FAQs on GST E-Invoice System - Invoice Registration Portal

'E-invoicing' essentially involves reporting details of specified GST documents to a Government-notified portal and obtaining a reference number.

e-invoicing has many advantages for businesses such as standardization, inter-operability, auto-population of invoice details into GST return and other forms (like e-way bill), reduction in processing costs, reduction in disputes, improvement in payment cycles and thereby improving overall business efficiency.

Huge advancements in technology sophistication, increased penetration of internet along with the availability of computer systems at a reasonable cost has made 'e-invoice', a popular choice worldwide.

There are numerous doubts on e-invoicing currently, thus the GST Portal has launched the below-mentioned FAQs regarding the same.

General

Q) What are the methods/modes of e-invoice generation?

There are two modes/methods of e-invoice generation.

• First one is using the offline/excel tool
• Second one is using the API mode - directly or through GSPs.

Q) What are the access mechanisms for the e-invoicing system?

There are two access mechanisms for e-invoicing systems.

• Web based access for generation of IRN using the offline/excel based tools.
• API based access for generation of IRN using the APIs directly or through GSPs.

Q) How to know the enablement of an e-invoicing system for my Company?

There is an option in the https://einvoice1.gst.gov.in portal under the search menu as 'Status of Tax Payer'. Select and enter the GSTIN and see the enablement status for the entered tax payer.

Q) My company aggregate turnover is more than Rs 500.00 Crores, but I have not been enabled. How to get enabled?

There is an option in the https://einvoice1.gst.gov.in portal under the registration menu as 'e-Invoice Enablement'. Select and enter the any GSTIN of the company and get the OTP authenticated and enter the turnover with related financial year and submit. You are enabled for the e-invoicing and login and register. If you want sandbox access, you can try on the sandbox after one day.

Q) My company aggregate turnover is less than Rs 500.00 Crores, but I have been enabled. How to get disabled?

Please call the GST helpdesk and raise the grievance and it will be verified and action will be taken in a few days.

Web Registration

Q) What is the common portal for reporting invoices and obtaining IRN/QR Code?

The common portal for generation of e-invoice is https://einvoice1.gst.gov.in

Q) Will businesses now be required to generate e-invoices on e-invoice portal?

Businesses will continue to issue invoices as they are doing now. Necessary changes on account of e-invoicing requirements (i.e. to enable reporting of invoices to IRP and obtain IRN), will be made by ERP/Accounting and Billing Software providers in their respective software. They need to get the updated version having this facility.

Q) How do I know the status of enablement of my GSTIN for generation of IRN?

• On fulfillment of prescribed conditions, the obligation to prepare and issue invoice in terms of Rule 48(4) lies with concerned taxpayers.

• However, as a facilitation measure, the taxpayers who had crossed the prescribed turnover (as per data available in GST System) were enabled on the portal to report invoices. One can search those GSTINs at: https://einvoice1.gst.gov.in/ Search > e-invoice status of taxpayer

• This information will be eventually made available through 'Search Taxpayer' and 'Know Your Supplier' Sections on GST portal also.

• In case any taxpayer, having the requirement to do e-invoicing but not enabled on the e-invoice portal, a facility is provided whereby they can make an online declaration regarding turnover and request for enabling on the portal, for the required GSTIN.

• In case any taxpayer, who doesn't have the requirement to do e-invoicing but still their GSTIN is appearing as 'enabled' on e-invoice portal, please write to support.einv.api@gov.in

Q) I have already registered in GST Portal. Whether I need to register again on the E-invoice system Portal?

Yes. All the registered users under GST who wish to generate IRN need to register on the E-invoice system separately using his GSTIN. Once GSTIN is entered, the system sends an OTP to his registered mobile number registered with GST Portal and after authenticating the same, the system enables him to generate his/her username and password for the E-invoice system. After generation of username and password of his/her choice, he/she may proceed to make entries to generate IRN.

Q) I have already registered in EWB Portal. Whether I need to register again on the E-invoice Portal?

