E-Invoice under GST - How to enroll and use various tools to generate E-Invoice

1. E – INVOICE SYSTEM

2. E-Invoicing System
Invoice is
registered
Submit
invoice
details to
IRP
Basic
validations
done
IRP
Returns
Acknowledgement
number
Unique Invoice Reference
Number
Digitally Signed QR Code
Digitally Signed Invoice
Process of Invoice Registration
Generating E-invoices means uploading Invoice Details as per a standard invoice
format called INV-01 to IRP (E-Invoice Portal)

3. GST REGISTRANT UNDER E-INVOICING
SYSTEM
GST
PORTAL
SUPPLIER HAS TO MAKE DATA
ENTRIES RELATING TO INVOICE
DETAILS FOR FILING GST R – 1
RETURN AND E-WAY BILL
INVOICE DETAILS TRANSFERRED FROM IRP TO GST
PORTAL – ELIMINATES THE NEED FOR ENTERING
MOST OF THE DATA ENTRY TO FILE GSTR-1 AND E-
WAY BILL
GST REGISTRANT NOT UNDER E-INVOICING
SYSTEM

4. Check eligibility of e-invoicing
• Taxpayer can check the eligibility for invoice registration on e-Invoice portal
• Visit https://einvoice1.gst.gov.in and go to “Search” -> “e-Invoice Status of
taxpayer”
In case of discrepancies shown in eligibility
 GSTIN is actually eligible but portal shows as ineligible
Taxpayer can declare the turnover for the respective financial year and get
enabled through self enablement option in the portal. Visit
https://einvoice1.gst.gov.in and go to “Registration”->”e-Invoice Enablement”.
 GSTIN is actually ineligible but portal shows as eligible
Reach out to GST through self help portal of GST Common Portal
(https://selfservice.gstsystem.in/)

6. How to Register in the E-Invoice System ?
Visit
https://einvoice1.gst.gov.in
Go to Registration and
Select E-Invoice
enablement
E-Invoice Enablement Checking
Provide GSTIN and check
System will indicate if
already enabled. If not
enabled, user can get it
enabled if GSTIN is entitled
to E-Invoicing on the basis
of AATO
Registration for E-Invoicing
Visit
https://einvoice1.gst.gov.in
Go to Registration and
Select Registration / Portal
Login
Enter GSTIN and get the
profile auto populated
Checkout “Send OTP” button
and get OTP in Authorised
Signatory’s mobile. Once
OTP is verified, credentials
could be created

7. WORKFLOW OF E-INVOICING SYSTEM

8. Methods to Generate E-Invoice
WebPortalusingDesktoporMobile,OfflineToolsandSeamless E-InvoiceGenerationusingAPI
01
02
03
04
Seamless IRN generation using
Existing ERP or with the aid of GSP
(Suvidha providers)
API Based : ERP / GSP
Offline Json creating Excel Tools for
creating Multiple E-invoices – Meant for
Large number of Invoices – Self Help.
Bulk IRN - Offline
GePP - Offline form based Excel
Tool to enter the invoices one by
one and generate the IRN
Numbers – Self Help
Offline Tool : GePP
GePP-On - e-Invoice Preparation
Web Portal meant for Few
Invoices – Self Help
Web Portal : GePP-On
Which Method is suitable for me ?
Once registered in IRP, Taxpayers can use any of these
methods to chosen by them based on factors such as
number of invoices to be raised, existing Accounting
Software / ERP used , In-house IT Skill / Infrastructure
etc.

9. GePP-On (online E-Invoice Preparation) URL: https://gepp.einvoice1.gst.gov.in

10. Steps for generating e-Invoice using Gepp-On
Goto https://gepp.einvoice1.gst.gov.in
Enter username and password
Enter the OTP received.
Set the profile settings
Create recipient master
Create product master
Generate e-Invoice

