Page 57 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] DEPARTMENTAL CLARIFICATIONS C7
The Taxpayers having PAN based turnover more than Rs. 500 Crores can
use any of the following methods for IRN generation -
• Offline tool - Upload the invoices in standard format and generate the
IRN in one go.
• API - Through GSPs integration - System-to-system integration using
APIs through registered GSPs.
• API - Direct integration - System-to-System integration using API
directly from Taxpayers system.
• API - Through enabled sister concerned GSTIN - System-to-System
integration using API through the sister company of the Taxpayers
having same PAN. If it has been enabled for API.
• E-Way Bill API enabled Taxpayers - System-to-System integration
using API for already E-Way Bill enabled Taxpayers.
Detailed Procedures
(1) Using Offline Tool
• Please go to the https://einvoice1.gst.gov.in portal and see the
procedure for the preparation of the bulk upload request for
IRNs at Help → Tools → Bulk Generation tools.
• Once you have prepared the bulk upload request file with
the invoices, please login at the https://einvoice1.gst.gov.in
portal. If you have registered in the e-way bill portal
(https://ewaybillgst.gov.in), then you can use the login
credentials (username and password) of the e-way bill
system to login to the e-invoice portal. If you have not
registered in the e-way bill portal, then you can register in
the e-invoice portal at option Registration.
• On logging into the e-invoice portal, select the e-invoice
option and Bulk IRN option.
• Now, upload your request file and generate the IRNs for
your invoices.
• After generation, the system will also provide the
mechanism to download the IRN form with all the details.
• In case of any errors, the system shows the errors with the
requested invoices. You can correct them and request once
again.
(2) Using GSPs (GST Suvidha Providers)
• Before starting to work on this, you need to test the API
integration with the identified GSP in sand-box environment
(https://einv-apisandbox.nic.in/). After testing, GSP has to
submit the test summary report, as per the format provided
under ‘On Boarding’ at sandbox portal, to the email
support.einv.api@gov.in. After verification of the test summary
report, GSP will be provided the production API details.
• Please login at the https://einvoice1.gst.gov.in portal.
If you have registered in the e-way bill portal
(https://ewaybillgst.gov.in), then you can use the login

GST LAW TIMES  3rd September 2020  73