What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- Assessment of e-Invoicing applicability.
- Assistance with e-Invoice portal registration and setup.
- Guidance on IRP access and authentication requirements.
- Support for integrating e-Invoicing into existing invoicing processes.
- Better coordination between e-Invoices, GST returns, accounting records, and E-Way Bills.
- Reduced risk of invoice reporting errors and compliance gaps.
- Ongoing guidance on e-Invoice compliance requirements.
How the engagement works
E-Invoicing requirements are governed by the applicable provisions of the Central Goods and Services Tax Act, 2017, CGST Rules, notifications, circulars, and procedures prescribed by the GST authorities. The applicability of e-Invoicing depends on factors such as the taxpayer’s aggregate turnover, nature of supplies, and applicable exemptions and notifications. Eligible taxpayers are required to report specified invoices to the prescribed Invoice Registration Portal and comply with applicable requirements relating to IRN, QR code, invoice particulars, and reporting timelines.
Scenario 1: A growing business crosses the applicable e-Invoicing threshold and needs to implement e-Invoicing for its GST invoices.
Scenario 2: A company is transitioning from manual invoicing to an ERP or accounting system integrated with the e-Invoice system.
Scenario 3: A business wants to understand whether its turnover and transaction profile make e-Invoicing applicable.
Scenario 4: A taxpayer needs assistance connecting its invoicing or accounting workflow with the prescribed e-Invoice reporting process.
Scenario 5: A business faces e-Invoice generation errors, IRN issues, or compliance questions and requires professional assistance.
E-Invoice Applicability Assessment
We review turnover, business activities, transaction types, and applicable exemptions to determine whether e-Invoicing requirements apply to the taxpayer.
Portal Registration & Setup
We assist eligible taxpayers with the required e-Invoice portal access, authentication, and initial configuration.
Invoice Process Review
We review the taxpayer’s existing invoicing process and identify the information, workflow, and system changes required for e-Invoice compliance.
General questions
01What is e-Invoicing under GST?
E-Invoicing is a GST reporting mechanism under which specified taxpayers are required to report eligible invoices to the prescribed Invoice Registration Portal. An Invoice Reference Number (IRN) and applicable QR code are generated after successful reporting.
02Who needs to use e-Invoicing?
E-Invoicing applies to specified taxpayers based on applicable turnover thresholds, nature of supplies, and other conditions prescribed through GST notifications and rules. The exact applicability should be checked for the relevant period.
03Is e-Invoice the same as GST registration?
No. GST registration provides a GSTIN to a taxpayer, while e-Invoicing is a separate compliance mechanism applicable to specified taxpayers for reporting eligible invoices through the prescribed system.
04What is an IRN?
IRN stands for Invoice Reference Number. It is a unique reference generated for an eligible invoice after the invoice details are successfully reported and registered through the prescribed Invoice Registration Portal.
05What is the QR code on an e-Invoice?
The applicable QR code contains prescribed invoice information and is generated as part of the e-Invoice process. It helps facilitate verification of the reported invoice.
06Can e-Invoicing be integrated with accounting software?
Yes. E-Invoicing can be integrated with eligible accounting, ERP, or invoicing systems using the applicable technical and API mechanisms. We can help businesses understand the required data fields and process considerations.
07Can you help if an e-Invoice fails to generate?
Yes. We can review the error, invoice information, taxpayer details, and applicable reporting requirements and assist with identifying the appropriate corrective action.
