Understanding the Initial GSTN Invoice Upload Process
This article details the initial process for uploading invoices to the GSTN portal, which commenced on July 24th. It outlines both offline and online preparation methods for submitting various invoice types like B2B and B2C. The piece also highlights user experiences and common challenges encountered during the first day of invoice submissions on the platform, such as file format requirements and manual entry inefficiencies.
On July 24th, the Goods and Services Tax Network (GSTN) portal enabled taxpayers to upload invoices for the first time. This article outlines the procedure for submitting invoices on the GSTN platform.
Process for Uploading Invoices on GSTN
To upload invoices, navigate to the official GST portal at gst.gov.in. From the Dashboard, select "Services," then "Returns," followed by "Returns Dashboard." Choose "File Returns" and then "Details of outward supplies of goods or services." Finally, you can opt to "Prepare online" or "Prepare Offline."
Preparing Invoices Offline for GSTN Upload
For offline preparation, a JSON file is required. This means converting your invoice data, typically stored in an Excel file, into the JSON format before uploading.
Preparing Invoices Online for GSTN Upload
When preparing invoices online, several options are available, including:
- B2B
- B2C (Large invoices)
- Credit/Debit Notes
Users should select the appropriate option, click "Add Invoice," input the necessary details, and then save. For B2B transactions, options encompass various transaction types, such as export sales, sales to Special Economic Zones (SEZ), and sales conducted via e-commerce platforms. For B2C transactions, sales facilitated by platforms like Amazon can also be recorded.
Initial Experience with the GSTN Invoice Upload Portal
The GSTN portal demonstrated a user-friendly and clear interface during its initial rollout. It provided distinct invoice categories, allowing users to accurately input transaction details for each.
Challenges Encountered During GSTN Portal Uploads
During the initial upload phase, several challenges were noted:
- Locating the specific section for invoice uploads proved difficult.
- The system exclusively accepted JSON files, necessitating the conversion of Excel-based invoice data.
- The manual, one-by-one entry of numerous invoices was identified as a time-consuming process.