may raise grievance along with genuine reason through the "Grievance" option on the e-Invoice portal and do accordance with the further reply communicated.
Now before moving forward, Let's know some facts about e-Invoice main portal and GST common portal:
Don't get confused about the different e-Invoice portals. Actually, there is a Main E-Invoice Portal as Master Information Portal. It has two types of options on its landed page i) Quick Action ii) Login to Access.
However, there are six different IRPs (Invoice Registration Portals) under the main e-Invoice portal. Taxpayers enabled for e-Invoicing can choose any one of IRP as per their suitability.
Therefore, to avoid confusion, always try to open GST portal first and then select e-Invoice option to open the master information portal of e-Invoice.
And lastly, for the options under main e-Invoice portal where login is required, the User-ID and Password of the GST common portal will allow you to navigate further.
Well, come to the topic GST e-Invoice Applicability Declaration Registration and Generation Process one by one.
Open GST common portal : www.gst.gov.in
and navigate to and click on the menu option e-Invoice will open
e-Invoice Master Information portal.
E-Invoice Master Information Portal: https://einvoice.gst.gov.in/einvoice/dashboard
Quick Action Boxes and Login required Option Boxes:
For ‘Login to Access’ options,
you can login with GST login credential as the registered Email address and Phone number of the
Primary Authorized Signatory under GST common portal shall remain for the OTP
communication under e-Invoice as well as under e-Waybill portal as
a main/single user.
1.Taxpayers reached the threshold limit but not yet enabled or willing to be enabled.
CHECK YOUR GSTIN E-INVOICING STATUS:
Click on ‘Check Enablement Status” -> Enter GSTIN/PAN
-> Enter Captcha code -> Search
IF NOT ENABLED FOR
E-INVOICING:
TO GET ENABLED FOR
E-INVOICING:
Click on ‘Enable Me for e-Invoice’ option
Complete the process.
IF ENABLED FOR
E-INVOICING:
WAHT TO DO NEXT IF YOU ARE ENABLED FOR E-INVOICING:
2.Taxpayers enabled but they are exempted for e-Invoicing:
The taxpayers who are by default enabled for e-invoicing but are under exempted category and they still not reporting their invoices to generate IRN (Invoice Registration Number) through any IRPs (Invoice Registration Portals) provided under the main e-Invoices Portal are automatically being listed as not-complying RTPs. All such Registered Tax Payers (RTPs) willing to go with exemption are required to submit e-Invoice Exemption Declaration.
You can visit our Page :
3.Taxpayers enabled for e-Invoicing:
Taxpayers generating their Invoices manually or through their own systems, now they are to report all their invoices in a prescribed format to Govt. Authorized (IRP) Invoice Registration Portal to validate each one and generate IRN along with QR code.
Depending upon the existing practice/system of your invoice generation as well as considering your existing volume of invoices, you have to choose an IRP best suitable, easy and convenient as per your requirement.
There are six Govt. Authorized IRPs portal available under the main e-Invoice Master Information portal. Taxpayers are advised to open and go through all the IRPs to know the functionality and features of each IRP.
LET’S KNOW ABOUT THE DOCUMENTS OR TYPE OF INVOICES TO REPORT ON E-INVOICE PORTAL:
Currently the Invoices, Credit Notes, Debit Notes applicable for
B2B Supplies
Exports with/without payment
Supply to SEZ with/without payment
& Deemed Exports
(For B2C supplies (Unregistered) need not to generate e-Invoices).
GST ECO SYSTEM:
Seller raises e-Invoice using his own software -> Invoices reported to any six authorized IRPs in an authorized formats -> By auto system process of the IRP, an IRN number with QR code given to the e-Invoice and then -
> Copy sent to e-Way Bill portal if applicable (Optional) as well as to Seller.
> Invoice detail IRN with QR code Transmitted to GST common portal -> Auto populated in the GSTR-1 of the suppliers in T-1 days
GST DE-DUPLICATION SYSTEM PREVENTS DUPLICATION OF IRN:
Invoices reported to IRP comes to the mechanism of De-dupe system and once validated then system generates unique IRN with QR code for each invoice.
NOW, LET’S KNOW ABOUT ALL THE SIX GOVT. AUTHORISED IRPS:
All the IRPs are having the onboard simple registration process providing GSTIN, Mail-ID & Phone number etc. once registered successfully you are ready to report your invoices to that IRP.
All the IRPs are offering different mechanism and suitable functionality for different types of taxpayer’s requirement and commonly providing Online tool, Off-line tool, Mobile App and API registration facility for ERP/tally prime etc.
1. IRP-1 (NIC)
2. IRP-2 (NIC)
3. IRP-3 Cygnet IRP
4. IRP-4 Clear IRP
5. IRP-5 Earnst & Young IRP
6. IRP-6 IRIS IRP
Taxpayers are advised to open and go through all the IRPs to know the functionality and features of each IRP. They looks like:-
1. NIC IRP-1 : https://einvoice1.gst.gov.in
2. NIC IRP-2 : https://einvoice2.gst.gov.in
3. Cygnet IRP : https://einvoice3.gst.gov.in
4. Clear IRP : https://einvoice4.gst.gov.in
5. Earnst & Young IRP : https://einvoice5.gst.gov.in
6. IRIS IRP : https://einvoice6.gst.gov.in
There is not mandatory to generate Invoice through these authorized IRPs you can continue to generate your invoices through your own system software or tally prime or ERP etc.
What you must do is to report your invoices in prescribed formats to Govt. Authorized IRPs portals for Validation and Generating e-Invoice Registration Number with QR code.
Taxpayers are required to register to any one of IRP as per their choice by providing GSTIN detail for generation or bulk uploading of e-invoices and API registration by providing PAN detail taxpayer directly integrate e-invoice functionality in their existing systems.
As the taxpayer can register to IRP for his GSTIN or with PAN for his all the GSTINs. Before registering to IRP, must check for the functionality and features of the IRP for e-Invoice generation, viewing and printing, time limit for modification and cancellation, e-Way Bill and auto population to GSTR-1 etc.
Here, you completed the journey from searching status of your GSTIN to enabling your GSTIN and registering on IRP portal for e-Invoicing.
Hope the article provided you a comprehensive over all idea and help you to take the decision and do the steps right way.
Thanks and Regards,
Team Tech Guide Tax
REF-A1022-24-GUIDE-022-EINV-004-AP
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