No, Users who are already registered on the e-way bill portal need not to again register on the e-invoice system. Users can use EWB login credentials to login at e-invoice system.

Q) Whenever I am trying to register, the system is saying you have already registered, how should I proceed?

This is indicating that you (your GSTIN) have already registered on the E-invoice system or e-way bill system and have created your username and password on the e-way bill or e-invoice system. Please use these credentials to log into the e-invoice system. If you have forgotten the username or password, then please use the 'Forgot Username' or 'Forgot Password' facility provided on the portal to recollect your username or create a new password accordingly.

Q) Whenever I am trying to register, the system is saying there is no contact (Mobile) number with this GSTIN in GST Common Portal, how should I resolve this issue?

This is indicating that the e-invoice system is unable to get the contact details (mobile number of email address) for your GSTIN from the GST Common Portal (www.gst.gov.in). Please contact GST helpdesk 0120-4888999 or lodge your grievance at https://selfservice.gstsystem.in/

Q) Whenever, I'm trying to register with my GSTIN, the system is saying 'Invalid GSTIN' or the details for this GSTIN are not available in GST Common Portal. How should I resolve this issue?

This is indicating that the GSTIN entered by you is wrong or your GSTIN details are not available in the GST Common Portal. Please check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of your GSTIN under 'Search Taxpayer' tab.

Q) Whenever I am trying to register, the system is showing the wrong address or mobile number. How should I resolve this issue?

This is indicating that you might have updated your business registration details in the GST Common Portal recently. Please 'Update from Common Portal', to pull the latest data from the GST Common Portal. If even after this action, wrong data is displayed, kindly update the details in the GST common portal through the amendment process.

Q) Who all can register at the e-invoice system and can generate IRN?

The taxpayers having specified turnover and fulfilling other conditions of the notifications may register at e-invoice system and generate IRN.

In case any taxpayer, having the requirement to do e-invoicing but not enabled on the e-invoice portal, a facility is provided whereby they can make an online declaration regarding turnover and request for enabling on the portal, for the required GSTIN.

Q) Will it be possible to allow invoices that are registered on invoice registration system/portal to be downloaded and/or saved?

Yes. The IRP after registering the invoice, will share a digitally signed e-invoice for record of the supplier. You can download the invoice for further use and action.

Web Login

Q) Whenever, I am trying to login the system says 'Invalid Login…Please check your username and password'. How should I resolve this issue?

This is indicating that you are trying to login to the E-invoice system with incorrect username and password. Please check the username and password being used to login to the system. If you have forgotten the username or password, then please use the 'Forgot Username' or 'Forgot Password' facility provided on the portal to recollect your username or create a new password accordingly.

Q) Whenever I am trying to login the system says 'Your account has been frozen'. How should I resolve this issue?

This is indicating that your account has been frozen because you might have cancelled your registration or your GSTIN has been deactivated in the GST Common Portal. Please visit the GST Common Portal (www.gst.gov.in) to find the status of your GSTIN under 'Search Taxpayer' tab. In case you are able to log in on GST portal but not log on E-invoice portal, please lodge your grievance at https://selfservice.gstsystem.in/

Q) Whenever, I am trying to login the system says 'your account has been blocked…Pl try after 5 minutes. How should I resolve this issue?

This is indicating that you had tried to login to the E-invoice system with incorrect username and password for more than 5 times. Hence, the system has blocked your account for security reasons and it will be unblocked after 5 minutes.

Q) What should I do, if I do not remember my username and password?

If you have forgotten the username or password, then use the 'Forgot Username' or 'Forgot Password' facility provided on the portal to recollect your username or create a new password accordingly. The user needs to enter some details after authenticating the same via an OTP, then, the user will be provided with the username and password.

Q) Whenever, I am trying to login the system says “Enrolled Transporter cannot login”. How should I resolve this issue? 

