The GST council has approved the introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner. Taxpayers having an annual aggregate turnover of more than INR 500 crores had to adopt the e-Invoicing process from 1 October 2020 mandatorily. Furthermore, Taxpayers with an aggregate annual turnover of more than INR 100 crores have to implement this new invoicing process from 1 January 2021.
As on today, there are two modes/methods to generate e-invoices.
- Offline/excel tool
- API mode – directly or through GSPs like Masters India.
In this article, we will briefly discuss the operational procedure on how to download and use the offline tool GePP (GST E-Invoice Preparing And Printing Tool).
GePP is a simple, user-friendly and form-based Excel Tool. Here, taxpayers can enter invoices one by one and generate the respective IRNs. As of now, the NIC has issued the beta version of NIC-GST E-Invoice Preparing And Printing (NIC-GePP) tool. This tool aims to assist taxpayers who are not equipped with ERPs that can support the e-Invoicing mechanism (entering invoice in web-based form and printing the e-Invoice with QR code after downloading the IRN from the e-Invoice portal).
In short, NIC-GePP is a tool that will assist the taxpayers in preparing and printing e-Invoice with the QR code offline.
Step 1: Click on this link – https://einvoice1-trial.nic.in/Others/GePPInfo
Step 2: Select the appropriate user type and add the asked details.
Once valid details are successfully submitted, the tool will be automatically downloaded in excel format. Please make sure you are using 2010, or a higher version of MS office.
The options under the e-Invoice menu are explained below :
- New Invoice: The user can enter the invoice details using this option.
- Pending Invoices: These are the invoices for which IRNs have not been generated.
- Import QR code: The QR code file generated can be imported and updated in the tool.
- Print e-Invoice: This option may be used to print the e-Invoice.
- Generated e-Invoices: This contains all the e-Invoices for which IRNs have been generated so far, and this also acts as a repository of all IRNs.
- Payment details: This option can be used to update the payment details for all the invoices, including for which IRNs have been generated.
- Search: This option is used to search for e-Invoices based on specific criteria.
The Master menu consists of options to update the:
- Seller profile,
- Recipient Information and
- Product Information.
Note: It is mandatory to first update the Seller details, Recipient and Product master before entering the invoices.
Step 1: Prepare invoice manually or on ERP.
Step 2: Enter invoice details on the tool.
Step 3: Prepare the file (to upload) using the tool.
Step 4: Log in to the e-Invoice portal and upload the file.
Step 5: Generate the IRN and download the file.
Step 6: Import the downloaded file to the tool.
Step 7: Print e-Invoice with QR code.
- The invoice entry form is user-friendly. It works like a web form.
- Taxpayers can print e-Invoice directly from the tool with the QR code.
- The Tool validates the values of the invoice as per the applicable rule.
- This tool also helps to generate simple accounting statements.
- The data stored, edited and uploaded in this tool is in digital form and is easily exchangeable.
- The entry of profile details is mandatory before entering the invoices.
- The entry of Recipient and Product master with at least one record is mandatory before entering invoices.
- Only 10 line items per invoice can be entered using this tool.
- A maximum of 10 invoices can be kept pending for IRN generation.
- To print e-Invoices, import of IRN details is mandatory.
- GSTINs and HSN codes will not be validated in this tool.