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November 11, 2022

Latest FAQs related to E-invoicing in GST

by CA Shivam Jaiswal in GST

Latest FAQs related to E-invoicing in GST

Q.1 Whether e-Invoice is required for Export of Services ?

Yes, if you are eligible for e-Invoicing, all the invoices of B2B and exports need to be registered.

Q.2 Is there any time limit for delivery of goods or generation of e-waybill in e-Invoice ?

No, there is no time limit for delivery of goods or generation of e-waybill for the e-Invoice.

Q.3 Do you need to upload RCM Invoices also ?

Yes, if you are eligible for e-Invoicing, all the invoices including RCM invoices issued by the supplier need to be registered.

Q.4 When billing address is in one state and shipping address is in another state, which GST will apply – IGST or CGST/SGST ?

Type of GST (whether IGST or CGSTS/SGST)  is determined by  POS (Place of Suppy). If the Supplier state is same as POS, then it is CGSTS/SGST else IGST for B2B transactions.

Q.5 How to generate E-invoice for Services ?

The e-Invoice for services may be generated like any other invoice, by mentioning related SAC code and the total price in unit rate and the quantity may be mentioned as one .

Q.6 In how many days can we generate e-Invoice after preparing manual invoice and e-Waybill ?

Ideally, the e-invoice must be generated after preparing the manual invoice and before issuing it to the customer. The system presently allows to register invoices for the previous periods also.

Q.7 How to include freight charges in E invoice ?

Freight charges may be entered as line items in case there is a GST component or else they may be entered under ‘Other charges’.

Q .8 Whether E-Waybill is mandatory for service invoices ?

No, it is not required. e-Waybill is required only if at least one of the items in the invoice has Goods and the value of invoice exceeds Rs 50 thousand.

Q.9 Whether Shipping bill number and date can be entered in e-Invoice ?

Yes, they can entered. Please refer the schema of the invoice at https://envi-apisandbox.nic.in/version 1.03/generate-irn.html #JSONSchema for more details .

Q.10 Is there any time limit to prepare a credit note against E-invoice ?

Credit notes and Debit notes are not validated w.r.t time limit and against the original invoice. Hence, there is no time limit and they can be prepared and registered at any time as per business requirements.

Q.11 Whether shipping bill number is mandatory while preparing E- Invoice ?

No, shipping bill number or date is not mandatory for preparing e-invoice.

Q.12 I have crossed the notified Turnover in the current year, do I need to upload my invoices ?

No, e-Invoice is applicable only if the notified turnover is crossed in the previous years.

Can the regular invoice be maintained along with portal generated invoice ? Instead of sending the portal generated invoice can we send the regular format to customer.

Invoice sent to the customer must contain the IRN number and the OR Code. Along with this you may send the regular invoice also.

Q.13 How do I upload inoices, in case I do not have ERP system ?

The e-invoice portal https://gepp.einvoicel.gst.gov.in helps the suppliers in registering the invoices without the necessity for ERP system. This is a browser based and user friendly portal by which the e-invoices can be generated . The application may also be downloaded on to the mobile.

Q.14 Is e- Invoicing applicable if my customers are of SEZ type ?

Yes , its applicable . If the customer is of type SEZ , then e – invoice may be generated using transaction type as SEZWP / SEZWOP by the supplier .

Q.15 In how many days can we generate e-Invoice after making the invoice and e-waybill ?

Ideally, e-invoice must be generated after making the manual invoice and before issuing the invoice to the customer. Presently, system allows for the invoices to be registered for previous period also.

Q.16 If we miss to upload the invoices, then what is the solution ?

Presently, system allows for the invoices to be registered for previous period. So, if you have missed uploading, then you may still generate e-Invoice for the previous period invoices.

Q.17 Do we need to upload the Digital signature on E- Invoice portal ?

No, supplier cannot upload the digitally signed invoice to the portal. The e-invoice system will digitally sign the e-invoice details uploaded to the portal and return the signed invoice and QR code to the supplier .

Q.18 Where can I find tutorial videos on E-Invoice System ?

You may visit https://einvoice 1. gst.gov.in /others / CBT and https://gepp.einvoice 1.gst.gov.in /downloads /welcometogepp.mp4 to understand the e- invoice system and Gepp- on system .

Q.19 Where do I print the QR Code, IRN and Acknowledgement number on the e-Invoice ?

There is no specific place for printing the QR Code, IRN and Acknowledgement number on the invoice. However, they should be visible and in case of QR code, it should be possible to scan it.

Q.20 How should I generate e-Waybill for carrying goods through train ?

e-waybills may be generated for all the modes of travel such as Road, Train, Air and Ship. In case of train, you may enter the railway receipt number and date instead of vehicle number.

Q.21 I’m unable to enter slash ‘/’ in the document number, what should I do ?

Document number in e-Invoice should not be starting with 0, / and -. You should pass the document number without such characters.

Q.22 Whether manual invoice with USD/EURO Currency and E-Invoice with INR be used ? (Or) In export of services can we upload invoices in foreign currency ? (Or) Can we upload export invoice details with foreign currency ?

All invoices to be registered on the portal should contain the values in INR , however there are some optional fields in the schema in which the foreign currency may be included.

Please refer the schema at https://einv-apisandbox.nic.in/version1.03/generate-irn.html#JSONSchema

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