If you have registered as Enrolled Transporter in e-Waybill system then you cannot use your credentials to login to e-Invoice portal. You should be GST registered to login to e-Invoice portal. 

Q) I am Enrolled transporter but I am also GST Registered and both my Trans Id and GST are same. Then, how should I login to e-Invoice portal? 

In such cases, firstly login to e-Waybill portal and goto Update ->’Reg.Details with GSTIN’ and update your status from Enrolled transporter to GST registered taxpayer. Now , you will be able to login to e-Invoice Portal

Generation of IRN

Q) What is Invoice Reference Number (IRN)?

The Invoice Reference Number (IRN) is a unique number (also known as hash) generated by the e-invoice system using a hash generation algorithm. For every document viz., an invoice or debit or credit note to be submitted on the e-invoice system, a unique 64-character Invoice Reference Number (IRN) shall be generated which is based on the computation of hash of GSTIN of supplier of document (invoice or credit note etc.), Year, Document type and Document number. This shall be unique to each invoice and hence will be the unique identity for each invoice for the entire financial year in the entire GST System for a taxpayer.

Q) How do I generate IRN?

There are two modes for generation of IRN

• Using excel offline tool
• Using API integration

Q) Can I generate IRN for an Invoice for which IRN is already generated?

No, only unique invoices from a taxpayer will be accepted by the e-invoice system. E-invoice system will check in the Central Registry of GST system to ensure that the same invoice from the same supplier pertaining to the same financial year is not being uploaded again for generating one more IRN.

Q) How long will the generated e-invoice be available in the government portal?

Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on the e-invoice system for only 24 hours.

Q) What should I do if the state is not auto-populated on entering PIN code?

If the state name is not auto-populated, then select the correct state and continue IRN generation.

Q) What are pre-requisites to generate the e-invoice?

The pre-requisite for generation of e-invoice is that the person who generates e-invoice should be a registered person (active) on GST portal and e-invoice system or e-way bill system. The documents viz., tax invoice or Debit Note or credit Note will be reported by the person who is generating the e-invoice. If a user is generating Bulk invoices, then he/she should have a valid JSON file as per the e-invoice schema to upload on the e-invoice system or he/she has to integrate with API interface and generate the IRN.

Q) How can anyone verify the authenticity or the correctness of e-invoice?

Anyone can verify the authenticity or the correctness of e-invoice by uploading the signed JSON file or Signed QR Code into the e-invoice system. The option 'Verify Signed Invoice' under Search option can be selected and the signed JSON file can be uploaded and verified. Similarly, the QR Code Verify app may be downloaded and used to verify the QR Code printed on the Invoice.

Q) What is the meaning of digitally signed e-invoice?

The digitally signed invoice is one which has been digitally or electronically signed by the IRP after receiving the invoice details from the supplier. That is, the government is authenticating the genuineness of the invoice details submitted/registered by the taxpayer.

Q) What are the different Supply types available in e-Invoice schema?

The different supply types that can be reported are B2B: Business to Business, SEZWP: To SEZ with Payment, SEZWOP: To SEZ without Payment, EXPWP: Export with Payment, EXPWOP: Export without Payment, DEXP: Deemed Export

Cancellation of IRN

Q) Can IRN be deleted or cancelled?

The IRN, once generated cannot be modified or deleted. However, if IRN is generated with wrong information, it can be cancelled. Once cancelled, the same document (with same document number) can't be reported again for generation of IRN. The cancellation is required to be done within 24 hours from the time of generation.

Q) If there is a mistake or wrong entry in the e-invoice, what has to be done?

If there is a mistake, incorrect or wrong entry in the e-invoice, then it cannot be edited or corrected. Only option is to cancel that invoice/IRN and report a new document (with new number) and generate a fresh IRN.

Q) Whether e-invoices generated through the GST system can be partially / fully cancelled?

• E-Invoice/IRN can't be partially cancelled. It has to be fully cancelled.

• The e-invoice mechanism enables invoices to be cancelled. This will have to be triggered through the IRP within 24 hours.

