Registration on GST e-Invoice Portal

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Registration on GST e-Invoice Portal

Introduction of e-invoice aims to curb tax evasion and auto-population of various returns under Goods and Services Tax (GST). The present article covers the meaning of the term e-invoicing; applicability and non-applicability of e-invoicing and steps to be followed by the registered taxable person in order to get registration on e-invoice portal.

Meaning of e-invoicing in GST context-

In simple terms, e-invoicing is a standard format of invoice specified by the GSTN for the specified registered taxable person. Following points clarifies the context of e-invoicing under GST-

  • E-invoice doesn’t mean the generation of invoice via GST portal.
  • The registered taxable person, required to comply with the e-invoicing provisions, should continue to issue an invoice using their existing accounting system/ ERP system.
  • Notably, the existing accounting system/ ERP system needs to adopt the new e-invoice format/ standard, to re-align the data access and retrieval in a standard format.
  • E-invoice can be generated only by the suppliers of goods/ services.
  • The recipient of goods/ services or the transporter cannot generate e-invoice. Accordingly, generation of e-invoice is not possible even when the recipient is liable to pay GST under the reverse charge mechanism (RCM).

Applicability and non-applicability of e-invoicing under GST-

E-invoicing is applicable in the following manner-

  • E-invoice is mandatory, from 1st October 2020, for the registered taxable person having aggregate turnover exceeding INR 500 Crores in any of the preceding financial years.
  • However, from 1st January 2021, e-invoice is mandatory for all the registered taxable person having aggregate turnover exceeding INR 100 Crores in any of the preceding financial years.

The documents and supplies under which e-invoicing is effective is tabulated hereunder-

Documents covered under e-invoicing Supplies covered under e-invoicing
Tax invoices Registered taxable person (i.e., B2B transactions)
Debit Notes Exports with or without payment of taxes
Credit Notes Supplies to Special Economic Zones with or without payment of taxes
Export invoice Deemed exports

Notably, irrespective for the aggregate turnover, e-invoicing does not apply to the following categories of registered taxable person-

  1. An insurer/ a banking company/ a financial institution which also includes a non-banking financial company.
  2. Special Economic Zone Units.
  3. The person engaged in supplying passenger transportation services.
  4. Goods transport agency.
  5. The person supplying services by way of admission to the exhibition of the cinematograph films in the multiplex screens.

Steps to register on the e-invoice portal

Post e-invoice enablement, as per the steps mentioned above, the registered person needs to follow below steps for obtaining registration on the e-invoice portal-

STEP 1 – Visit site

STEP 2 – Navigate the path Registration > Portal Login.

STEP 3 – Enter GSTIN and captcha.

STEP 4 – Click Go.

STEP 5 – Following details as registered on the GST portal would be displayed-

  • Applicant Name,
  • Trade Name,
  • Address Line 1,
  • Address Line 1,
  • City,
  • PIN,
  • State,
  • Mail ID, and
  • Mobile.

STEP 6 – Click ‘Send OTP’ if the details displayed above is correct.

STEP 7 – Enter the OTP received on the registered mobile number and click ‘Verify OTP’.

STEP 8 – On successful verification of OTP, the applicant will have to select and enter the following details-

  • User name,
  • Password, and
  • Re-enter password.

STEP 9 – Click ‘Save’.

It is important to note here that if the registered taxable person is registered on the e-way bill portal. Then, in such case, the login credentials of e-way bill portal can be used for e-invoice portal as well.

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Post by poonamgandhi

CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.