Managing Users on the e-Invoicing IRP for GST ComplianceUpdated on: December 13th, 2024

Introduction to e-Invoicing User Management

E-invoice generation is a mandatory requirement for taxpayers whose turnover exceeds INR 5 crore. Many of these businesses operate with multiple locations, including branches and head offices, or have staff working remotely from their principal place of business. In such scenarios, generating Invoice Reference Numbers (IRNs) for various locations from a single point can be inefficient and time-consuming.

To address this challenge, the e-invoice system offers user-friendly services, specifically user management features. These allow a taxpayer to establish multiple sub-user accounts under their primary account and allocate distinct roles to each.

The e-invoice portal provides four main functionalities within its user management section:

• Create sub-user
• Freeze sub-user
• Update sub-user
• Change Password

Key Updates Regarding e-Invoicing Regulations

• May 10, 2023: The CBIC announced the sixth phase of e-invoicing. Consequently, businesses with a turnover of ₹5 crore or more in any financial year since 2017-18 must issue e-invoices starting August 1, 2023.
• May 06, 2023: The GST department has temporarily extended the deadline for reporting older e-invoices on IRP portals by three months, suspending the previous 7-day limit. A new implementation date will be announced.
• April 13, 2023: According to GST Network advisories from April 12th and 13th, 2023, taxpayers with an annual turnover of ₹100 crore or more are required to report tax invoices and credit-debit notes to the IRP within seven days of the invoice date, effective May 1, 2023.
• October 11, 2022: The GST Council was considering extending e-invoicing to businesses with over ₹5 crore annual turnover from January 1, 2023. There were also discussions about including businesses with over ₹1 crore turnover by the end of the next fiscal year.
• August 1, 2022: The e-Invoicing system for Business-to-Business (B2B) transactions was expanded to include businesses with an annual aggregate turnover ranging from ₹10 crore to ₹20 crore, effective October 1, 2022, as per notification no. 17/2022.

Sub-User Functions on the IRP

Sub-users on the NIC's e-invoice portal are authorized to perform specific actions:

• Generate IRN
• Cancel IRN
• Report IRN generation

The Importance of Sub-Users in e-Invoicing

Often, the primary authorized individual may not personally generate IRNs due to time constraints, relying instead on staff or operators. Furthermore, from May 1, 2023, certain taxpayers with a turnover of INR 100 crore or more are required to report to the IRP within seven days of the invoice or credit-debit note date. (Note: The department has temporarily deferred this 7-day reporting limit for old e-invoices by three months, with a new date pending announcement.)

In such scenarios, creating sub-users is highly beneficial. The authorized person can assign specific tasks to sub-users without granting them full login credentials. For businesses operating from multiple locations, sub-users are particularly helpful, allowing a single authorized person to create and manage sub-users for different sites and monitor their activities. Each place of business can have up to 10 sub-users.

Steps for Creating Sub-Users

To establish sub-users on the NIC's IRP or e-invoice portal, follow these steps:

1. Navigate to the 'User Management' section and click on the 'Create sub-user' tab.
2. An One-Time Password (OTP) will be sent to your registered mobile number. Enter this OTP and click 'Validate'.
3. On the 'User Creation' screen, provide the necessary details.
4. Suffix User ID: You can create a sub-user ID by adding a suffix to your existing user ID. For instance, if your user ID is '1234', adding the suffix 'abc' will create the sub-user ID '1234_abc'.
5. Enter essential information for the sub-user, including their name, designation, mobile number, and email ID.
6. Select the specific place of business for which this sub-user is being created.
7. Choose the tasks you wish to enable for this sub-user and click 'submit'.
8. Upon successful validation of the sub-user ID, an SMS containing the password will be sent to the sub-user.

Steps for Freezing Sub-Users

You have the option to freeze a sub-user account, which prevents them from logging into the e-invoice system. Follow these steps to freeze a sub-user:

1. Select the 'Freeze sub-user option' under 'User Management' on the e-invoice system.
2. Choose the specific sub-user you intend to freeze from the list.
3. Click on the 'Freeze' button.
4. The selected sub-user's account will now be frozen.

Updating Sub-User Details

To modify sub-user information, click on "Update Sub-user" within the user management section. Updates can be made after successful OTP validation.