Signed Invoice & QR Code

Q) What is the meaning of digitally signed QR code?

The digitally signed QR code of the invoice is one which has been digitally or electronically signed and prepared the QR Code by the IRP after receiving the invoice uploaded by the supplier. That is, the government is authenticating the genuineness of the invoice, by preparing the important information of the invoice in QR Code form and signing it so that its authenticity can be verified offline by anyone using offline tools. This will be helpful for tax officers checking the invoice on the roadside where the Internet may not be available all the time. The web user will get a printable form with all details including QR code. The QR code will consist of the following e-invoice parameters:

• GSTIN of Supplier
• GSTIN of Recipient
• Invoice number as given by Supplier
• Date of generation of invoice
• Invoice value (taxable value and gross tax)
• Number of line items.
• HSN Code of main item (the line item having highest taxable value)
• Unique Invoice Reference Number (IRN)
• Date of generation of IRN

Q) What is the purpose of Signed QR Code?

The IRP will generate a QR code containing the unique IRN (hash) along with some important particulars of invoice including digital signature so that it can be verified by an Offline App.

Q) When would the Signed QR code be available?

The IRP system will provide this 'Signed QR Code' as part of the response to the request made by the taxpayer for the IRN generation.

Q) How can one use the Signed QR Code?

The Signed QR Code can be verified by anyone using the offline app provided on the IRP portal. Content of the signed QR code can be easily verified by the taxpayers or Tax Officials to ascertain whether the invoice is registered with the IRP and is digitally signed by the IRP itself. By validating the content of the QR code data with the digitally signed content (which is part of the QR code itself) one can check the authenticity of the document contents. If the content of the QR code is tampered with, the signature verification fails and the e-Invoice will become invalid.

Q) What will be there in Signed QR Code?

The QR code will consist of the following e-invoice parameters:

• GSTIN of Supplier
• GSTIN of Recipient
• Invoice number as given by Supplier
• Date of generation of invoice
• Invoice value (taxable value and gross tax)
• Number of line items.
• HSN Code of main item (the line item having highest taxable value)
• Unique Invoice Reference Number (IRN)
• Date of generation of IRN

Q) Does the taxpayer have to print the signed QR Code?

The Signed QR Code has to be printed by the taxpayer on the invoice copy issued to the buyer.

However, Printing of QR code on separate paper is not allowed.

Printed QR code shall be clear enough to be readable by a QR Code reader

Size and its placing on invoice isupto the preference of the businesses.

Q) What shall be the size of the Signed QR code on the invoice?

• Printed QR code shall be clear enough to be readable by a QR Code reader
• Size and its placing on invoice isupto the preference of the businesses.

Q) How to verify the QR code or Signed JSON invoice file?

There are two methods for this.

• First mode is download the mobile app from the https://einvoice1.gst.gov.in portal under Help menu and download option. Using this app read QR code and verify the details of the e-invoice or upload the signed JSON file and see the e-invoice.

• Second mode is go to https://einvoice1.gst.gov.in portal and select search and verify signed invoice and upload the file and see the e-invoice.

User Management

Q) What is the need to create sub-users?

Many of the businesses have multiple places of business or head office and branch at different locations or work remotely from the principal place of business. Generating IRN with a single login may be a challenge for them. To overcome this challenge business can create multiple sub-users. A sub-user can use the same login credentials created originally and perform the actions as per the access that is given to them. For example, a sub-user may be allowed to generate IRN and restricted to accept IRN.

Q) Why do I need sub-users?

Most of the time, the taxpayer or authorized person himself cannot operate and generate IRN's. He will be dependent upon his staff or operator to do that. He would not like to avoid sharing his user credentials to them. In some firms, the business activities will be operational 24/7 and some firms will have multiple branches. Under these circumstances, the main user can create sub-users and assign the roles to them. He can assign generation of IRN or report generation activities based on requirements. This facility helps him to monitor the activities done by sub-users. However, the main user should ensure that whenever an employee is transferred or resigned, the sub-user account is frozen / blocked to avoid misuse of credentials.

