Electronic invoice (e-invoice) was introduced in the 35th GST Council meeting, applicable to taxpayers in a phased manner. As per the latest notification, e-invoicing has been made mandatory w.e.f. 1st October 2020, for taxpayers whose aggregate turnover (based on PAN) in a financial year, exceeds INR. 500 crores, subject to certain exempted entities like SEZ Units, Insurance Companies, Banks (including NBFCs), Goods Transport Agency (transporting goods by road in goods carriage), Passenger Transport Services, and Multiplex Cinema Admissions.
In this article, we will help you understand:
‘E-invoicing’ is a process wherein the taxpayer uploads their invoice details on the Government Invoice Registration Portal (IRP) and obtains an Invoice Reference Number (IRN) generated by the IRP system. That means, the taxpayer will first prepare and generate the invoice using their existing ERP or billing system and then upload these invoice details to IRP and get a unique reference number, known as IRN along with a QR code.
The Government has clarified that the e-invoicing process does not mean preparation or generation of taxpayer’s invoice on the Government portal. This will only validate the already generated invoice.
Although the industry welcomed e-invoicing, a concern was noted, especially by large businesses. The volume of invoices raised by large businesses can make e-invoicing a tedious process. As a result, the bulk invoicing feature was introduced on the portal. This feature can assist the taxpayers in generating IRN for multiple invoices at once.
Bulk invoicing can be done either by using offline tools or through API. In this article, we will discuss in detail the steps for bulk invoicing using the offline tool.
Step 1: Download the applicable ‘Bulk IRN Generation’ tool from the e-invoice portal.
Help -> Tools -> Bulk Generation Tools
There are four formats of utility available:
|Particulars||Type of Utility||No. of Worksheets||Details included in the worksheet||Transactions|
|Format A||Basic||One||Invoice details||B2B / B2G|
|Format B||Basic||Two||1. Invoice details
2. Product details
|B2B / B2G|
|Format C||Detailed||Three||1. Invoice details
2. Product details
3. Payment details (including invoice reference details)
|B2B / B2G / Exports|
|Format D||Detailed||One||One combined worksheet with all the details of Format C||B2B / B2G / Exports|
Step 2: After downloading the applicable offline utility, enter all the details as required in the ‘Profile’ Tab under ‘Seller GSTIN Details’ and ‘Profile details’.
Step 3: In the ‘Invoice’ tab, enter the required details in the respective fields and ‘Validate’ the same.
Step 4: Use the ‘Prepare JSON’ button after the details are successfully validated. A JSON file will be generated containing details of all the invoices entered.
Step 5: Log in to the e-invoice portal and go to E-invoice -> Bulk Upload and select the JSON file to be uploaded. It is to be ensured that the JSON file is not more than 2MB.
Step 6: A summary of the invoices uploaded will be displayed on the screen. Each invoice is assigned a 64-character length IRN, and the same can be downloaded in an excel or JSON format. In case any errors are noted, it has to be corrected and reuploaded.
For information on bulk invoicing through various options under API, please refer to the e-invoice portal.
A taxpayer may need to cancel an IRN generated. Common reasons for cancellation are:
- Cancellation of invoice
- Wrong invoice details uploaded, etc.
Note: An IRN can be cancelled only within 24 hours of being generated and, it cannot be cancelled if a valid e-Way bill is already obtained.
The following steps may be followed for bulk IRN cancellation:
Step 1: Download the offline utility for Bulk IRN Cancellation by visiting the e-invoice portal.
Help -> Tools -> Bulk Generation Tools.
Step 2: After downloading the offline utility, enter the details of IRN’s to be cancelled, including the IRN, the reason for cancellation, and remarks (if any). Post this, ‘Validate’ the entered details.
Step 3: Use the “Prepare JSON” button after the tab is successfully validated. A JSON file will be generated containing details of all the IRN’s to be cancelled
Step 4: Log in to the e-invoice portal and go to E-invoice 🡪 Bulk IRN Cancel and select the JSON file to be uploaded
Step 5: The list of the IRNs cancelled is displayed on the screen. The same can be downloaded in excel format. In cases any errors are noted, the same is to be corrected and re-uploaded.
The benefits of the bulk generation facility are:
- Generates multiple IRN in one go
- Avoids duplication errors when duplicate invoices are uploaded
- Reduces time taken to generate IRN for multiple invoices