GST WEEKLY UPDATE : 4/2023-24 (23.04.2023) by CA Vipul Khandhar
- BY CA VIPUL KHANDHAR
- New FAQs of E-invoice:
· 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.
· 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.
· 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.
Type of gst (whether igst or cgsts/sgst) is determined by pos (place of supply). If the supplier state is same as pos, then it is cgsts/sgst else igst for b2b transactions.
· 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.
· 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.
· 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’.
· 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.
· Whether shipping bill number and date can be entered in e-invoice?
Yes, they can be entered. Please refer the schema of the invoice at https://einv-apisandbox.nic.in/version1.03/generate-irn.html#jsonschema for more details.
· Is there any time limit to prepare a credit note against e-invoice?
· No, there is no time limit to prepare the credit notes or debit notes against the e-invoice.
· Whether shipping bill number is mandatory while preparing e- invoice?
No, shipping bill number or date is not mandatory for preparing e-invoice.
· 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.
Invoice sent to the customer must contain the irn number and the qr code. Along with this you may send the regular invoice also.
· How do i upload invoices, in case i do not have erp system?
The e-invoice portal https://gepp.einvoice1.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.
· 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.
· 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.
· 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.
· 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.
· Where can I find tutorial videos on e-invoice system?
· You may visit https://einvoice1.gst.gov.in/others/ cbt and https://gepp.einvoice1.gst.gov.in/ downloads/ welcometogepp.mp4 to understand the e-invoice system and gepp-on system.
· 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.
· How should i generate e-waybill for carrying goods through train?
E-way bills 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.
· I am 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.
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
- Procedure for applying for Amnesty scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders:
- The DGFT vide Policy Circular No. 1/2023 dated April 17, 2023 has issued a procedure for applying for an Amnesty scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders.
- Reference Public Notice No, 02/2023 dated April 01, 2023, the procedure for filing applications for Amnesty scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders is specified as follows
– Application for AA/EPCG discharge/closure shall be filed online by logging onto the DGFT Website and navigating to Services –> Advance Authorisation/DFIA > Closure of Advance Authorisation. For EPCG navigate to Services EPCG Closure of EPCG.
– The applicant shall select the checkbox for ‘Amnesty scheme for one-time settlement of default in export obligation’ and proceed to file application for closure against the concerned EPCG or AA authorisation as per the online proforma.
- AAR & Judicial Decisions:
(i) AAR On Employee services from branch office to head office, and vice versa to attract 18% GST:
(Applicant – M/s. Profisolutions Pvt Ltd)
Services provided by employees of a company’s branch office to its head office and vice versa located in different states would be liable to 18 per cent GST, the AAR has said in the case of Profisolutions Pvt Ltd that under GST law supply of services between two registrations of the same person in same state or in different states attract tax.
“Services, including services of common employees of a person, provided by branch office to head office and vice versa, each having separate GST registration, will attract GST liability,” the AAR said
Disclaimer:
This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavour has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.
(Author is a well known Chartered Accountant Practicing at Ahmedabad)