Q) How many sub-users can be created?

For every principal/additional place of business, user can create maximum of 10 sub-users. That is, if a taxpayer has only (one) principal business place (and no additional place of business), he can create 10 sub-users. If a taxpayer has 3 additional places and one principal place of business (i.e. 4 places), then he can create 40 (4 X 10) sub users.

Q) When to freeze the sub-users and the steps to follow?

The e-invoice system gives an option to the taxpayer to freeze the sub-user i.e. Disable the sub-user from using facilities on the e-invoice system.

• Step 1: Click 'Freeze Sub-user' under the option 'User Management' on the left-hand side of the dashboard

• Step 2: Select the sub-user you want to Freeze, the below screen opens up. Now click on the 'Freeze' button appearing at the bottom of the screen. On clicking the 'Freeze' button, the sub-user will no longer be able to access any facilities on the e-invoice system.

Q) How to generate the IRN from different registered business places?

The registered person can generate the IRN from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-invoice form. He/she can also create multiple sub-users and assign to these places and generate the IRN accordingly.

Q) Why are the reports available only for a particular day?

The user is allowed to generate reports on a daily basis. Because of criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change the date and generate the report for that date. Hence, the user is advised to generate reports daily and save in his system.

Bulk Generation Process

Q) What are the Modes of Generation of e-invoice, the taxpayer can use?

Multiple modes can be used for reporting invoices to IRP: • Bulk Upload , • API based, • Mobile app based, • GSP based.

Q) How to generate Bulk e-invoices?

Steps to generate Bulk e-invoice: • Step 1: Login on the e-invoice portal using the username password and entering the captcha code. • Step 2: Select 'Bulk Upload' under 'E-Invoice' appearing on the left-hand side of the dashboard. • Step 3: Choose the saved JSON file from your system and click 'Upload'. After processing the JSON file the system generates a list of e-invoice or error messages.

Q) What is a bulk generation facility and who can use it?

Through this facility, users can upload multiple invoices and generate multiple IRNs at one go. This facility can be used by the taxpayers, who can prepare bulk requests for IRN in a JSON file from their automated system, and upload it on the e-invoice system and generate IRN in one go. This avoids duplicate data entry into the e-invoice system and avoids data entry mistakes also.

Q) How to use the bulk generation facility?

To use the bulk generation facility, one has to prepare the IRN requests through JSON files. This can be done in two ways - a registered taxpayer can prepare the JSON file directly from his automated system. If he is unable to do so, he can use the excel based bulk generation tool available on the e-invoice portal. The invoice and other details need to enter as per the format and JSON file can be generated. This JSON file needs to be uploaded in the e-invoice portal for generation of multiple IRNs. For more details, please refer to the 'user manual of the bulk generation' and 'bulk generation tools' under “Tools” section at E-invoice portal and follow the instructions.

Q) What are the benefits of the bulk generation facility?

Benefits of the bulk generation facility are as follows:

• Generation of multiple IRN in one go
• It avoids duplicate keying in of the invoices to generate IRN
• It avoids the data entry mistakes while keying in for generation of IRN.

API Details

Q) What is API Interface?

API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with the E-Invoice system to generate IRN directly from his IT solution without keying in the details for e-invoice form in the Portal. This reduces duplicate data entry and eliminates the data entry mistakes.

Q) What are the pre-requisite for using API interface?

API interface is a site-to-site integration of websites for taxpayers with the E-invoice system. API interface can be used by large taxpayers, who need to generate bulk INR per day. However, the taxpayer should meet the following criteria to use the API interface:

• His invoicing system should be automated with IT solutions.
• He should be ready to change his IT system to integrate with the E-invoice system as per API guidelines.
• His system should have an SSL based domain name.
• His system should have a Static IP Address.
• He should have a pre-production system to test the API interface.

Q) Where can I get the details of API Integration?

