User Management On IRP For GST E-Invoicing – How To Create & Manage Users On IRP?

Who is Required to Generate E-Invoice under GST? 

Under the Goods and Services Tax (GST) system in India, businesses with a specified turnover threshold are required to generate e-invoices.  As per the latest official notification, businesses with a turnover of ₹5 crore or more are required to generate e-invoices. It is also pertinent to note that while calculating the turnover, the taxpayer will have to include the turnover of all the businesses that have obtained their GSTINs under a common PAN number.

User Management On IRP For GST E-Invoicing

The GST network is gearing up to onboard more Taxpayers on the GST e-invoicing portal - the Invoice Registration Portal (IRP). You can read more about the IRP here. Every eligible Taxpayer has to create a user ID on the IRP to generate e-Invoices. However, it may not be possible for one user to create hundreds of e-invoices for businesses with voluminous data. To address this issue, the functionality to add sub-users to the primary user registration has been enabled. Sub-users can generate e-invoices, cancel e-invoices, and/or generate reports on the IRP. In this article, we will discuss how to create and manage sub-users.

How To Create Sub-Users In The IRP?

• Step 1: The Taxpayer should log in to the IRP.

Step 2: On the home page, select ‘User Management’  ‘Create Sub-User’.

• Step 3: After selecting ‘Create Sub-User’, the IRP prompts the user to enter the mobile number and validates the request through a One Time Password (OTP). After the OTP is validated, the following screen is displayed.

• Step 4: In the above screen, the user should first enter a ‘Suffix Login ID’ for the sub-user and check for its availability. If the Taxpayer’s user ID is ‘GST123’ and the Suffix Login ID added is ‘K12’, then the sub-user’s ID is ‘GST123_K12’. After that, the Taxpayer will have to enter the sub-user’s details like Name, Designation, etc. Items denoted by ‘*’ are mandatory. The Taxpayer can then select access controls for the sub-user. The options available here are:
  • e-Invoice generation
  • e-Invoice cancellation
  • Report generation.
• Step 5: After the details are entered, click on ‘Submit’. The IRP will create the sub-user and send an SMS with the password to the sub-user.

How To Freeze Sub-Users In The IRP?

The freeze option is helpful to prevent misuse of the sub-user’s ID in case the sub-user is on holiday or has changed roles, resigned, etc.

• Step 1: After logging into the IRP, on the home page, select ‘User Management’ and ‘Freeze Sub-User’.

• Step 2: The Taxpayer should select the respective sub-user whose ID is to be frozen from the drop-down-  ‘Login ID’ and then click on the ‘Freeze’ button available at the bottom of the screen.

After freezing the sub-user, the sub-user will no longer be able to log into the IRP.

How To Update Sub-User Details In The IRP?

After the sub-user has been created, there may be a requirement for the Taxpayer to update the access provided to the sub-user.

• Step 1: After logging into the IRP, on the home page, select ‘User Management’ and ‘Update Sub-User’.

• Step 2: The Taxpayer should select the respective sub-user whose ID is to be updated from the drop-down - ‘Login ID’, enable/disable the applicable user rights, and click on ‘Update’.

Conclusion

With the recent threshold turnover limit revision to ₹5 crore, many more businesses have come under the purview of E-Invoicing. Due to the large number of transactions, it has become imperative to enable multiple users to generate e-invoices for a single business. The facility to enable sub-users is highly beneficial for businesses. For more information on IRP systems and E-invoices, reach out to our team at Masters India.