Eligibility Questions
Previous years’ turnover i.e. FY 17-18, FY 18-19, FY 19-20, OR FY 20-21 FY 21-22 has to be taken into account for the eligibility for E-invoicing
So, if the aggregate turnover (based on PAN) in any of the previous years mentioned above crosses ₹10 crores, e- invoicing becomes mandatory.
If the turnover exceeds the prescribed limit in the current financial year (2022-23), then e-invoicing will be mandatory w.e.f. beginning of next financial year (2023-24)
Requirement Questions
▪An insurer or a banking company or a financial institution, including an NBFC
▪ A Goods Transport Agency (GTA)
▪ A registered person supplying passenger transportation services
▪ A registered person supplying services by way of admission to Movie Theaters
▪ An SEZ unit
▪ A government department and local authority
▪ Supplies to registered person [B2B]
▪ Supplies to SEZs [With or without payment]
▪ Exports [With or without payment]
▪ Deemed exports
▪ Supplies to unregistered person [B2C]
▪ Supplies of exempted, Nil rated or non-GST supply
General Questions
- Invoices
- Credit Notes (CDN)
- Debit Notes (DBN)
“Bill of supply” is not covered under the e-Invoice system.
No. QR Code embedded with the IRN is mandatory on the invoice. Separate mention
of the IRN, in addition to the QR Code embedded with the IRN , is optional
Yes. The QR code embedded with the IRN received from IRP , shall be extracted and
printed on the invoice. This is one of the mandatory particulars of invoice under
Rule 46 of CGST Rules.
However, printing of QR code on a separate paper, other than the Invoice itself, is not
allowed. While the printed QR code shall be clear enough to be readable by a QR
Code reader, the size and its placing on invoice is up to the preference of the
notified registered person
Where e-invoicing is applicable, there is no need of issuing invoice copies in
triplicate/duplicate, as envisaged under Rule 48(6) of CGST Rules, 2017.
Yes. Apart from the QR code relating to IRN, the supplier is free to place any other
QR Code which is required as per business needs or otherwise mandated by any
another statutory requirement.
No. Amendments are not possible in respect of the specified details posted on GST
INV-01, after the generation of IRN, on IRP.
Cancellation Questions
The registered person has an option to cancel the IRN on IRP within 24 hours
of generation of IRN, for any reason, either before issuing e-Invoice or after
generation of e-Invoice. However, if the connected e-way bill is active or verified by
officer during transit, cancellation of IRN will not be permitted.
In case of cancellation of IRN, GSTR-1 will also be updated with such ‘cancelled’
Status.
No. Once an IRN is cancelled, the concerned invoice number cannot be used again
to generate another e-invoice/IRN, even within the permitted cancellation window of
24 hours. If it is used again, then the same will be rejected, when it is uploaded on
IRP, as IRN is a unique string based on Supplier’s GSTIN, Document Number, Type of
Document & Financial Year.
Waybill and portal related Questions
No such time limit is normally applicable presently in the system. But, the IRN itself
is valid for 30 days from the date of generation. Hence, EWB cannot be generated,
once IRN is not valid.
Yes. On successful reporting of invoice details to IRP, the e-invoice data (payload)
including IRN, will be saved in GST System.
The GST system will auto-populate them into GSTR-1 of the supplier and GSTR-2A of
respective receivers. IRN and IRN date will also be shown along with source marked
as ‘e-invoice’ (except where such details were modified/re-uploaded by taxpayer).
No, E-Way Bill (EWB) has to be cancelled first and then only IRN could be cancelled.
However, it may be noted that E-Way Bill cannot be cancelled, if it is already verified
by departmental officers during physical movement of goods and in such event IRN
also cannot be cancelled.
No. As per the prescribed format under Rule 138 of CGST Rules, 2017, for generation
of e-way bill, in Part- A of Form GST EWB-01, the details of invoice such as Number,
date etc has to be entered/auto-populated from IRP; and hence an e-Invoice has to
be generated by notified registered person on IRP before generation of e-way bill.