Please go to the site https://einv-apisandbox.nic.in/ for all the details of API Integration

Q) How can the registered person integrate his/her system with an e-invoice system to generate the IRN from his/her system?

The integration between the e-invoice system and the registered person's system can be done through APIs. For availing this facility, the registered person should register the server details of his/her systems (through which he wants to generate the IRN using the APIs of e-invoice system) with e-invoice system. For further details, please go through the user manual.

Q) Where can I get the list of GSPs (GST Suvidha Providers)

The GSP list is available in Search -> GST Suvidha Provider

API Sandbox

Q) What is the URL of the sandbox? What can I do there?

There are two access credentials for APIs. Both credentials/keys required to access the APIs.

• https://einv-apisandbox.nic.in

• On the sandbox, the taxpayer can test the APIs for the e-invoicing.

• Pl see the document and help videos on the help section of https://einvoice1.gst.gov.in portal.

Q) How can I get access to the sandbox portal?

On the sandbox portal, there is an option to login. Click on that and register and login and test the APIs as per the procedure provided there.

Q) What can I do on the sandbox?

E-invoice API sandbox portal is a tool to test the APIs with step-by-step procedure and understand the flow of the APIs. It helps to prepare the payload request with encryption and understand the responses with decryption, etc. It is reached with various information on API usage, schema, mapping, masters, etc. It also has sample codes to understand to build the APIs for consuming.

API Registration

Q) What are the API access credentials for the e-Invoicing System?

There are two access credentials for APIs. Both credentials/keys required to access the APIs.

• Client ID and Client Secret- This is available for GSPs, E-commerce Operators and Company (PAN) with aggregate turnover more than Rs 500.00 Crores. Client credentials are used to reach the e-invoice system to access the APIs. But using these alone, one cannot generate IRNs.

• Username and Password - This is available for the GSTINs. Each GSTIN needs to have this separately to generate IRN. These user credentials are used along with the client credentials to generate the IRN.

Q) Who gets the API Client Credentials for e-invoicing system?

Client ID and Client Secret are available for GSPs, E-commerce Operators and Company (PAN) with aggregate turnover more than Rs 500.00 Crores

Q) Who can generate the API user credentials?

GSTIN, enabled for the e-invoicing system, can generate the API username and password for its GSTIN, after logging into the https://einvoice1.gst.gov.in portal.

Q) How many API users can the GSTIN have?

GSTIN has been enabled to generate multiple API usernames. That is, GSTIN can generate one username for each GSP or direct access. If GSTIN has tie-up with 2 GSPs and also has direct access through its server, then it can have three different usernames; One for direct access and two for two GSPs.

Q) Can I use the E-way Bill Credentials for an e-invoicing system?

Yes, If the GSTIN is generating the e-way bills on the web portal or through API, then he/she can use those credentials for e-invoice generation accordingly. That username of E-way bill of web portal can be used for e-invoice web portal and API username of E-way bill can be used for API generating the e-invoicing using API.

Q) How to get the API Credentials for the Company on production for direct access?

• Register on the sandbox portal for one of the GSTINs of the company and test the APIs by changing the internal ERP/accounting system.

• Login to the https://einvoice1.gst.gov.in portal using web username. If it is not there, then register on the portal and create web username

• Select API registration and 'IP Whitelisting' and enter max 4 Public IPs for whitelisting and upload the test summary report.

• After scrutiny of the test report, the IP whitelisting will be done and Client credentials will be sent to the registered mobile number through SMS.

• These Client Credentials are for the company (PAN). These have to be used by all the GSTINs of the company for reaching the e-invoice APIs.

• Next, select API registration and 'Create API user'. Here, select the 'Direct' and enter the client id and client secret. Then create the username and password for logged in GSTIN and preserve them.

• Next using the client id and client secret, along with the username and password and access the APIs and generate the IRNs for that GSTIN.

• Repeat the user creation process for all other GSTINs of the same PAN as per above last 2 steps.

