E-Invoice Registration on IRP – Requirement, Procedure & Purpose

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Recent Updates on e-Invoicing:

11 October 2022

As per the latest e-invoicing update, the central board of indirect taxes may implement the next stage of e-invoicing for businesses with an annual turnover of more than 5 crores from 1st January 2023. Also, the system may get extended to companies with a turnover of over Rs. 1crore by the end of the next fiscal year.

16 August 2022

based on a recent statement made by the finance ministry. Taxpayers can now use the e-invoicing system if their annual income is over Rs. 10 crores.

To use the e-invoicing system, GST-registered individuals must upload all B2B invoices to the invoice registration portal (IRP). A digitally signed electronic invoice, a specific Invoice Reference Number (IRN), and a QR code are all created by the IRP and sent to the user.

4th July 2022

According to a government official, in order to lower the barrier from the existing Rs 20 crore, the government intends to make GST e-invoicing mandatory for businesses with a turnover of Rs 10 crore and higher from 1-10-2022.

24th February 2022

According to Notification No. 1/2022, the e-Invoicing system will be made available to businesses with an annual turnover of more than Rs. 20 crore and up to Rs. 50 crore as of April 1, 2022.

30th June 2021

The CBIC has issued a notification proposing to waive the penalty imposed for non-compliance with dynamic QR code regulations for B2C invoices between December 1, 2020, and September 30, 2021.

1st June 2021

A government department and local authority are exempt from the e-invoicing system, according to CBIC’s Central Tax Notification No. 23, dated June 1, 2021.

30th March 2021

The CBIC has published a notification to waive the fine for failing to follow the rules for dynamic QR codes for B2C invoicing between 1 December 2020 and 30 June 2021, provided that the person in question complies with the notification’s requirements starting on 1 July 2021.

As we already know, a taxpayer will have to create the invoices on his own accounting/ERP software and will have need to upload the same on the IRP i.e. Invoice Registration Portal.

The portal then generates a unique IRN (Invoice reference number) to transfer the invoice details to the GST & E-way bill portal (If required). Therefore it reduces the efforts and need of manual entry each time.

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Who should need to register themselves for e-invoicing?

E-invoicing is applicable from 1st October 2020 for all businesses whose aggregate turnover exceeds Rs.500 crore specified limit in any of the preceding financial years from 2017-18 to 2019-20.

From 1st January 2021, e-invoicing will be applicable to transactions exceeding the Rs.100 crore turnovers between 2017-18 to 2019-20.

Therefore, the business lying between the conditions mentioned above need to register them for e-invoicing.

However, e-invoicing shall not be applicable to the following categories of registered persons without considering the turnover

  • An insurer, banking company or a financial institution.
  • A registered person from passenger transportation services.
  • A Goods Transport Agency (GTA).
  • A registered person supplying services in the form of admission to the exhibition of cinematographic films in multiplex services.
  • An SEZ unit (excluded from CBIC Notification No. 61/2020 – Central Tax)

Steps for Registration on the IRP

Step 1: Firstly visit to IRP portal.

Case A: If a taxpayer is already registered on the e-way bill portal: In this case, a taxpayer can use the same login credentials to login the e-invoice portal.

Case B: If a taxpayer is not registered on the e-way bill portal: In this case, he/she can register on IRP by GSTIN and mobile number registered with the GST system.

Suppose, in our case we are explaining the further process of Case2.

Thereafter you will get redirected to the home page of IRP.

Step 1

Step 2: Now go to the ‘Registration’ tab.

  • A registration form will get opened in which firstly mention your GSTIN.
  • Then mention the required Captcha code.
  • Click on ‘Go’ to submit the request.

Step 2

Step 3: Here, are the description of details required to be filled to register on IRP are as follows:

  • Applicant Name:
  • Trade Name:
  • Address Line 1&2
  • City
  • Pin Code
  • State
  • Mail ID & Mobile No

Then click on ‘Send OTP’.

Step 03

  • Now mention the OTP received on registered mobile number.
  • Then click on ‘Verify OTP’.

Step 4

  • Once the OTP has been successfully verified, then the system prompts the user to enter a user name of choice (consisting of minimum 6-15 characters) and enter a password.
  • Then re-enter the password for verification and click on ‘Save’.

The user can now log into the e-invoice system using the generated credentials.

Additional Information:
1. In case of Forgot Password, follow the given steps:

  • ‘Login -> Go to Forgot Password’ option, and enter the username, GSTIN and mobile number on the e-invoice system. After the successful validation, user can reset his password.
  1. In case a user forgets his username, follow the given steps:
  • ‘Login -> Forgot User Name’ option, and then enter his GSTIN and the registered mobile number. The system will validate the process and send a username to his registered mobile number through SMS.

Frequently Asked Question

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