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Is their any clarification regarding extension in due date of June 2020?
Date Posted 26-Apr-2020
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e-invoice once uploaded can be amended at GST portal only and IRP can not do any amendment.
But, if taxpayer wants to cancel already uploaded invoice, then he can do the same by uploading the following details at IRP:
I. GSTIN
II. Type of Document
III. Document no.
IV. Document date
Note: Once cancelled invoice number can not be used again to generate another invoice.
Date Posted 30-Dec-2019
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IRP will return signed JSON file and no PDF will be returned. There will be digital signature of IRP.
Date Posted 30-Dec-2019
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It is optional.
Date Posted 30-Dec-2019
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Yes, IRP can reject after validation. IRP validate the file by checking GSTIN and by checking existence of duplicate invoice for the same invoice.
If validation failed then error code will be sent.
Date Posted 30-Dec-2019
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At present there is no any change is done in eway bill carrying rules for transit. So eway bill will be required even after generation of e-invoice.
Date Posted 30-Dec-2019
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Bulk uploading is not allowed. Invoices are to be uploaded on one to one basis.
Date Posted 30-Dec-2019
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It is not mandatory to sign the e-invoice. e-invoice will be digitally signed by IRP after validation. And once it is registered then there is no any need of any more signs by anyone.
Date Posted 30-Dec-2019
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Yes, there will be column to display currency by default it will be INR.
Date Posted 30-Dec-2019
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Maximum number of line items supported by e-invoice system is 10000 per invoice.
Date Posted 30-Dec-2019
Comment / Read More
No need to type/write anything on existing invoice, everything is system / software driven. The following process is to be followed:
Step 1
Prepare Invoice as usual.
Step 2
Generate JSON file of Invoice
Step 3
Submit JSON file to IRP (Invoice Registration Portal)
These three steps are to be done by taxpayer and rest of the steps shall be done by software itself.
Step 4
IRN shall generate the Hash no. (an unique no. of 64 digit by using supplier GST no., FY, Document no. etc.) and QR code (which is similar to bar code)
Step 5
GST System shall store this hash detail in its system. And will update ANX-1 of Seller and ANX-2 of Buyer.
Step 6
Seller will receive JSON file having digitally signed invoice and digitally signed QR code. And can see the Invoice and GST liability in his ANX-1
Step 7
Buyer can receive registered invoice form IRP (Invoice Registration Portal) and can use QR code to verify the authenticity of invoice.
And buyer can also view the detail of ITC related to this invoice in his ANX-2.
Date Posted 30-Dec-2019
Comment / Read More
If as per implementation schedule of e-invoicing you are covered then following documents are required to be processed as per e-invoicing system:
I. Invoice
II. Debit Note
III. Credit Note
IV. Other specified documents
But not required for following documents:
I. Bill of Supply
II. Job Work / Delivery Challan
Date Posted 30-Dec-2019
Comment / Read More
e-invoicing for GST shall be implemented in phased manner:
1. From 01st January 2020 – Optional for Taxpayers whose aggregate turnover is more than Rs. 500 crore
2. From 01st February 2020 – Optional for Taxpayers whose aggregate turnover is more than Rs. 100 crore
3. From 01st April 2020 – Mandatory for Taxpayers whose aggregate turnover is more than Rs. 100 crore
Date Posted 30-Dec-2019
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No, You need not to invest for new software for e-invoicing. GSTN has provided 8 free e-invoicing software for taxpayers having turnover up to Rs. 1.50 crore.
Date Posted 30-Dec-2019
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No, at start e-invoicing is required for all B2B / B2G transactions (which are covered for any taxpayer as per implementation schedule) and all exports transactions. And not applicable for B2C transactions.
Date Posted 30-Dec-2019
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In the proposed e-invoicing system of GST the tax payer after preparing invoice in his software / ERP shall generate Invoice Reference Number (IRN) & Quick Reference code (QR) from Invoice Registration Portal (IRP) and shall issue invoice with this IRN and QR code.
This is a misconception in the taxpayer that invoice will be prepared online. Invoice is to prepared as usual but you need to generate IRN & QR from IRP.
Date Posted 30-Dec-2019
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Transporters who are enrolled at eway bill (EWB) Portal, but are not registered on GST portal - No impact
Transporters who are registered on GST Portal – shall get blocked because of non-filing of two or more consecutive GSTR 3B returns, cannot use their GSTIN as Consignor, Consignee or transporter to generate eway bill (EWB) and update transporter details.
Date Posted 28-Dec-2019
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Tax officials are allowed to unblock / restore the Eway bill (EWB) generation facility on basis of manual representation by a taxpayer provided the tax official will issue a speaking order on GST Portal, for accepting or rejecting such requests of the taxpayers. In case he accepts the request, the facility will get restored.
Date Posted 28-Dec-2019
Comment / Read More
For immediate updation of the status follow the following steps at eway bill (EWB) portal:
a) Click on ‘Search’
b) Then click on ‘Update Block Status’
c) enter GSTIN and
d) use Update Option
Note: Updation is allowed only if GSTR-3B return has already been filed for the default period(s).
Date Posted 28-Dec-2019
Comment / Read More
If anyone or more outstanding return is filed by taxpayer and due to which the default in filing of GST return is less than 2 consecutive periods then eway bill generation facility would be unblocked automatically without any request or application filing.
And this unblocking of eway bill generation facility shall be updated next day on EBW portal.
Date Posted 28-Dec-2019
Comment / Read More
By this blocking of eway bill facility by EWB portal, the already generated eway bill will not be impacted and facilities like updation of vehicle no. / transporter details / change in validity etc. will remain active on already generated eway bill
In case of eway bill (EWB) generation facility is blocked for any taxpayer, eway bill (EWB) already generated and facilities in respect of these already generated eway bills such as updating the vehicle no. and transporter details or extending the validity of eway bill (EWB) will not be impacted.
Date Posted 28-Dec-2019
Comment / Read More
GST system will update the list on return non-filer every next day and the same updated list shall be provided to EWB portal. And based upon this updated list from GSTINs, the eway bill generation facility will be unblocked, if the returns are filed.
Otherwise, the taxpayer can update their return filing status by login at EWB portal. After this update EWB portal will update the return filing status of taxpayer from the GST system and unblock the eway bill generation facility if taxpayer is not a defaulter in non-filing of two or more GSTR 3B returns.
The taxpayers whose EWB generation is blocked can also approach jurisdictional tax officials, for unblocking of their EWB generation facility. The tax officials will issue orders on GST Portal, for accepting or rejecting such manual request of the taxpayers.
Date Posted 28-Dec-2019
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If any taxpayer has not filed GSTR 3B return for two consecutive tax periods, then his eway bill (EWB) generation facility on EWB Portal shall be blocked. This is effective from 02nd Dec. 2019.
And if EWB generation facility is blocked, eway bill can’t be generated either by the taxpayer himself or by their counterparty (whether as supplier (from whom they purchase) or recipient (to whom the sale)) or the transporter.
For example if any taxpayer has not filed his GSTR-3B return for the two consecutive months / periods (November, 2019 and for December, 2019), then he and his counterparty (for the transaction related with him) will not be able to generate eway bill (EWB) from January, 2020
Date Posted 28-Dec-2019
Comment / Read More
Transporters who are enrolled at eway bill (EWB) Portal, but are not registered on GST portal will not be impacted.
But, the transporters who are registered on GST Portal, are blocked because of non-filing of two or more consecutive GSTR 3B returns, cannot use their GSTIN as Consignor, Consignee or transporter to generate eway bill (EWB) and update transporter details.
Date Posted 09-Dec-2019
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