Q) How to get the API Credentials for the Company on production through GSP?

• Register on the sandbox portal for one of the GSTINs of the company and test the APIs by changing the internal ERP/accounting system.

• Login to the einvoice1.gst.gov.in portal using web username. If it is not there, then register on the portal and create web username

• Select API registration and 'Create API user'. Here, select the GSP and GSP name through which the access is required. Then create your username and password and preserve them.

• Next using the client id and client secret, along with the username and password and access the APIs and generate the IRNs.

• Here, it may be noted that you may not need to whitelist the IPs and submit the test summary report.

• It may be noted that one can create separate username and password for separate GSP (Client) for e-invoice generation. However, corresponding username credentials and client credentials to be used for API access and IRN generation.

Q) How to generate the API user credentials for the GSTIN?

• Login to the einvoice1.gst.gov.in portal using web username. If it is not there, then register on the portal and create web username

• Next, select API registration and 'Create API user'. Here, select the GSP or 'Direct'. If you have selected the GSP, select the GSP name. If you have selected the 'Direct', enter the client id and client secret. Then create the username and password for logged in GSTIN and preserve them.

• Next using the client id and client secret, along with the username and password and access the APIs and generate the IRNs for that GSTIN.

• Repeat the user creation process for all other GSTINs of the same PAN as per above last 2 steps.

• It may be noted that one can create separate username and password for separate GSP (Client) for e-invoice generation. However, corresponding username credentials and client credentials to be used for API access and IRN generation.

Q) How do I get the client credentials in case of direct access? What should I do If I don't get it?

Once the test summary report is approved, the client id and client secret is sent as SMS to the registered mobile number of the GSTIN. If it is not received, you can login to the e-invoice portal and get re-sent.

Q) My company (PAN) has 15 GSTINs and we want to do the direct interface with the e-invoicing system, what should we do? How many IPs have to be whitelisted and test reports to be submitted?

• You have to create the one client credentials for your company (PAN) after following the steps mentioned for questions 'How to get the API Credentials for the Company on production for direct access?' above.

• Then create the API usernames for all the 15 GSTINs by linking them with the client id and client secret, generated in the above step.

• You can whitelist max 4 IPs for your company and all your requests from all GSTINs have to come through them to the e-invoicing system.

• You have to submit one test report for one of the GSTINs.

Q) Can I whitelist any IPs?

• You can whitelist maximum 4 IPs
• All these IPs have to be Public IPs.
• All these IPs are registered in India.

Q) Can I generate the IRN through multiple GSPs simultaneously?

• Yes, you can generate IRN through multiple GSPs simultaneously.
• However, you have to create different API usernames for each one of GSPs separately.
• You can generate IRN only using the username created with that GSP along with his/her client credentials.

Q) Can I use one GSP account to cancel the IRN generated with other GSP?

Yes. It is possible, however, you have to use your correct credentials to access your IRN.

Master Codes

Q) Where can I get the Master codes list of Country, UQC, Currency, State and HSN Codes?

The master codes are available under Search -> Master Codes.

NEW FAQS

Q) Whether e-Invoice is required for Export of Services?

Yes, if you are eligible for e-Invoicing, all the invoices of B2B and Exports need to be registered.

Q) Is there any time limit for delivery of goods or generation of e-waybill in e-Invoice?

No, there is no time limit for delivery of goods or generation of e-waybill for the e-Invoice.

Q) Do you need to upload RCM Invoices also?

Yes, if you are eligible for e-Invoicing, all the invoices including RCM invoices issued by the Supplier need to be registered.

Q) When billing address is in one state and shipping address is in another state, which GST will apply - IGST or CGST/SGST?

Type of GST (whether IGST or CGSTS/SGST) is determined by POS (Place of Supply). If the Supplier state is same as POS, then it is CGSTS/SGST else IGST for B2B transactions.

Q) How to generate E-invoice for Services?

The e-Invoice for services may be generated like any other invoice, by mentioning related SAC code and the total price in unit rate and the quantity may be mentioned as one.

