These FAQs cover a broad range of information about E-invoice to educate, inform and guide you to reach your intended destination faster. Logo Vyapari has mentioned the updated information pertaining to all your E-invoice related confusions.
What is an e-invoice?
Issue
of a tax invoice in an electronic format to the recipient and
validated/authenticated by the tax administration before it is transmitted to
the receiver.
Is it mandatory to issue e-invoice
from the designated government portal?
No, the tax invoice can be issued as in the
existing format by the taxpayers using their ERP/Accounting packages, and then
they have to get the same validated/authenticated.
From where do I need to issue the e-invoice?
The e-invoice needs to be issued from the Invoice
Registration Portal(IRP).
Can I access IRP (Invoice Registration
Portal) Directly?
Yes, It can be directly accessed by the taxpayers
who are having turnover of Rs 500 crores currently or through the GST Suvidha
Providers (GSPs).
From when is e-invoicing is
being implemented in India?
It is optional from 1st Jan
2020 and mandatory from 1st April 2020.
Is it applicable
to all taxpayers or an only select set of taxpayers?
It applies to only taxpayers who are having a
turnover of Rs 100 crores in the financial year.
Is e-invoice required to be issued for all
transactions or only specific transactions?
e-invoice is required to be issued to the issued
mandatorily for
What is IRN?
IRN refers to the Invoice Reference Number.
Is IRN (Invoice Reference Number)
same as Tax Invoice Number?
IRN (Invoice Reference Number) is different from
the Tax Invoice Number.
Who will issue the IRN (Invoice
Reference Number)?
Invoice Reference Number is issued by the Invoice
Registration Portal.
Where do I need to show the Invoice
Reference Number (IRN)?
It has to be shown separately on the Tax Invoice.
What are the documents for which Invoice Reference
Number is required to issued?
It is required to be issued for the following
documents
What are the documents for
which Invoice Reference Number is not required to issued?
Do I need to send the physical copy of
the tax invoice to my customer separately?
It is not required to send the physical copy of the
tax invoice separately to your customers in case of the supply of services.
Do I need to sign a copy of the tax
invoice once I get the IRN?
As per Notification No 74/2018 – Central Tax Dated
31st Dec 2018, the tax invoice is not required to
be signed if issued electronically if the tax invoice issued is as per the
provisions of the Information Technology Act 2000.
What will happen if the IRN if my supplier
returns the goods partially or fully?
In case if the supplier returns the goods partially
or fully, a Credit Note has to be issued with reference to the Original Tax
Invoice, and an IRN also has to be generated for the Credit Note.
What will happen to the IRN if my customer
refuses to take the delivery of the goods?
In case if the customer refuses to take the
delivery of the goods, you need to issue a Credit Note for the same, and an IRN
also has to be generated for the Credit Note with reference to the Original Tax
Invoice.
Once IRN is generated, do I need to update
my Anx- 1 separately?
No, you need not upload the same again as the IRP
portal expected to update the Anx – 1 data accordingly.
Do I need to generate IRN if I am
transferring goods to my branch in a different state?
Yes, you are required to generate the IRN in case
of branch transfer also as it falls under B2B transactions.
Do I need to generate IRN if I am sending
my material directly from my job workers' location to a registered taxpayer
in GST?
Yes, you need to generate the IRN in case of
shipment happening from your job workers' location also.
Is my e-invoice generated securely?
Yes, it is very much secure as the portal is using
HASH SHA256
How many lines can my tax invoice have
when I am issuing generating an IRN?
As per the information available on the developer
portal of e-invoice it is 1000 lines.
In the case of Business to Government
Transactions, they do not have GSTIN; what should I give for such transactions?
In case of B2G transactions, if the GSTIN is not
there the use the Registration number issued by TDS Authority.
How many types of QR Codes are there
in the e-invoice system?
There are two different QR Codes in the e-invoice
system.
What are the two different QR Codes in the
e-invoice system?
Whenever the IRP generates an IRN, a QR code is
issued and the same has to be printed on the tax invoice. The second QR code is
required to be generated by the taxable person having turnover above Rs 500
crores on B2C invoices enabling the customer to make payment using the same.
Is it mandatory for me to generate
the QR code for the IRN?
QR Code will be generated by the IRP portal only,
hence not required to be generated.
What data elements are shown in the
QR Code for an IRN generated by the IRP?
