{"id":696,"date":"2020-12-09T04:52:43","date_gmt":"2020-12-09T04:52:43","guid":{"rendered":"https:\/\/www.akgvg.com\/blog\/?p=696"},"modified":"2021-02-26T06:30:49","modified_gmt":"2021-02-26T06:30:49","slug":"process-of-generating-and-cancelling-an-e-invoice","status":"publish","type":"post","link":"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/","title":{"rendered":"GST E-Invoice on Government Portal &#8211; II"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#Process_of_Generating_and_Cancelling_an_E-Invoice\" >Process of Generating and Cancelling an E-Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#Modes_of_generating_E-invoice\" >Modes of generating E-invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#How_to_generate_an_E-invoice\" >How to generate an E-invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#Step_1_%E2%80%93_Invoice_Creation\" >Step 1 &#8211; Invoice Creation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#Step_2_%E2%80%93_Invoice_Uploading_and_Authentication\" >Step 2 &#8211; Invoice Uploading and Authentication<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#Step_3_%E2%80%93_Generation_of_the_unique_IRN_Signing\" >Step 3 &#8211; Generation of the unique IRN &amp; Signing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#Step_4_%E2%80%93_Sharing_of_Data\" >Step 4 &#8211; Sharing of Data<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#Step_5_%E2%80%93_E-invoice_Downloading\" >Step 5 &#8211; E-invoice Downloading<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#How_to_cancel_valid_E-invoice_generated_through_IRP\" >How to cancel valid E-invoice generated through IRP?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.akgvg.com\/blog\/process-of-generating-and-cancelling-an-e-invoice\/#Process_to_cancel_an_e-invoice_%E2%80%93\" >Process to cancel an e-invoice &#8211;<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_of_Generating_and_Cancelling_an_E-Invoice\"><\/span>Process of Generating and Cancelling an E-Invoice<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In continuation to our previous blog on E-invoicing under GST, in this blog we\u2019ll be covering the process of<strong> how to generate an e-invoice <\/strong>through different modes such as off-line facility, Direct API integration and API integration through GSP. Also, we\u2019ll be discussing how to cancel valid e-invoice generated through Invoice Registration Portal (IRP).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"575\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-11-at-9.42.02-AM-1024x575.jpeg\" alt=\"\" class=\"wp-image-754\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-11-at-9.42.02-AM-1024x575.jpeg 1024w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-11-at-9.42.02-AM-300x169.jpeg 300w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-11-at-9.42.02-AM-768x431.jpeg 768w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-11-at-9.42.02-AM.jpeg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>W.e.f. 1<sup>st<\/sup> October 2020, E-invoicing provision was applicable for taxpayers whose aggregate turnover exceeds Rupees five hundred crores (Rs. 500 crores) and w.e.f. 1<sup>st<\/sup> January 2021, E-invoicing shall be applicable for those taxpayers whose aggregate turnover exceeds Rs 100 crores. For applicability of the provision, aggregate turnover shall be checked for each financial year beginning from FY 2017-18 and if the aggregate turnover is exceeding the threshold limit in any financial year then the said provision shall be applicable.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"111\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/image-1.png\" alt=\"\" class=\"wp-image-698\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/image-1.png 683w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/image-1-300x49.png 300w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Modes_of_generating_E-invoice\"><\/span><strong><u>Modes of generating E-invoice<\/u><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For the implementation of e-invoicing, following are the <strong>channels <\/strong>through which an E-invoice can be generated:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li><strong>Offline Facility &#8211; Bulk Upload Tool<\/strong>:- In this, the taxpayer <strong>prepares and uploads<\/strong> the file containing the <strong>multiple<\/strong> Invoice Reference Number (<strong>IRN<\/strong>) requests, and the e-invoicing system will process each one of them and return the IRN for all as applicable.<\/li><li><strong>Direct API integration<\/strong>: &#8211; This is a direct method in which the taxpayers\u2019 systems can be <strong>directly integrated<\/strong> for requesting the <strong>IRN <\/strong>and e-invoicing system will return the IRN.<\/li><li><strong>API Integration through GST Suvidha Provider (GSP)<\/strong>: &#8211; In this case, the taxpayer <strong>system integration <\/strong>can be done<strong> through<\/strong> the help of registered <strong>GSPs<\/strong> for requesting the IRN and the IRP will return IRN.<\/li><\/ol>\n\n\n\n<p>In the case of <strong>e-commerce transactions<\/strong>, the e-Commerce Operator <strong>can generate<\/strong> the IRN\/E-invoice <strong>on behalf of the supplier<\/strong> on whom E-invoicing is mandatory. In this case, the e-Commerce Operator should have been registered on the GST portal as an e-Commerce Operator and use e-Commerce GSTIN accordingly.<\/p>\n\n\n\n<h2 class=\"has-very-dark-gray-color has-text-color wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_generate_an_E-invoice\"><\/span><strong><u>How to generate an E-invoice?