Updates on e-invoicing

1. Based on queries received from Trade and Industry in the recent past, the FAQs on e-invoicing were updated. CLICK HERE to access the revised FAQs ( www.gstn.org.in > e-invoice > FAQs).

2. Awareness and FAQ videos on e-invoicing are also made available at ‘e-invoice’ play list on GSTN’s YouTube Channel. More Help videos on using the e-invoice portal, offline utilities, API testing etc. are available on e-invoice portal https://einvoice1.gst.gov.in > Help > Videos ).

3. As clarified in the FAQs, on fulfilment of prescribed conditions, the obligation to issue e-invoice in terms of Rule 48(4) (i.e. reporting invoice details to IRP, obtaining IRN and issuing invoice with QR Code) lies with concerned taxpayer.

Further, the term “aggregate turnover in a financial year”, in Notification No. 70/2019 – Central Tax , dated 13th December, 2019 covers financial years since the advent of GST, i.e. from 2017-18 (July 2017 to March 2018) onwards. Hence, as a facilitation measure, all the taxpayers who were having aggregate turnover of Rs. 500 Cr. and above during said FYs (based on GSTR-3B data) were enabled by default on e-invoice portal https://einvoice1.gst.gov.in/ .

However, if any registered person is required to issue e-invoice but not enabled on the portal, he/she may request for enablement on portal by filing a simple declaration at: https://einvoice1.gst.gov.in/ ‘Registration -> e-Invoice Enablement’ . .

4. Verify e-invoice’ Mobile app is also released for verification of authenticity of e-invoice (QR code/IRN). You can download it from HERE.

5. Based on inputs received from Trade and Industry and technology service providers, data validations were improved on e-invoice portal.

6. The e-Commerce Operators (ECO) have also been enabled to register and test the APIs on the sandbox system.

Thanking you,

Team GSTN.