11. Gepp-On: Main Page

12. Gepp-On: Pending Invoices Page

13. Gepp-On: Profile Setting

14. Gepp-On: Profile

15. Gepp-On: Adding Recipients

16. Gepp-On: Recipient Master

17. Gepp-On: Adding Products

18. Gepp-On: Product Master

19. Gepp-On: Creating Invoice – Document Details

20. Gepp-On: Creating Invoice – Recipient Details

21. Gepp-On: Creating Invoice – Item Details

22. Gepp-On: Creating Invoice – Total values

23. Gepp-On: Creating Invoice – Eway Bill Details

24. Gepp-On: Creating Invoice – Preview

25. Gepp-On: Creating Invoice – IRN generated

26. Gepp-On: Print e-Invoice with QR Code

27. Gepp-On: Cancelling e-Invoice

28. Gepp-On: e-Invoice cancelled

29. Offline GePP Tool – Useful in the case of Fewer Invoices

30. Offline GePP Tool – Useful in the case of Fewer Invoices

42. Bulk Uploading E-invoices using Offline Tool
What is Bulk Uploading in E-invoicing?
Bulk generation is a facility that is available on the IRP where invoices in bulk can be uploaded at
once. It is an offline tool using which a taxpayer can bulk upload the JSON format of e-invoices.
The Objective of Bulk Uploading E-invoices using Offline Tool
The objective of this offline tool is to simplify the bulk uploading process for taxpayers. All the
formats of bulk offline tools provided by NIC are MS-Excel based applications which could be used
by taxpayers who intend to not opt for API based E-Invoice Generation through GSP
Benefits of Bulk Uploading E-invoices using Offline Tool
1.Reduces time to generate multiple Invoice Reference Number (IRN) in one go.
2.Avoids duplicity when multiple invoices are to be prepared.

43. Types of Bulk Generation E-Invoice Formats Available
Parameters Format A Format B Format C Format D
Nature Summarized Summarized Detailed Detailed
No. of Worksheets 1 2 5 1
Details Included in the
Worksheet
E-invoice details in a
single sheet
E-invoice details in
two sheets
1. E-invoice details
2. Item details
3. Payment Details
4. Invoice reference
details
5. E-invoice additional
sheet
All the details
in Format C clubbed
into a single sheet
Type of Transactions
B2B, SEZ, Exports and
Deemed Exports
B2B, SEZ, Exports and
Deemed Exports
B2B, SEZ, Exports and
Deemed Exports
B2B, SEZ, Exports and
Deemed Exports

44. Steps of Bulk Uploading E-invoices using Offline Tool
Step 1: Open the e-invoicing Portal i.e., https://einvoice1.gst.gov.in/.

45. Step 2: To download the bulk e-invoice generation tool you need to click on the Help button available on the menu bar and select
the tools option.

46. Step 3: On clicking the bulk generation tool option, the user will be redirected to a new page. On the redirected page four
formats of E-Invoice Bulk Generation tool will be available:

47. Step 4: Post downloading the applicable offline utility, enter all the basic details mentioned in the profile sheet.

48. Step 5: Then enter all the invoice details in the e-invoice sheet

49. Step 6: Once all the e-invoices details are validated, click on the prepare JSON button to create a single JSON file for
multiple e-invoices details.
Step 7: Log in to the e-invoice portal using the valid credentials and then go to:
e-invoice > Bulk upload and click on the browse button.

50. Step 8: After choosing the JSON file, click on the upload button.
Note: Ensure that the size of the JSON file is not more than 2MB.

51. Step 9: Click on the confirm button to generate multiple E-invoices with unique IRN (Invoice Reference Number)
Step 10: Generated E-Invoices can be downloaded by clicking download excel button.

52. Direct API Integration and API Integration through GSP
 APIs function as a communication channel between the following two entities: Taxpayers & IRP
 APIs work as a bridge between taxpayers and the e-Invoicingsystem to facilitate data exchange
between the taxpayers and the IRP portal.
 For other taxpayers e-InvoicingAPI has to be obtainedfrom a government-appointed GST
Suvidha Provider
 The GST Network (GSTN) allows eligible taxpayers (businesses with an annual turnoverof more
than Rs 100 crores) to use APIs to integrate with the Invoice RegistrationPortal (IRP) directly.
API Stands for Application Programming Interface

53. WHAT IS MEANT BY API ? HOW DOES IT WORK ?

54. API REGISTRATION BY TAXPAYERS
Taxpayers who intend to generate e-invoices by integratingwith API (through GSP or directly) are
requiredto register for the same in the E-Invoice Portal
Step 1: Login to E-Invoice Portal (einvoice1.gst.gov.in) and enter your Username and Password

55. Step 2 : Click on API Registration User Credentials  Create API User
API REGISTRATION BY TAXPAYERS

56. Step 3 : Select one of the methods for API Registration: Direct / Through GSP / Through ERP
API REGISTRATION BY TAXPAYERS
• By selecting the desired GSP / ERP the taxpayer can set API user credentials. The list of registered
GSP / ERP can be found in the dropdown list.
• The auth token received by the taxpayer in mobile as a message has to be shared with the GSP
for integrationof Taxpayer’s Invoice generatingsystem with IRP through GSP using API

57. Mobile App for verification of QR Code content
• App is available in the e-Invoice Portal under HelpToolsVerify QR Code App
• Available for both Android and IOS
• Can be downloadedby anyone for verifyingthe e-Invoice

58. THANK YOU