Registration on GST e-Invoice Portal
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 April 2022, for the registered taxable person having aggregate turnover exceeding INR 20 Crores in any of the preceding financial years.
- However, from 1st October 2022, e-invoice is mandatory for all the registered taxable person having aggregate turnover exceeding INR 10 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-
- An insurer/ a banking company/ a financial institution which also includes a non-banking financial company.
- Special Economic Zone Units.
- The person engaged in supplying passenger transportation services.
- Goods transport agency.
- 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 https://einvoice1.gst.gov.in/.
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.
