GST

All about the einvoice1-gst.gov.in – First Invoice Registration Portal

All about the einvoice1-gst.gov.in – First Invoice Registration Portal

Introduction

The First Invoice Registration Portal is einvoice1.gst.gov.in. It is an Invoice Registration portal maintained by the National Informatics Centre (NIC) to generate IRNs for e-invoices. The Invoice Registration Portal first became applicable on 1st October 2020, for large taxpayers and was extended to small taxpayers with a turnover exceeding INR 10 crores from 1st October 2022. Recently, from 1st August 2023, the department mandated e-invoicing for businesses with more than INR 5 crore turnover. An Invoice Registration Portal can be used to generate and manage invoices.

What is einvoice1.gst.gov.in?

Einvoice1.gst.gov.in is an Invoice Registration Portal for generating Invoice Reference Numbers (IRN) for e-invoices. The Invoice Registration Portal allows taxpayers to register and upload invoices in bulk to obtain IRN, track, validate and cancel e-invoices, etc. Taxpayers with an aggregate turnover above INR 10 crores must generate e-invoices.

Facilities available on the Invoice Registration Portal

The following facilities are available on the Invoice Registration Portal:-

  1. Taxpayer’s registration into the e-invoicing system
  2. Generation of unique IRN using the bulk upload option
  3. Tracking and verifying e-invoice details using IRN
  4. Searching for any taxpayer, goods or services, Pincode, signed e-invoice or master codes
  5. Cancel IRN
  6. Print e-invoices
  7. Generate MIS reports
  8. Authorise a sub-user to generate IRN, cancel IRN, or generate reports relating to IRN.

Contents of the NIC’s Invoice Registration Portal

Before e-invoice login

  1. On visiting the homepage of the Invoice Registration Portal1, a section appears on the right side as ‘Latest Updates’. It displays the latest developments in the implementation along with the new features of the e-invoice portal.
  2. The section ‘Laws’ contains various rules such as Rule 48, Form INV-01, a list of GST notifications, and circulars regarding e-invoicing issued under the GST Law.
  3. The section ‘Help’ provides user manuals to manage IRN, FAQs, and tools for bulk generation of IRN.
  4. A ‘Search’ section has been provided where the following information can be looked up:
  5. Details of taxpayers by entering their GSTIN
  6. Pincode search to know the state’s name
  7. Details of the product and service by entering the HSN Code.
  8. Verify the signature and invoice details by uploading a JSON-signed file of the e-invoice.
  9. To know the Status of e-invoice by entering the GSTIN of the taxpayer.
  10. The List of GST Suvidha Providers.
  11. Master Codes for states, HSN, Countries, ports, currency and UQC.
  12. The ‘Downloads’ section contains the following details:
  13. The ‘QR Code verify’ app
  14. Sample signed e-invoice JSON
  15. A brief document on the QR code
  16. FAQs on QR codes
  17. The public key for e-invoice for respective periods of IRN generation.
  18. The ‘Contact Us’ section contains an e-mail address and phone number for support.
  19. ‘Registration’ section for first-time registrants onto the website to use the e-invoicing portal.
  20. Different registration facility is available for different types of users: SMS-based, mobile-based, GSP-based, API-based, etc. The modes of generation of e-invoice are available based on the selection made at the time of registration.
  21. The ‘Login’ section to enter credentials after successful registration.
e-invoice login

After e-invoice login

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After successful login, below is the main menu screen of NIC’s e-invoice portal:

After e-invoice login

From the above, it can be seen that there are seven main options available:

  1. E-invoice
  2. MIS Reports
  3. User Management
  4. API Registration
  5. Change Password
  6. Update
  7. E-way Bill

E-invoice

The e-invoice menu on the GST Invoice Registration Portal contains the following sub-menus:

  1. Bulk Upload

An option has been made available where multiple invoices can be uploaded in one JSON file. Using the bulk converter tool available on the website, the JSON can be generated. Every invoice in the JSON is assigned separate IRNs.