The QR code contains the following data
HSN Code of the main item (the line
item having the highest taxable value)
Unique Invoice Reference Number (hash)
In case of the QR Code to be printed
on the B2C tax invoices, what data it should contain?
The QR code should contain the payment bank details
of the taxpayer who is issuing the tax invoice.
My turnover is less than Rs 100 crores,
but I am making supplies through e-commerce operations, do I need to issue
e-invoices
Yes, the basis of the documentation released by the
GSTN is required.
Can e-commerce operators generate IRN on
behalf of their suppliers?
Yes, an e-commerce operator can generate IRN on
behalf of its suppliers who are having a turnover of less than Rs 100 Crores.
Can I issue an e-invoice on a future
date?
The date of the tax invoice should be the date on
which it is being submitted or the date before the date on which it is being
submitted.
Can I cancel an IRN which is issued?
Yes, IRN issued can be canceled.
In what period I can cancel the IRN
after it is issued?
It can be canceled within 24 hours of the issue of
the IRN.
What should I do in case if I realize that
IRN is submitted for wrong data after 24 hours?
As IRN cannot be canceled after 24 hours, a credit
note can be issued for the same referring to the original tax invoice. This
will nullify the impact of GST liability and square of the commercial
transaction.
Do I need to generate IRN for
reverse charge transactions?
Yes, IRN has to be generated in case of Reverse
Charge transactions which are B2B in nature for outward supplies only. For
inward supplies, it is not required.
While generating IRN for export
transactions, what values have to be passed to IRN apart from the normal
B2B transactions?
The following values are to be passed
In the case of export transactions,
the customer is overseas and he does not have GSTIN. In such cases, what should
I do?
In the case of direct exports, “URP” has to be
mentioned in place of Customers GSTIN
Will my customers GSTIN will be validated will
issue IRN?
Yes, IRN will be generated only if the GSTIN of
your customer is active, i.e., his GSTIN is not blocked.
On the tax invoice, how many digits
of HSN codes should be shown?
On the tax invoice minimum, 4 digits of HSN code are
to be shown in case of goods and services. Max 8 digits in case of goods and 6
digits in case of services.
Can there be any difference between
the invoice total and the invoice total entered manually?
Yes, there can be a difference, but it should not
be more than Rs 2/-.
In case if I am using API’s, do I
need to have separate authentication for e-waybill API’s and e-invoice API’s?
Yes, it can be used but before the expiry of the
session.
On the e-invoice system it shows my
old mail id and mobile number, what should I do?
E-invoice system is using the email id and mobile
number registered by the taxpayer on the GST Common Portal, for communication
purposes. If it is old, get is updated with the latest on the common portal and
communicate to us at support.einv.api@gov.in so that we can cross-verify and
update on the sandbox for accessing credentials.
If you are GSP, then get is updated with GSTN and request them to communicate
to us so that it can be updated.
Can I generate multiple IRNs using
the same Jason?
Yes, it is possible to generate multiple IRN using
the same Jason.
Do I need to generate an e-waybill
after generating IRN?
Yes, e-waybill is required to be generated as per
the applicable provisions in the state.
What should I do if I forgot my password
for my login in on the e-invoice portal?
You can reset the password using your user name and
registered mobile number on the e-invoice portal.
In case if I have registrations in
multiple states, Can I use the same API credentials for all the states?
In case if you are using APIs and having
registrations in different states, the ClientID and ClientSecret will be the
same for all the states, only the user name and password will be different.
For how many hours the
Authentication token generated will be valid?
Once the authentication token is generated, it will
be active/valid for 6 hours.
What is the algorithm used for encryption
and decryption f data?
For encryption and decryption of data AES256 (AES/ECB/PKCS7Padding)
along with SEK Key is used. The SEK Key is generated and passed by the
e-invoice system while sending the authentication token.
Can I hard code the SSL Certificate
in the API code for the e-invoice system?
No, it not advised to hardcode the SSL Certificate
in the API code as the SSL certificate will be changed regularly based on the
security norms.
Can the tax invoice which I am
issuing have both taxable and exempted supplies?
A clarification is required on this from the department as the Generate IRN Schema says HSN code is mandatory and minimum length is 4 characters whereas the Notification No 1/2020 – Central Tax Date 1st Jan 2020 says it is optional.
Disclaimer
Resource:https://taxguru.in/goods-and-service-tax/faqs-e-invoice-gst.html
