The Goods and Services Tax Network (GSTN) introduced e-Invoicing for certain Taxpayers with effect from 01 October 2020 and has been gradually onboarding Taxpayers on the e-Invoicing portal. Currently, e-Invoicing has been enabled for Taxpayers with turnover between INR 50-100 crores. The GSTN has also provided Taxpayers with offline tools for e-Invoicing (including bulk e-Invoicing). However, the use of offline tools can be time-consuming for medium to large Taxpayers. For such Taxpayers, the GSTN has introduced API-based e-Invoicing. API-based e-Invoicing facilitates the integration of the Taxpayer’s ERP and the e-Invoice Portal. After the integration is performed, the Taxpayer’s ERP will generate the e-Invoices on a real-time or scheduled basis without additional efforts from the Taxpayers.
There are two main types of API integration, i.e., Direct API integration and GST Suvidha Provider (GSP) API integration. In this article, we will discuss these types of integration.
For API integration, the following prerequisites are to be met:
- The invoice generation system must be automated.
- All traffic originating from the Taxpayer must be free of viruses, malware, intrusions, bots, etc.
- The Taxpayer must adhere to the provisions of the Information Technology Act, 2000 and its amendments along with the IT security standards and regulatory requirements of the Government of India.
- The Taxpayer must have adequate bandwidth to connect to the e-Invoice system.
- The Taxpayer’s applications integrating the API must support Secure Sockets Layer (SSL) with the minimum version of TLS 1.2.
- The Taxpayer should have a pre-production system for testing the integration.
The GSTN allows direct API access for Taxpayers having the requisite turnover. The following steps are to be followed:
- The Taxpayers must first test the API integration on the pre-production environment using the parameters in the sandbox portal set up by the GSTN.
- After the API is tested in the pre-production environment along with the minimum number of successful and failure cases (as noted by the GSTN for all possible cases or activities), the same must be updated in the test results template.
- In case there are additional scenarios over and above the test scenarios applicable to the Taxpayer, then such scenarios should also be tested.
- The test results should be sent to firstname.lastname@example.org from the Taxpayer’s registered email ID along with the IP addresses which need to be whitelisted to access the e-Invoice portal. A maximum number of 4 IP addresses can be whitelisted.
- The Taxpayers must also provide the contact details of the Technical Special Point of Contact (SPOC) / Project Manager handling the integration.
- After the evaluation, API access will be provided to the T
- The Taxpayer should create separate credentials for the production environment using the e-Invoicing self-help portal.
GST Suvidha Providers (GSPs) are intermediaries authorised by the GSTN. They can assist Taxpayers to develop platforms that are compliant with the GST provisions. GSPs have set up predefined APIs that are compliant with the GSTN’s policies and can be easily integrated into the Taxpayer’s ERP. With the help of these APIs, the Taxpayers can seamlessly connect to the e-Invoicing portal. In this type of integration, the Taxpayer’s key action is to select the most appropriate GSP. Thereafter, the GSP will assist the Taxpayer with the entire integration process, day-to-day activities, and support.
Note: At the time of initial set up, the Taxpayer must register the GSP on the e-Invoice portal.
Masters India is one of the leading GST Suvidha Providers among the 55 approved GSPs. Masters India’s APIs can be integrated with the following ERPs:
- Microsoft Dynamics NAV
- Any also any custom ERPs.
The API has the following functionalities:
- Generate Invoice Registration Number (IRN)
- Cancel IRN
- GET APIs
- Get e-Invoice by IRN
- Get GSTIN details
- System Health Check
Masters India’s IT infrastructure and code are audited and compliant under ISO and also provide the option of encrypted API communication.
The initial step-up costs with Masters India are relatively lower compared to direct integration, and the Taxpayers can pay as the business requirement grows.
Masters India offers integrated reporting and analytics for better visibility for the Taxpayers (about their compliance operations).
Masters India is trusted by 400+ enterprises who are served parallelly.
Masters India’s APIs and infrastructure are designed to scale and can provide the Taxpayers with uninterrupted experience as business requirements grow.
- Customer Support
Masters India offers 24/7 customer support and can assist the Taxpayers on any technical or functional queries.