GSTN notifies on enabling of e-invoice portal


Update w.r.t enabling of e-invoice portal (https://einvoice1.gst.gov.in/)


This applies to the obligation of certain taxpayers to prepare invoices under Rule 48(4) of the CGST Rules (e-invoicing).

Amendment to Rule 48 of CGST Rules 2017(1)


Rule 48(4) of CGST Rules 2017: (e-invoicing)


The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.


Rule 48(5) of CGST Rules 2017: (e-invoicing)


Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice.


Rule 48(6) of CGST Rules 2017: (e-invoicing)


The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).


As a facilitation measure, all the taxpayers who were having an aggregate turnover of INR 500 Crore. (from 2017-18 onwards) were enabled on e-invoice portal https://einvoice1.gst.gov.in/. The listing is based on GSTR-3B data, as available in GST System.


One can search the status of enablement of a GSTIN on e-invoice portal: https://einvoice1.gst.gov.in/ > Search > e-invoice status of the taxpayer


In case any registered person, is required to prepare invoice in terms of Rule 48(4) but not enabled on the portal, they may request for enablement on the portal: ‘Registration -> e-Invoice Enablement’.


In case any registered person, who doesn’t have the requirement to prepare invoice in terms of Rule 48(4) but still enabled on the e-invoice portal, the same may be brought to the notice at support.einv.api@gov.in so that necessary action can be taken.


Release Dated 7th of September 2020 - e-invoice release(2)

  1. Help section of e Invoice portal has been updated with new documents.

  2. The ERPs shortlisted by GSTN have been enabled to register and test the APIs on the sandbox system. They will work like GSP in using the e-invoicing system.

  3. The E-Commerce Operator (ECO) have been enabled to register and test the APIs on the sandbox system. The brief note on operations of the e-commerce operator has been published on the https://einvoice1.gst.gov.in portal.

  4. The tax payers have been enabled to self-register for the e-invoice system, if they have crossed the aggregate turnover of the business with Rs 500.00 Crores during any of the previous 3 financial years of GST regime.