For the smooth functioning of Goods and Services Tax (GST) of big businesses, einvoice1.gst.gov.in is a website that has been developed to generate Invoice Reference Number (IRN). It is also used for the tracking and uploading of e-invoice in GST by taxable individuals. Specific criteria for using this portal are that the taxpayers' Annual Aggregate Turnover (AATO) must exceed Rs 500 Crores. For such taxpayers, the e-invoice under GST will be applicable from the 1st of October 2020. From 1st Jan 2021, the facility was extended to the taxpayers with an Annual Aggregate Turnover between Rs 100 Crore to 500 Crore. The prominent features of this site include uploading bulk invoices and tracking the same. It aims to make GST records better for big businesses.
What is E-invoice in GST and its features?
E-invoice is a form of an electronic invoice that is issued, received, provided, processed or stored electronically. After observing the complications involved in the GST Record keeping and return filing process of the GST Taxpayers, the need for an E-invoice in GST cropped in. Through E-invoicing, many features are introduced where the burden of record-keeping and tax evaluation is reduced to a great extent. The main focus areas of troubleshooting are listed below:
- To make invoicing an integrated part of the business process.
- To curb the generation of fake invoices for Input Tax Credit.
- To reduce the number of frauds done by duplicate invoicing.
- To resolve the reconciliation issues.
- To make it easy to track invoices.
- To enable bulk upload of invoice.
- To create a standardized format for invoices that multiple systems and software can read.
- To enable pre-population of data in the GST Returns and reduce errors of manual data filing.
Contents of the einvoice1.gst.gov.in website
1. Home Tab
The Home tab consists of all the subfields accessible on the website. It includes Help, contact details, registration sections, latest updates, search features, laws introduction, Login option, etc. If the user wants to go back to the homepage from any website page, they can select the ‘Home’ tab.
2. Laws
- The Laws tab contains the ‘Rules’ and the ‘Notifications’ links.
- The ‘Rules’ consists of a link to the Central Board of Indirect Tax and Customs Duty official website – ‘www.cbic.gov.in’, where one can refer to all the Laws regarding Indirect Taxes and Rules thereon.
- The ‘Notifications’ option consists of notifications released by the Government from time to time. It also includes the dates and the notification numbers for quick reference.
3. Help
The ‘Help’ tab consists of the below-mentioned options:
- User Manuals: The User Manual consists of two parts. One is a general guide for the taxpayers. Whereas the other lays down the procedures for bulk generation and cancellation tools. This is a helpful guide that contains all the basic information about the website, the history behind the move of the E-invoice under GST, and a guide for introduction and usage of the website.
- Videos: The Videos section consists of short tutorial videos to show the website's functioning visually along with FAQs.
- FAQs: The FAQs deal with two aspects, the legal or procedural aspects and the ones dealing with the Technology, portal, or API-related matters.
- Documents: Contains documents mainly the E-invoice, the Application programming interface (API) Sandbox, QR Code, E-Com Operator, E-invoicing detailed overview, etc.
- Presentations: Contains the Highlights, Portal, API Sandbox, PPT on E-invoicing.
- Tools: It comprises Bulk Generation Tool and verifies QR Code App.
- Downloads: Sample signed E-invoice Json and Public Keys
- Resolution for Common Errors: Here, a detailed list of possible Error Codes are given, thereby stating the error messages, the reason for the error, and resolution for the same. For any errors while generating the E-invoices, this becomes an essential guide to correct the issues.
4. Search
Under the search option, you can search the E-invoices, GSTIN, E-invoice status of the Taxpayers, Verify signed invoice. You can also search for GST Suvidha Providers list, Pincode list, Products and Services details, Master Codes, Pin to Pin distance, and GSTINs generating IRN list.
5. Contact Us
It consists of contacts for the GST helpdesk and a support system for any issues arising on the website.
6. Registration
Contains the e-invoice portal login and the enablement option.
7. Statistics
Shows a document depicting the data of the number of taxpayers generating E-invoices, E-invoice bifurcation based on supply and Tax Returns, export e-invoices, sector-wise bifurcations, etc.
8. Login
Provides a link to Log in to the GST E-invoicing website.
9. Latest Updates
Shows the links to the latest developments regarding e-invoicing.
10. Important Links
Contains shortcut links to various sites.
Also Read: Types of GST Returns: Forms, Due Dates & Penalties
Procedural Aspects of E-invoicing in GST
Important terms:
Invoice Reference Number (IRN): The IRN is a unique number generated by an e-invoice system using a hash generation algorithm. The unique IRN will be computed according to the Goods and Service Tax Identification Number (GSTIN), year, and document number. The generator of the document can also create an IRN of their choice within the given format.
