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)
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.
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.
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.
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 email@example.com so that necessary action can be taken.
Release Dated 7th of September 2020 - e-invoice release(2)
Help section of e Invoice portal has been updated with new documents.
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.
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.
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.
Generate EWB by IRN’ has been improved to enable the generation of EWB in case of export by passing the address of the port from where it is getting exported later.
Mobile app for verification of QR code and signed e Invoice file has been released.
Release Dated 11th of September 2020 Validations Improvements(3)
The following Improvements have been done in Validations in IRN Generation API.
In case of Credit Note and Debit Note, tax rate can be passed with any value.
Passed IGST Value of Item will not be validated even actual tax rate is passed in case of EXPWOP and SEZWOP, if the passed value of IGST for that is ZERO.
Tolerance limit for 'Passed value / amount' for all calculations will be between (+/-) One Rupee to the calculated value / amount along with rounded down to previous rupee and rounded up to next rupee.
Example 1: if calculated value for IGST of item A is 2345.34 then tolerance limit for passed value of that item is between 2344.00 and 2347.00.
Example 2: if calculated value of IGST of all items is 10241.00 then tolerance limit for passed value of IGST of all items is between 10240.00and 10242.00
The taxpayers can now register and integrate the APIs through the ERP on the production system.
For more information and help on e-invoicing, please visit https://einvoice1.gst.gov.in/ > Help