2. Cancel IRN

Where any mistake has been made while uploading the details of an invoice, the IRN generated can also be cancelled within 24 hours of generating the same. An IRN, once formed, cannot be deleted, so it remains unique. It also means that the invoice that has been cancelled can be found by entering the unique IRN.

Cancel IRN
Cancel IRN 1
  1. To print an e-invoice, the IRN or e-invoice number, needs to be entered.
To print an e-invoice

A sample of the print has been pasted below:

sample of the print

MIS Reports

MIS Report is generated under this option. A list of uploaded invoices will be provided based on selected parameters and dates. The list can also be exported in Excel format using the “export to Excel’ tab.

User Management

In large business entities, different people have different roles concerning invoices in an organisation. The portal allows for controlling access of such users based on their role. As can be seen from the below picture, various options such as “Create Sub-User’, ‘Freeze Sub-User’, ‘Update Sub-User’ and “Change password’. Each sub-user is given the following types of permissions:

  • Generate Invoice Reference number.
  • Cancel Invoice Reference Number
  • Report Generation of Invoice Reference Number
User Management

The sub-users will each be provided with separate login credentials, with their user IDs being the same as that of the main user, other than for the addition of a suffix.

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API Registration

Where taxpayers choose to directly integrate their ERP system or GSP with the e-Invoicing system, click on the ‘API Registration’ option > IP while listing to register the IP address with the portal.

API Registration

Then select the ‘Create API User” under the ‘User Credentials’ option to register the GSTIN for the API interface and set the login credentials. Where the sister concern of your GSTIN has already registered for the API Interface, the details will be reflected. One has to enter the client ID and client secret to set the login credentials for your concern.

Change Password

The user can frequently change the password using the option highlighted below:

Change Password

Update

It is a tedious task to enter business details every time an e-invoice is prepared. Therefore, businesses can use this option to auto-populate certain fields while creating the e-invoice by pulling the data from the GST common portal.

Update

E-way Bill

The ‘e-way bill’ option is used to fill up Part A of the e-way bill, with only the vehicle number remaining to be entered in Part B.

E-way Bill

Conclusion

In summation, the Invoice Registration Portal has various advantages, as it auto-reports invoices into GST returns and auto-generates e-way bills. It also facilitates standardisation and interoperability, thereby reducing disputes among transacting parties.

FAQs

  1. How do I get an e-invoice from the GST portal?

    A first-time user must visit the e-invoice portal-> registration menu and click on ‘e-invoice enablement’. Enter a particular GSTIN of the company and get the OTP verification done. Enter the annual turnover details with the related financial year and submit.

  2. How do I download a GST e-invoice?

    The steps to download a GST e-invoice are:
    i. Register on the GST Network
    ii. Get the GSTIN
    iii. Create an Invoice Template
    iv. Generate GST e-invoice
    v.Generate QR Code
    vi. Sent the GST e-invoice

  3. Who is eligible for GST E-invoice?

    Businesses with an annual turnover of above INR 5 crore are eligible for GST E-invoice from 1st August 2023.

  4. How do I check my e-invoice status online?

    Visit the einvoice1.gst.gov.in portal. Under the search menu is the option ‘Status of Taxpayer’. Select and enter the GSTIN and see the enablement status for the entered taxpayer.

  5. How do I verify a GST e-invoice?

    To verify a GST E-invoice, visit the GST portal (www.gst.gov.in) and click the ‘Search Taxpayer’ tab, then, in the search bar, enter the GSTIN of the supplier 'Search'. The name and address of the supplier will be displayed on the screen if the E-invoice is valid.

  6. What is the turnover limit for GST e-invoices?

    The turnover limit for GST e-invoice is INR 5 crores and more in any financial year.

  7. Who is not eligible for e-invoicing?

    There are a few categories of taxpayers who are explicitly exempted from e-invoicing:
    1. Insurance company.
    2. Banking companies or financial institutions, including NBFCs Goods Transport Agency, transport goods by roads in a goods carriage.

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References

  1. https://einvoice1.gst.gov.in/

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