case laws on e-invoice

[HimangshuKumar Ray]

Any one can enlighten me by publishing case reference on e-invoice

[Sadanand Bulbule]

Sir

Please post your query rather than taking the defence of case law.

[GUNASEKARAN K]

Sh.Himangshukumar Ray ji, please elaborate you query on e-invoice.

[KASTURI SETHI]

Sh.Ray Ji,

So many case laws are available. Pl inform your problem specifically. In this context also go through the following advisory issued by CBIC.

e-Invoice Portal (New) — Advisory

Source : https://www.gst.gov.in, dated 25-2-2023

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes & Customs, New Delhi

1. We would like to inform you that GSTN has on boarded four new IRPs (Invoice Reporting Portals) for reporting e-invoices in addition to NIC-IRP. As a result, the beta launch of a new e-Invoice portal (www.einvoice.gst.gov.in), has been done where taxpayers can find comprehensive information on e-invoice compliance in a user-friendly format, such as check your enablement status, self-enable themselves for invoicing, search for IRNs, web links to all IRP portals – All the relevant links/information in one convenient location. Taxpayers can log into the new e-invoice portal using their GSTN credentials for select services pertaining to their GSTIN profiles.

2. Taxpayers may note that the portal is reference site for all masters (data), news and updates, latest releases etc. For registering e-invoices and to access APIs, you still need to go to sites. The urls of IRPs sites authorised to generate IRNs as on date are as follows :

URL	URL Activation Status
	Active
	Shall be available soon

Also, at the helpdesk for e-invoice issues, for supporting the taxpayers vis-a-vis IRP issues is available at our Grievance Redressal Portal where the relevant IRP can be selected using the dropdown created for each of the private IRP.

3. Please note that taxpayers can continue to report e-invoices on the NIC IRP portal as previously.

4. GSTN is committed to making your compliance journey as smooth as possible. If you have any questions or concerns, please do not hesitate to contact us.

e-invoice registration services with private IRPs — Advisory

Source : https://www.gst.gov.in, dated 4-3-2023

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes & Customs, New Delhi

In another step towards further digitization of the business process flow, GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council. Four private companies viz. Clear Tax, Cygnet, E&Y and IRIS Business Ltd. were empaneled by GSTN for providing these e-invoice registration services to all GST taxpayers of the country. The details of the existing and new IPRs is available at https://einvoice.gst.gov.in/einvoice/dashboard

The taxpayers now have a choice of more than one IRP (earlier being the only single portal of NIC), which they can use to register their e-invoices. This adds significant capacity and redundancy to the single e-invoice registration portal which existed earlier.

The end-to-end flow of a digitally signed e-invoice between sellers and buyers by integration with the GST system will lead to ease of compliance for the taxpayers. It will also lead to facilitation of auto-drafting and auto-populating of invoice details in the GST returns which would lead to increased accuracy, correctness of reporting of supplies and availing of ITC by the recipients of the supply.

[Ganeshan Kalyani]

Recently, the time limit of 7 days to generate e invoice has been implemented in GST portal. This means the time limit was not there earlier. So, one may say that previously the e invoice could have been generated even after the sale has happened. Say for e.g. if notice is received pointing out the invoice not reported to IRP then taxpayer can very well generate IRN and complete the compliance. But on the other hand there are consequences also. That is, the invoice eligible for IRN is not sent to IRP and the movement of goods happened then there is a chance of detention of vehicle because without IRN invoice is invalid.

Like wise there are issues related to e invoice. If you please elaborate the query experts can share their views accordingly.

[Shilpi Jain]

The proposal of implementing the time limit for generating e-invoice has been deferred presently.

[Ganeshan Kalyani]

GSTN by advisory dated 06.05.2023 had deferred the reporting of old invoices to IRP by three month. But recently when I was generating e invoice , 7 days error has occurred. On checking with my GSP they confirmed that IRP has implemented the 7 days time limit. On that basis I stated in my reply that 7 days time limit is very well in place now l.

AI Summary

E invoice compliance: multiple authorised IRPs now handle IRN generation, while short reporting timelines remain contested. GSTN launched a consolidated e invoice portal as a reference point while multiple private IRPs were empanelled for IRN generation; taxpayers must use authorised IRP sites to generate IRNs and access APIs, benefit from increased capacity and auto population of returns, and may raise IRP specific issues via the grievance redressal helpdesk. Operational inconsistency has arisen where advisories deferred reporting of older invoices but some IRPs have enforced a short time limit for IRN generation, creating compliance risk.