Q) In how many days can we generate e-Invoice after preparing manual invoice and e-Waybill?

Ideally, the e-invoice must be generated after preparing the manual invoice and before issuing it to the customer. The system presently allows to register invoices for the previous periods also.

Q) How to include freight charges in E invoice?

Freight charges may be entered as line items in case there is a GST component or else they may be entered under 'Other charges'.

Q) Whether E-Waybill is mandatory for service invoices?

No, it is not required. e-Waybill is required only if at least one of the items in the invoice has Goods and the value of invoice exceeds Rs 50 thousand.

Q) Whether Shipping bill number and date can be entered in e-Invoice?

Yes, they can be entered. Please refer the schema of the invoice at https://einv-apisandbox.nic.in/version1.03/generate-irn.html#JSONSchema for more details.

Q) Is there any time limit to prepare a credit note against E-invoice?

No, there is no time limit to prepare the credit notes or debit notes against the e-Invoice.

Q) Whether shipping bill number is mandatory while preparing E- Invoice?

No, shipping bill number or date is not mandatory for preparing e-invoice.

Q) I have crossed the notified Turnover in the current year, do I need to upload my invoices?

No, e-Invoice is applicable only if the notified turnover is crossed in the previous years.

Q) Can the regular invoice be maintained along with portal generated invoice? Instead of sending the portal generated invoice can we send the regular format to customer.

Invoice sent to the customer must contain the IRN number and the QR Code. Along with this you may send the regular invoice also.

Q) How do I upload invoices, in case I do not have ERP system?

The e-invoice portal https://gepp.einvoice1.gst.gov.in helps the suppliers in registering the invoices without the necessity for ERP system. This is a browser based and user friendly portal by which the e-invoices can be generated. The application may also be downloaded on to the mobile.

Q) Is e-Invoicing applicable if my customers are of SEZ type?

Yes, its applicable. If the customer is of type SEZ, then e-Invoice may be generated using transaction type as SEZWP / SEZWOP by the Supplier.

Q) In how many days can we generate e-Invoice after making the invoice and e-waybill?

Ideally, e-invoice must be generated after making the manual invoice and before issuing the invoice to the customer. Presently, system allows for the invoices to be registered for previous period also.

Q) If we miss to upload the invoices, then what is the solution?

Presently, system allows for the invoices to be registered for previous period. So, if you have missed uploading, then you may still generate e-Invoice for the previous period invoices.

Q) Do we need to upload the Digital signature on E- Invoice portal?

No, supplier cannot upload the digitally signed invoice to the portal. The e-invoice system will digitally sign the e-invoice details uploaded to the portal and return the signed invoice and QR code to the Supplier.

Q) Where can I find tutorial videos on E-Invoice System?

You may visit https://einvoice1.gst.gov.in/Others/CBT and https://gepp.einvoice1.gst.gov.in/downloads/Welcometogepp.mp4 to understand the e-Invoice system and GePP-On system.

Q) Where do I print the QR Code, IRN and Acknowledgement number on the e-Invoice?

There is no specific place for printing the QR Code, IRN and Acknowledgement number on the invoice. However, they should be visible and in case of QR code, it should be possible to scan it.

Q) How should I generate e-Waybill for carrying goods through train?

e-waybills may be generated for all the modes of travel such as Road, Train, Air and Ship. In case of train, you may enter the railway receipt number and date instead of vehicle number.

Q) I'm unable to enter slash '/' in the document number, what should I do?

Document number in e-Invoice should not be starting with 0, / and -. You should pass the document number without such characters.

Q) Whether manual invoice with USD/EURO Currency and E-Invoice with INR be used? (Or) Can we upload export invoice details with foreign currency?

All invoices to be registered on the portal should contain the values in INR, however there are some optional fields in the schema in which the foreign currency may be included.

Please refer the schema at https://einv-apisandbox.nic.in/version1.03/generate-irn.html#JSONSchema