Understanding the GST e-Invoice Preparing and Printing (GePP) Tool

The GST e-Invoice Preparing and Printing (GePP) facility was launched as part of the e-invoicing framework. This tool assists businesses unable to integrate directly with the Invoice Registration Portal (IRP). E-invoicing mandates apply progressively to companies exceeding a specified aggregate turnover (currently ₹10 crore) in any financial year from 2017-18 to 2019-20.

Recent Updates
May 10, 2023: The CBIC announced the sixth phase of e-invoicing. Starting August 1, 2023, businesses with an annual turnover exceeding ₹5 crore in any financial year from 2017-18 must generate e-invoices.
May 6, 2023: The GST Network postponed the 7-day time limit for reporting older e-invoices to IRP portals by three months. A new effective date is pending.
April 13, 2023: An advisory from GSTN on April 12-13, 2023, mandated that taxpayers with an annual turnover of ₹100 crore or more report tax invoices and credit/debit notes to the IRP within seven days of issuance, effective May 1, 2023.
August 1, 2022: Notification No. 17/2022 extended the e-invoicing system for B2B transactions to include businesses with an annual aggregate turnover between ₹10 crore and ₹20 crore, effective October 1, 2022.

What is the GePP Facility and Who Can Use It?

GePP, which stands for GST e-invoice preparing and printing tool, is an Excel-based utility. It helps taxpayers without an ERP solution to input invoice details into a user-friendly form and subsequently print the e-invoice with a QR code after downloading the Invoice Reference Number (IRN) from the e-invoice portal.

How to Access the GePP Facility?

The GST e-invoice preparing and printing tool is accessible on the e-invoice portal. Users can find it under the 'Bulk generation tool' option, located by navigating to the 'Help tab' > 'Tools' on the homepage.

Key Features and Functions of the GePP Facility

GePP is an Excel-based tool offering several functionalities:

• It provides a straightforward form for entering invoice details one by one.
• It supports the creation of both supplier and recipient master profiles.
• It aids in setting up HSN masters.
• It assists in preparing the e-invoice JSON file and generating the IRN.
• It enables downloading and importing the QR code directly into the tool.
• Finally, it allows for the printing of e-invoices from within the tool.

Advantages and Disadvantages of the GePP Tool

Benefits of the GePP facility include:

• It allows taxpayers to input data offline, facilitating the preparation and printing of e-invoices with QR codes.
• It ensures data exchange with the e-invoice system adheres to its specified interface format.
• The ability to maintain master data for suppliers, recipients, and products streamlines e-invoice generation through auto-population of details.
• There is an option to record payment details received for e-invoices.

Limitations of the GePP facility are:

• This tool is ideally suited for small taxpayers who do not utilize an ERP system and issue a limited number of B2B and export invoices (e.g., 10-12 per day).
• Entering profile, recipient, and product master details is a mandatory prerequisite before adding e-invoice information.
• A distinct GePP tool download is required for each GSTIN.
• The tool has a limit of ten invoices that can be entered.
• A maximum of ten invoices can be held pending for IRN generation.
• Importing IRN details is essential for printing e-invoices.
• The tool does not perform validation for GSTINs and HSN codes.

Distinction Between GePP and Bulk IRN Generation Tools

Bulk IRN generation tools enable e-invoice creation by uploading multiple invoices simultaneously. These Excel-based tools facilitate the export of invoice details from a taxpayer's billing software or ERP. The IRP then accepts these bulk JSON file upload requests.

Upon verification, the invoice registration portal generates a unique IRN and QR code for each e-invoice and subsequently digitally signs them. These tools offer four distinct formats to accommodate various taxpayer requirements:

• Format A: Suitable for businesses with one or two items per invoice.
• Format B: Designed for businesses with several line items in their invoices.
• Format C: Appropriate for businesses having numerous line items, including payment and reference details.
• Format D: Best for businesses with a large quantity of line items, payment details, and other relevant information.

In contrast, GePP is specifically for small taxpayers who do not have an ERP system, allowing them to directly enter invoice details into the tool. It integrates with the IRP for IRN generation and e-invoice JSON creation, supports QR code import, and facilitates e-invoice printing.

Therefore, while bulk IRN generation is a broader concept, the GePP facility is a specialized tool within this category, tailored for small taxpayers.