QR Code: The QR Code captures the GSTIN of the supplier, GSTIN of Recipient, Invoice Number as given by Supplier, Date of Invoice generation, Invoice Value, Number of Line items, Harmonized System of Nomenclature (HSN) Codes, and Unique IRNs
The user can view the invoice anywhere from the portal or the app with or without internet access through the QR code.
Registering on the E invoice1 System
Registration to the portal is a very simple process.
- All that you need is the registered GSTIN and a Registered Mobile Number. The taxpayers already registered on the E-Way Bill can use the same credentials to log in to this Portal.
- Click on the ‘Registration’ tab, enter the GSTIN and Captcha. You will see auto-updated details.
- Confirm the same by clicking on ‘send OTP’. Enter the OTP and verify the same. You can also update the details.
Forgetting password in E invoice1 System
- Users can also reset the password by clicking on ‘Forgot Password’. Enter the Username, GSTIN, Captcha, and the Registered Mobile Number.
- An OTP will be sent to the registered mobile number, and the user can change the password.
- Similarly, the user can also reset the Username by clicking on ‘Forgot Username’. Here, only GSTIN and Registered numbers are required to proceed ahead.
E-invoice Login
- To Log in to the E-invoice system, the user needs to be registered either on the E-way Bill Portal or E invoice portal. Same credentials can be used for both logins.
- The user needs to enter the Username and Password and the Captcha to log in to the portal.
- On successful login, a dashboard appears where all the menus appear to the left-hand side, and IRN generated and cancelled can be viewed at the centre of the dashboard.
Contents on the left menu on the dashboard of the einvoice1.gst.gov.in website
1. Bulk Upload
IRN can be generated in bulk by using the Bulk Generation tools available in the Help section of the Home Page. This tool consists of four formats based on the type of Taxpayer. The taxpayer can select an appropriate type and use that tool to convert the Excel Files into a JavaScript Object Notation (JSON) file. The user is required to upload this JSON file to the ‘Bulk Upload’ option in the E-invoice menu. Once the file is successfully uploaded, the IRN is generated for each invoice and digitally verified with a QR Code. All the said invoices are viewed on the screen. Users can also download an excel file of the summary sheet.
2. Cancel IRN
The user has to keep the E-invoice handy while cancelling the same. By clicking on this option, a screen will appear asking the user to enter either the Acknowledgement Number or the IRN Number as per the availability. The portal will prompt with the details of Cancellation to be entered. Once done, the invoice will appear with a ‘Cancelled’ watermark over it.
3. Print
One can print a copy of the E-invoice through this option by entering the Acknowledgement Number or the IRN and pressing enter.
4. Bulk IRN Cancel
For Bulk Cancellation, the user will have to use the Tool Bulk to generate a JavaScript Object Notation (JSON) file. This JSON file has to be uploaded on the Portal, and the request will be considered to cancel the invoices mentioned therein. This process is similar to the Bulk Generation of IRNs.
Other options on the einvoice1.gst.gov.in website
MIS Reports
Generate, cancel or report generation of E-invoices
The user has an option to view all the E-invoices generated on a particular date. Users can enter the dates and view all the E-invoices generated on the said date.
User Management
The user may be required to manage the IRN generation from multiple locations or through other users. For that matter, this option is useful. It enables the user to create multiple User logins with separate passwords for the same GSTIN. Functions can be assigned based on Roles to be allowed to each User Login. One needs to check the availability of the Username, enter the Name of the User, the designation, mobile number, and the Mail ID. There are options to enable or disable E-invoice generation, cancellation, or report generation below the details.
Users can also freeze or update a user with this tool.
API User Management
- By integrating APIs with their IT Systems, the user can generate IRNs directly without any manual intervention.
- To Register the User IP address with the portal, click on the ‘API Registration’ option and then on ‘IP Whitelisting’.
Change Password
Users can change their passwords anytime. Old password has to be entered for authentication purposes.
Update
One can Auto-update data in GST Portal to the E-invoices through this option.
E-Way Bill
Part A of the E-way bill can be auto-populated from the Details entered in the E-invoices. Only balance part B has to be filled by entering the Vehicle Number to generate an E-way bill.
Also Read: GST Invoice Excel Create GST Compliant Invoices on your PC
Conclusion
E-invoice1 is a portal developed to streamline the invoicing system for the dealers and the Tax Authorities and keep track of the invoices through the IRN and QR Codes. However, amendments to the E-invoices have to be done only on the GST Common Portal by the taxpayer while filing the GST Returns. No amendments are accepted on the GST E-invoice portals. We hope, through this article, we have presented everything to know about E-invoice under GST. Download the Khatabook app for more information related to GST and tax filings, business tips and more.
