Page 56 - GSTL_3rd September 2020_Vol 40_Part 1

C6 GST LAW TIMES [ Vol. 40
taxpayer on the invoice being issued to the buyer. It may be noted that the IRN
can be generated by the supplier only and not by buyer or transporter.
There is a facility to the user to cancel the IRN, if active e-way bill is not
there. That is, the e-way bill is not generated or the e-way bill generated and later
cancelled, then the user is allowed to cancel the IRN.
The taxpayer can also see the features like rules, notifications, help,
manuals, Audio-Video materials, FAQs, etc. on the e-invoice portal.
The taxpayer can come to know his eligibility for generation IRN by
going to the e-invoice portal and selecting ‘e-invoice status of Taxpayer’ under
Search option. On entry of the GSTIN, the system will indicate whether this
GSTIN is enabled/notified for the IRN generation.
The taxpayer can also know the list of registered GSPs (GST Suvidha
Providers), who have enrolled to provide the e-invoice services to the taxpayers.
This option available as ‘GST Suvidha Providers (GSP) under search option.
One can upload the IRN generated and signed invoice file and get it
verified on the portal for the authenticity of the IRN. For this option, select
‘Verify Signed Invoice’ under Search option.
There is a facility to login to the e-invoice system. Single Sign On system
has been used to login to the e-way bill and e-invoice systems. That is, if the
taxpayer has the username and password created on the e-way bill system, then
same can be used to login to this system.
If the taxpayer has not registered in the e-way bill system, he can use the
registration facility and register for the e-invoice system. Then system enables
him automatically for both the e-way bill and e-invoice systems.
Presently, e-Invoice System provides the two modes of IRN generation -
Offline and API. The following table provide the different methods involved in
IRN generation based on the turnover of the taxpayers. The notified taxpayers
can use these modes for the generation of IRN. The taxpayers can also generate
the e-way bill along with the IRN in one go or generate IRN and the e-way bill
later based on the IRN. On generation of IRN, the system returns the signed
invoice in the JSON format with the QR code, which can be used to preserve and
share with the buyers, if required. Please refer to the Annexure for the sample
copy of the invoice along-with QR code on it.
There is an option in the website to download a Mobile App (for
Android and iOS) which may be used to verify the authenticity of the QR code
and the contents printed on the Invoice. This app may be used by any taxpayers
or any external agencies like banks and other financial institutions for verifying
the invoice.
The taxpayer can also know his/her sister concerns, generating the IRNs
and e-way bills using API, after logging into the portal. This helps him to tie up
with his/her sister concerns for integration of API mode.
Before integration with the API on production system, the taxpayer
needs to do the testing of API integration on the sand-box system (https://einv-
apisandbox.nic.in). In the sandbox system, the notified taxpayer can register and
understand the process of IRN integration and test the integration with his/her
own system. The following procedures explain how to on-board on production
system for API integration after completion of testing on sandbox.

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