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Guide to E-invoice System Registration on IRP: Eligibility and Process

This guide explains the process and eligibility for e-invoice system registration on the Invoice Registration Portal (IRP) in India. It details how taxpayers must generate invoices through their accounting systems and upload them to the IRP, which then issues a unique Invoice Reference Number (IRN) and transfers data to other GST portals. The article outlines the turnover thresholds for mandatory e-invoicing compliance and lists specific entities exempt from these requirements, along with a step-by-step registration procedure.

📖 3 min read read🏷️ e-Invoice Registration

The electronic invoicing framework requires taxpayers to generate invoices using their own accounting or ERP systems. These invoices are then uploaded to an Invoice Registration Portal (IRP), such as the government-provided NIC e-invoice portal. The IRP assigns a unique Invoice Reference Number (IRN) and transmits the invoice details to both the GST portal and the e-way bill portal, automating data entry and streamlining the process.

Who Must Register for E-invoicing?

E-invoicing initially became mandatory from October 1, 2020, for businesses with an aggregate turnover exceeding Rs. 500 crore in any financial year from 2017-18 to 2019-20. Subsequently, the applicability was expanded:

  • From January 1, 2021, it included businesses with a turnover above Rs. 100 crore in any financial year from FY 2017-18.
  • By April 1, 2021, businesses with a turnover exceeding Rs. 50 crore were required to comply.
  • From April 1, 2022, the mandate extended to businesses with over Rs. 20 crore turnover.
  • Effective October 1, 2022, businesses with a turnover exceeding Rs. 10 crore also came under the e-invoicing regime.
  • Most recently, from August 1, 2023, e-invoicing became compulsory for businesses with a turnover greater than Rs. 5 crore.

Therefore, entities falling within these specified turnover thresholds are required to register for e-invoicing. However, certain categories of registered persons are exempt from e-invoicing regardless of their turnover:

  • Insurers, banking companies, or financial institutions, including Non-Banking Financial Companies (NBFCs).
  • Registered persons providing passenger transportation services.
  • Goods Transport Agencies (GTAs).
  • Registered persons offering services for admission to cinematographic film exhibitions in multiplexes.
  • Special Economic Zone (SEZ) units, as per CBIC Notification No. 61/2020 – Central Tax.

Where to Register for E-invoicing?

GST-registered taxpayers required to generate Invoice Reference Numbers (IRNs) must register with the e-invoice system using their GSTIN. Those already registered on the e-way bill portal can utilize their existing e-way bill login credentials for the e-invoice system, eliminating the need for a separate registration.

Steps for Registration on the E-invoice System

Step 1: Access the IRP Portal

Visit the NIC's IRP portal. If a taxpayer is already registered on the e-way bill portal, they can use the same login credentials for the e-invoice portal. If not, they must have a valid GSTIN and mobile number registered with the GST system. Upon accessing the e-invoice system URL, the initial screen will appear.

Step 2: Initiate New Registration

Navigate to the "Registration" tab. First-time GSTIN users can register by clicking on the e-invoice registration tab, which will display the e-invoice registration form. The user needs to input their GSTIN and the displayed captcha code, then click "Go" to submit. This action redirects the user to the e-invoice registration form.

Step 3: Verify Applicant Details

The system will display the applicant's details, such as name, trade name, address, mobile number, and email ID, as recorded on the GST portal. To verify these details, the user should click "Send OTP". A one-time password (OTP) will be sent to the registered mobile number. This OTP must be entered into the registration form, followed by clicking "Verify OTP".

After successful OTP verification, the system prompts the user to create a username (6-15 characters) and a password, which needs to be re-entered for confirmation. Clicking "Save" completes the process, allowing the user to log into the e-invoice system with the newly created credentials.

Important Notes:

  • Forgot Password: If a user forgets their password, they should select "Login -> Forgot Password", then enter their username, GSTIN, and registered mobile number on the e-invoice system. Upon successful validation, they can reset their password.
  • Forgot Username: If a user forgets their username, they should select "Login -> Forgot User Name", then enter their GSTIN and registered mobile number. The system will validate this information and send the username via SMS to the registered mobile number.

Further Reading

Frequently Asked Questions

What is the primary purpose of the Invoice Registration Portal (IRP)?
The Invoice Registration Portal (IRP) serves as a central system for taxpayers to upload their invoices, which are then validated, assigned a unique Invoice Reference Number (IRN), and transmitted to the GST and e-way bill portals, thereby automating compliance.
Which types of transactions typically require e-invoicing under GST?
E-invoicing under GST is generally mandatory for B2B (business-to-business) transactions, B2G (business-to-government) transactions, and exports, provided the supplier's aggregate annual turnover exceeds the specified threshold.
Can an e-invoice be amended after its generation?
An e-invoice cannot be directly amended on the IRP once generated. However, it can be cancelled within a specified time frame (usually 24 hours) if incorrect information was uploaded. Any subsequent corrections typically require issuing a credit or debit note against the original invoice.
What basic information is needed to register on the e-invoice system?
To register on the e-invoice system, a taxpayer generally requires a valid Goods and Services Tax Identification Number (GSTIN) and a registered mobile number associated with their GST registration. Existing e-way bill portal credentials can also be used for login.
Are small businesses exempt from e-invoicing requirements in India?
Yes, small businesses whose aggregate annual turnover falls below the current mandatory e-invoicing threshold (which is periodically updated by the government, currently Rs. 5 crore as of August 1, 2023) are generally exempt from generating e-invoices.

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