E-Invoicing : Some important points

Some important points on e-invoicing is listed below for your reference.

1. E-invoicing was proposed to come into effect from 01.04.2020. However, the same was postponed due to certain reason and now came into effect from 01.10.2020. It is applicable for now to those taxpayers having aggregate turnover of more than Rs.500 Crores. Refer Notification No.61/2020-CT 30.07.2020.
2. E-Invoice portal is enabled for the taxpayers having aggregate turnover of more than 500 Crore from FY 2017-18 onward. Click here to read more.
3. Status of GSTIN enablement of the taxpayer for e-Invoicing can be checked at e-invoicing system. Click here
4. Govt. has given relaxation to the taxpayers from generating e-invoice for one month from 01.10.2020 to 31.10.2020. The taxpayer can raise normal invoice but should send the invoice details to IRP within 30 days from the date of invoice. Refer Notification No. 73/2020-CT dated 01.10.2020. Click here to read.
5. FAQs – Frequently Asked Questions on E-Invoicing. Click here to read FAQs 
6. Master Codes like State Codes, HSN Codes, Country Codes, Port Codes, Currency Codes, UQC Codes is available at e-invoice system. The invoice details that are required to be sent to e-invoicing system must be inline with these master codes. : Click here
7. A list of GST Suvidha Provider (GSP) is available at e-invoice system. Click here
8. ‘Verify e-invoice’ Mobile App is also available at e-invoice system for verification of authenticity of e-invoice (QR code/IRN), Click here. To download the App Click here
9. GSTINs of the taxpayers can be updated with latest information from the GST Common Portal [Search -> Tax Payer / GSTIN]. GSTIN status at GSTN can be updated at e-invoice system. Click here.
10. List of common errors in e-invoicing and its solution is available at e-invoicing system. Click here.
11. More than 495 Lakh e-invoices have been generated by 27,400 tax payers within the first month of introduction of E-Invoicing. Press Release dated 02.11.2020.
12. List of GSTINs generating IRN, updated as on 02.11.2020 is available at e-invoice system. Click here to access it.
13. A taxpayers having aggregate turnover above Rs. 5 Crore in the preceding financial year should file their returns. If they fail to file two or more GSTR 3B returns then e-way bill system will not allow to update Part A of the E-way Bill from 15.10.2020.
14. Contact number for any issues or for support on E-Invoice system is available at IRP. Click here.
15. A taxpayer can go through the following web sites to acquaint themselves with all the related and relevant information on e-invoicing.

• https://einv-apisandbox.nic.in (For API Integration and Testing)
• https://einvoice1.gst.gov.in (For Registration, Login and Bulk generation)
• https://www.gstn.org.in/e-invoicing (Queries on Legal and procedures)

16. IRP link https://einvoice1.gst.gov.in/