<\/u><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under e-invoicing system, a taxpayer will continue to generate invoices in the normal course of business. However, it needs to be done in a standard format for which <strong>E-invoice schema<\/strong> has been notified. Following are the steps for generation of an e-invoice-<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"951\" height=\"179\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-12-at-1.11.00-PM1.jpeg\" alt=\"\" class=\"wp-image-782\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-12-at-1.11.00-PM1.jpeg 951w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-12-at-1.11.00-PM1-300x56.jpeg 300w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-12-at-1.11.00-PM1-768x145.jpeg 768w\" sizes=\"auto, (max-width: 951px) 100vw, 951px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_1_%E2%80%93_Invoice_Creation\"><\/span><strong>Step 1 &#8211; Invoice Creation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The supplier will create an invoice in the prescribed format (e-invoice schema) using his accounting or billing software. It must have the mandatory details. The accounting software of the supplier will generate a JSON file.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_2_%E2%80%93_Invoice_Uploading_and_Authentication\"><\/span><strong>Step 2 &#8211; Invoice Uploading and Authentication<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Upload the details of invoice containing mandatory fields onto the IRP using the JSON file or via application service provider (app or through GSP) or through direct API. The IRP will act as the central registrar for e-invoicing and its authentication.<\/p>\n\n\n\n<p>IRP validates the key details of B2B invoices, checks for any duplications and generates an Invoice Reference Number (IRN also known as hash) for reference.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_3_%E2%80%93_Generation_of_the_unique_IRN_Signing\"><\/span><strong>Step 3 &#8211; Generation of the unique IRN &amp; Signing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>IRP generates the IRN, digitally signs the invoice and creates a QR code in Output JSON file for the supplier. There are four parameters based on which IRN is generated: Seller GSTIN, Invoice number, and FY (YYYY-YY) and document type (INV\/DN\/CN).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_4_%E2%80%93_Sharing_of_Data\"><\/span><strong>Step 4 &#8211; Sharing of Data<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Invoices in GSTR 1 (of supplier), GSTR 2A (of recipient), and GSTR 6A will be auto populated on a timely basis as data will be pulled in GSTN from IRP. Additionally, details will be forwarded to the e-way bill portal, if applicable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_5_%E2%80%93_E-invoice_Downloading\"><\/span><strong>Step 5 &#8211; E-invoice Downloading<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The portal will send the digitally signed JSON along with IRN and QR code back to the supplier.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_cancel_valid_E-invoice_generated_through_IRP\"><\/span><strong><u>How to cancel valid E-invoice generated through IRP<\/u><\/strong><strong>?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The IRN generated cannot be deleted. However, a provision has been provided to the taxpayer to cancel the IRN for various reasons like incorrect entry, duplicate entry etc.<\/p>\n\n\n\n<p>Before going for IRN Cancellation the user should note that-<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"927\" height=\"252\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-12-at-1.11.00-PM.jpeg\" alt=\"\" class=\"wp-image-783\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-12-at-1.11.00-PM.jpeg 927w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-12-at-1.11.00-PM-300x82.jpeg 300w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2020\/12\/WhatsApp-Image-2020-12-12-at-1.11.00-PM-768x209.jpeg 768w\" sizes=\"auto, (max-width: 927px) 100vw, 927px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_to_cancel_an_e-invoice_%E2%80%93\"><\/span><strong><u>Process to cancel an e-invoice &#8211;<\/u><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>To cancel an IRN user should select the <strong>\u2018Cancel\u2019 sub-option under \u2018E-invoice\u2019 on IRP<\/strong>.<\/li><li>Next, the user has to <strong>select and enter the Ack No. or IRN <\/strong>as per the availability.<\/li><li>Then, the system will display the E-invoice and will prompt user to <strong>select the reason of cancellation<\/strong>, enter remark and submit.<\/li><\/ol>\n\n\n\n<p><strong>This content is meant for information only and should not be considered as an advice or legal&nbsp; opinion, or otherwise.&nbsp;<a href=\"https:\/\/www.akgvg.com\/\">AKGVG &amp; Associates&nbsp;<\/a>does not intend to advertise its services through this.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Process of Generating and Cancelling an E-Invoice In continuation to our previous blog on E-invoicing under GST, in this blog we\u2019ll be covering the process of how to generate an e-invoice through different modes such as off-line facility, Direct API integration and API integration through GSP. Also, we\u2019ll be discussing how to cancel valid e-invoice&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[323,322,29,30,4],"class_list":["post-696","post","type-post","status-publish","format-standard","hentry","category-gst-services","tag-akgvg","tag-e-invoice","tag-gst","tag-gst-e-invoice","tag-gst-services"],"_links":{"self":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/comments?post=696"}],"version-history":[{"count":10,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/696\/revisions"}],"predecessor-version":[{"id":786,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/696\/revisions\/786"}],"wp:attachment":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/media?parent=696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/categories?post=696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/tags?post=696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}