Frequently asked Questions

a. No.

b. Businesses can keep on generating invoices through ERP, their own accounting billing systems or any other application.

c. The e-invoicing mechanism is inter-operational amongst all accounting or billing softwares and businesses. It only states the invoicing scheme and its merit.

a. The invoice scheme and invoices generated using this scheme has to be maintained by the taxpayer himself.

b. The GST portal or Invoice Registration Portal (IRP) will NOT provide facility to generate invoices. IRP is only to report the invoice data.

c. The ERP or accounting billing software or any other software tool to generate e-invoice of the seller shall only generate invoices.

a. The taxpayer himself has to maintain and monitor the invoices generation and the invoice scheme.

b. Invoice Registration Portal is only to report the invoice data. The IRP or GST portal does not provide the facility to generate invoices.

c. Any accounting or billing software tools used to generate e invoices shall only generate invoices.

a. No.

b. All businesses will have to use the same e invoice scheme. The taxpayers will have to fill the mandatory fields and the non-mandatory fields can be chosen by the business according to their needs and requirements for their ecosystem.

a. After the invoice generation, it will be uploaded into the GST ANX-1 but only after the invoice registration system has registered and validated it.

b. After the validation, it will be visible to the counterparty in his ANX

c. Henceforth, it will be made available, visible and archived for the entire financial year.

d. On the Invoice Registration Portal, it will be kept only for 24 hours.

a. Since the generation of the invoices will be done at their own systems, it will not impact the servers of IRP.

b. The IRP system is capable of handling loads of simultaneous uploads at once (based upon data reported in GSTR1).

c. Multiple invoice registrars will be made available which will be efficient in distributing the load for invoice registration.

a. The invoices generated will be done by the businesses, so this facility can be built into the invoicing system of the seller.

a. No.

b. The transporter details can only be entered in the E-Way bill system.

a. The mandatory fields SHOULD be filled for an invoice to be valid under the e-invoice standard.

b. The optional fields are only for a few certain businesses to suit their needs.

c. E-invoice registration is only possible after all the mandatory fields are uploaded into the IRP.

d. If a mandatory field does not have a value it can be reported with NIL.

a. 100.

a. Yes.

b. Each field specification has been mentioned with its length and the type of characters that are to be entered.

a. The Government will be responsible to notify that at the time of rollout.

b. The rollout of the e-invoice mechanism will be in phases.

a. Yes, the default currency will be INR but the seller can specify the currency.

a. The seller can generate the IRN but in the GST System the IRN will be generated by using the GSTIN of the supplier, financial year and the unique serial number of the document/invoice.

b. There will be a unique serial number given to the invoice for the financial year and the Suppliers' ERP has to capture the same.

c. Supplier has to keep the IRN against each of its invoice. It will be advisable to keep the same in the ERP as invoice without IRN will not be a legal document.

In the ERP, without IRN the invoice will not be considered as a legal document. The supplier has to keep the IRN against each invoice.

a. It’s not necessary but if a signed e-invoice is sent to the IRP, it can be accepted.

b. After validation, the e-invoice will be digitally signed by the IRP. The signed e-invoice along with QR code will be shared with the creator of document as well as the recipient.

c. Once it is registered, no one else’s signature is required.

a. No. There is not a place provided on the e-invoice for the company logo.

b. The software company will provide in the billing/accounting software so that the seller can print his invoice using his own printer but the Logo will not be sent to IRP.

a. The QR code will be provided to the seller after the invoice registration is complete.

b. Sellers can print the same code on Invoice.

a. Yes.

b. It is possible to provide all these details in the placeholders provided in the scheme.

a. Yes, the supplier can issue his own system’s invoice. Invoice number is a mandatory item under GST and for e-invoice.

b. E-invoice is only valid if it has IRN and the IRN can be provided after the e-invoice has been reported to the IRP.

a. Yes.

b. It is possible to provide discounting on item level as well as total discounts on the invoice value.

a. Yes it’s allowed.

a. Yes.

b. E-invoice system does have a reverse charge mechanism reporting.

a. Yes, the e-invoice will be validated with the digital signature of the Invoice Registration Portal.

b. The Invoice Reference Number be hash generated by the IRP.

c. The registered invoice would be valid for the business to use.

a. Only one invoice can be uploaded on the IRP at one time.

b. Bulk uploading is usually done by the taxpayers who generate large amounts of invoices and so their ERP or accounting system should be designed in such a manner that it doesn’t make a difference to the user but it makes requests one by one. The IRP can handle the bulk of invoices and give validation.

a. The seller will have to upload the e-invoice on the Invoice Registration Portal.

b. Seller’s signature on the e-invoice is not mandatory.

a. Yes, the government notifies that and without the registration of e-invoice it will not be valid.

b. As soon as it is uploaded on the IRP it will immediately be registered real-time.

a. Yes.

b. The IRP system sends back the digitally signed e-invoice to the supplier. It also sends it via email.

a. Yes.

b. The buyer as well as the seller can print the invoice using the provided QR code and also the digitally signed e-invoice sent back by the IRP.

a. The e-invoices can only be fully cancelled, not partially.

b. If you want to cancel any invoices, it should be reported to IRN within 24 hours. After that, it would not be possible on the portal but it can be mutually cancelled on the GST portal before filing the returns.

a. As per the provisions of the GST law, all amendments to the e-invoice are allowed on the GST portal only.

a. Based on the invoice guidelines, the e-way bill is necessary to be carried.

a. Yes.

b. The e-invoice scheme has the provision to export invoices as well.

a. Yes. The declaration of export invoices / zero rated supplies is allowed.

a. The workflow will be provided at the time of rollout of the e-invoice system.

a. Yes.

b. The e-invoice mechanism may be rolled out in phases from 1st January, 2020.

c. During the initial period it will only be allowed for the taxpayers or the volunteers who have a certain turnover or above it.

d. Then later it shall be allowed for all taxpayers. Details of which will be published then.

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