GSTN issues Advisory on E-Invoicing

GSTN - issues Advisory - E-Invoicing - Taxscan

The Goods and Service Tax Network (GSTN) issued the updates on e-invoicing.

The GSTN stated that a certain set of taxpayers had started e-invoicing from 1st October, 2020. In the month of October, 2020, about 4.95 Crore invoices were generated by 27400 GSTINs.

The list of GSTINs (State-wise, along with Name of entity) who are actually generating IRN on e-invoice production portal (IRP) has been published. The list is being updated from time to time.

From January 1, 2021, Government has mandated e-invoicing for the taxpayers with aggregate turnover exceeding Rs. 100 Cr. (in any preceding financial year from 2017-18 onwards).

The GSTN notified that for all the notified taxpayers, API sandbox/testing is enabled since 29th October, 2020.

The trial e-invoice portal ( for testing the upload of invoices by notified taxpayers through offline utility (bulk generation tool) was activated from 6th November 2020.

The GSTN highlighted that the taxpayers need to note that the e-invoices/IRNs and e-way bills generated on trial e- invoice portal ( are for testing purposes only.
They do not have any legal validity and shall not be used for regular supplies, i.e. for actual movement of goods etc.

As a facilitation measure, all the GSTINs pertaining to taxpayers with aggregate turnover above the prescribed limit (as per latest notification) have been enabled for testing on the trial portal.

The enablement status on trial portal or production portal (IRP) doesn’t mean that the taxpayer is supposed to do e-invoicing. If e-invoicing is not applicable to a taxpayer, they need not be concerned about the enablement status and may please ignore it.

The Common errors while reporting invoices to IRP were compiled and made available on e-invoice portal. The taxpayers may please take note of these during the testing phase itself.

In case of errors, viz. ‘GSTIN is not active’ or ‘GSTIN is not present in e-invoice system”, facility is made available so that the GSTIN can be entered for checking on a real time basis with GST portal and update the same.

On GST portal, a new facility was added recently by which one can view the aggregate turnover slab for a taxpayer.

For more details Click here.

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