E-invoice – Reporting to IRP

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1.What is an Invoice Registration Portal (IRP)?

Invoice Registration Portal (IRP) is the website for uploading/reporting of invoices by the notified persons.
Vide notification no. 69/2019-Central Tax dated 13.12.2019, ten portals were notified for the purpose of preparation of the invoice in terms of Rule 48(4).
The first Invoice Registration Portal (IRP) is active and can be accessed at https://einvoice1.gst.gov.in/
Other portals will be made available in due course.

2.Is e-invoicing voluntary, i.e. can entities with aggregate turnover below the prescribed limit also report invoices to IRP, if they wish to do so?

No, presently, only the notified class of persons will be allowed/enabled to report invoices to IRP.

3.Is there any time window within which I need to report an invoice to IRP, i.e. is there any validation to the effect that the ‘document date’ (in the payload to IRP) has to be within a specified time window, for reporting to IRP/generation of IRN?

No such validation is kept on the portal.

4. Is the signature (DSC) of the supplier mandatory while reporting e-invoice to IRP?

No

5. Can e-commerce operators generate e-invoices on behalf of the sellers on their platforms?

Yes, if such suppliers, selling through e-Commerce entity are otherwise notified persons and supposed to report invoices under Rule 48(4).
For more details, please see this detailed document.

6.What do I need to generate an e-invoice?

A system/utility to report e-invoice details in JSON format to IRP and to receive signed e-invoice in JSON format from the Portal.

7. Whether any tool is provided to report invoices to IRP?

Yes. For entities not having their own ERP/Software solutions, they can use the free offline utility (‘bulk generation tool’) downloadable from the e-invoice portal. Through this, invoice data can be easily reported to IRP and obtain IRN/signed e-invoice.

8.What are various modes for the generation of e-invoice?

Multiple modes are available so that the taxpayer can use the best mode based on his/her need:
a. API based (integration with Taxpayer’s System directly)
b. API based (integration with Taxpayer’s System through GSP/ASP)
c. Free Offline Utility (‘Bulk Generation Tool’, downloadable from IRP)
Web-based / mobile app-based modes will also be provided in the future.

9.Will it be possible for bulk uploading of invoices to IRP?

Yes. It is possible. The offline utility (‘bulk generation tool’) serves this purpose.
Further, the ERP or accounting systems used by large taxpayers can be designed in such a way that they can report invoices in bulk to IRP.
However, reporting to IRP and generation of IRN will be one after another (which will not be visible for the user). For the user, it will appear like bulk upload and bulk receipt.

10. As many businesses will be reporting invoices, will there be any delay in the generation of IRN by IRP? Can the portal take that much load?

IRP is only a pass-through validation portal. Certain key fields will be validated on IRP.
So, IRN will be generated in sub-200 millisecond duration.
The server capacity is robust enough to handle simultaneous uploads. Further, multiple IRPs will be made available to distribute the load of invoice registration.
The IRPs have dedicated portals other than the regular GST common portal (used for filing registration applications, filing returns, making payments, etc.)

11. Will IRP store/archive e-invoices?

No. IRP will only be a pass-through portal that performs prescribed validations on invoice data and generates IRN. It will not store or archive e-invoice data.

12.Will I need to enter invoice details on a government website and obtain IRN?

• In e-invoice scenario, what is primarily envisaged is the ‘machine-to-machine’ exchange of invoice data (mainly between the taxpayer’s system& IRP).
• If the business doesn’t have ERP/Accounting/Billing Software or have very few invoices to report, they can download and use the free Offline Tool to enter data and create a JSON file, for uploading on IRP.
• Web-based and mobile app-based interfaces will also be made available in the future.

13 In case of breakdown of internet connectivity in certain areas, will there be any relaxation in the requirement to obtain IRN?

A localized mechanism to provide relaxation in such contingent situations is prescribed as per proviso to Rule 48(4) of CGST Rules. It reads as: “…Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered
persons from the issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.”