Exploring einvoice1.gst.gov.in: India's Primary E-Invoice Registration Platform

The first Invoice Registration Portal (IRP) for e-invoices in India, einvoice1.gst.gov.in, is managed by the National Informatics Centre (NIC). This platform enables GST-registered entities to generate and verify Invoice Reference Numbers (IRNs) in compliance with GST regulations. The e-invoicing framework was first implemented on October 1, 2020, for larger taxpayers and has since expanded to include smaller businesses with annual turnovers exceeding Rs.5 crore as of August 1, 2023. This article will detail the features of the NIC's e-invoicing portal, covering functionalities available both before and after user login.

• The primary official platform for GST e-invoice registration and IRN generation is einvoice1.gst.gov.in, operated by NIC, alongside einvoice2.gst.gov.in.
• This portal allows taxpayers to produce IRNs and authenticate invoice data digitally.
• Its features vary significantly depending on whether a user is logged in, providing diverse compliance tools and reporting capabilities.
• E-invoicing became mandatory for businesses with an aggregate turnover exceeding Rs.5 crore from August 2023.
• Other government-approved private IRPs also serve as alternatives to the NIC portals.

What is einvoice1.gst.gov.in?

The initial portal for generating Invoice Reference Numbers (IRN) for electronic invoices is einvoice1.gst.gov.in. This NIC-managed platform enables eligible taxpayers to register, upload invoices in bulk to acquire IRNs, and also validate, monitor, and cancel e-invoices. Businesses with an annual aggregate turnover above Rs.5 crore are currently required to generate e-invoices.

Facilities on the einvoice1.gst.gov.in

The e-invoice portal offers the following key facilities and functions:

• Taxpayer registration for the e-invoicing system.
• Generation of unique Invoice Reference Number (IRN) through a bulk upload feature.
• Tracking and verification of e-invoice details using the IRN.
• Search functionalities for taxpayers, Pincodes, goods or services, signed e-invoices, or master codes.
• Cancellation of an IRN.
• Printing of e-invoices.
• Generation of MIS reports.
• Authorization of sub-users to perform tasks like IRN generation, cancellation, or report generation.

einvoice1 Portal Before Login

Before logging into the e-invoice website, users can access several sections:

• Latest Updates: A section on the homepage displaying recent developments, implementations, and new features of the e-invoice portal.
• Laws: Contains relevant rules (e.g., Rule 48), forms (e.g., INV-01), and a list of GST notifications and circulars pertaining to e-invoicing under GST law.
• Help: Provides user manuals for IRN management, FAQs, and tools for bulk IRN generation.
• Search: Allows users to look up various information, including:
  • Taxpayer details by entering their GSTIN.
  • Pincode search to identify the corresponding state.
  • Product and service details using HSN Codes.
  • Verification of signatures and invoice data by uploading a JSON signed e-invoice file.
  • E-invoice status for a specific taxpayer via their GSTIN.
  • A list of GST Suvidha Providers.
  • Master codes for states, HSN, countries, ports, currency, and UQC.
• Downloads: Offers facilities such as:
  • A QR code verification application.
  • Sample signed e-invoice JSON files.
  • A concise document explaining QR codes.
  • FAQs related to QR codes.
  • Public keys for e-invoices, applicable to specific IRN generation periods.
• Contact Us: Provides an email address and phone number for support inquiries.
• Registration: This section is for first-time users to register for the e-invoicing system. Various registration options are available, including SMS-based, mobile-based, GSP-based, and API-based, determining the method of e-invoice generation.
• Login: Used to enter credentials after successful registration.

einvoice1.gst.gov.in Contents After Login

Upon successful login to the NIC’s e-invoice portal, the main menu screen presents five primary options:

• E-invoice
• MIS Reports
• User Management
• API Registration
• Change Password
• Update
• E-Way Bill

E-invoice

The e-invoice menu provides the following sub-menus:

• Bulk Upload: This option allows users to upload multiple invoices in a single JSON file, rather than individually. A bulk converter tool is available on the website to generate the JSON. Each invoice within the file will be assigned a distinct IRN.
• Cancel IRN: If errors occur during invoice detail upload, a generated IRN can be cancelled within 24 hours. It is important to note that a cancelled IRN remains unique and cannot be deleted. Invoices to be cancelled can be located by entering their acknowledgement number.
• Print e-invoice: Users can print e-invoices by entering the relevant IRN or e-invoice number.

MIS Reports

This option facilitates the generation of MIS reports. Users can obtain a list of uploaded invoices based on selected parameters and dates. This list can also be exported in Excel format.

User Management

For large business entities, this portal enables control over user access based on their roles within the organization. Options provided include ‘Create Sub-User’, ‘Freeze Sub-User’, ‘Update Sub-User’, and ‘Change password’. Each sub-user can be granted specific permissions to generate, cancel, or report IRNs. Sub-users receive separate login credentials, with their user ID typically being the main user’s ID followed by a suffix.

API Registration

Taxpayers who opt to integrate their ERP system directly or via a GSP with the e-Invoicing system should navigate to the ‘API Registration’ option and select ‘IP whitelisting’ to register their IP address with the portal.

Subsequently, users should select ‘Create API User’ under ‘User Credentials’ to register their GSTIN for the API interface and establish login credentials. If a sister concern of the GSTIN is already registered for the API interface, its details will be displayed. Users can then enter the client ID and client secret to set up login credentials for their own concern.

Change Password

Users have the ability to change their password frequently using this option.

Update

To streamline the e-invoice preparation process and avoid repetitive data entry, this option allows certain business details to be auto-populated by pulling information from the GST common portal.

E-Way Bill

The ‘e-way bill’ option simplifies the process of filling out Part A of the e-way bill, with only the vehicle number needing to be entered in Part B.