GST WEEKLY UPDATE : 01/2025-26 (06.04.2025) By CA Vipul Khandhar
-By CA Vipul Khandhar
- Advisory on Case Insensitivity in IRN Generation.
Dear Taxpayer,
- This is to inform you that, effective 1st June 2025, the IRP (Invoice Reporting Portal) would treat invoice/document numbers as case-insensitive for the purpose of IRN generation.
- To ensure consistency and avoid duplication, invoice numbers reported in any format (e.g., “abc”, “ABC”, or “Abc”) would be automatically converted to uppercase before IRN generation. This change aligns with the treatment of invoice numbers in GSTR-1, which already treats them as case-insensitive.
- The same is shared for your kind information please. For any further clarification, please reach out to the GST helpdesk.
- 2-Factor Authentication for e-Way Bill and e-Invoice System:
To enhance the security of e-Way Bill/e-Invoice System, NIC is introducing 2- Factor Authentication for logging in to e-WayBill / e-Invoice system. In addition to username and password, OTP will also be authenticated for login.
There are 3 different ways of receiving the OTP. You may enter any of the OTP and log into system. The various modes of generating OTP are explained below:
- SMS: OTP will be sent to your registered mobile number as
- On ‘Sandes’ app: Sandes is a messaging app provided by government so that you can send and receive messages. You may download and install the Sandes app on your registered mobile number and receive the OTP in it.
- Using ‘NIC-GST-Shield’ app: ‘NIC-GST-Shield’ is a mobile app provided by e-Way Bill /e-Invoice System, so that OTP can be generated by using the app. This app can be downloaded only from the e-Waybill / e-Invoice portal from the link ‘Main Menu2-Factor Authentication. Install NIC-GST-Shield’. Download, install and register this app on your registered mobile number. You should ensure the time displayed in the app should be in sync with e- Waybill/ e-Invoice system. On opening the app, OTP is displayed. You may enter this OTP and continue the authentication. The OTP gets refreshed after every 30 seconds. You will not require internet or any dependency on mobile network for generating the OTP on this app.
Registrationfor2-FactorAuthentication:
On logging to e-Waybill System go to Main Menu2Factor Authentication and confirm the registration. Once confirmed, the system will ask OTP along- with username and password. The OTP authentication is based on individual user accounts. The sub users of GSTIN will have separate authentication depending on their registered mobile number in the e-Way Bill/ e- Invoice System. Once you have registered for 2 Factor authentication, then the same is applicable for both e-Way bill and e-Invoice system.
Creation of sub-users:
For better management of e-waybills, main users may create sub-users and mobile number of the sub-user may be updated accordingly. The sub-user may be granted permissions to generate e-waybill or cancel e-waybill or all the options. Further, the activities of the sub-users may be monitored by the main-user on a regular basis.
3.GSTN enabled tab where the promoter/Director can now select their home state for performing biometric authentication
On March 3rd, 2025, the GSTN issued an advisory regarding enhancements in the biometric authentication process for GST registration. Previously, applicants selected for biometric authentication had to visit a designated GST Suvidha Kendra (GSK) in their jurisdiction. However, the GSTN has now introduced a new feature and made this feature is live on GST Portal, allowing certain promoters or directors to complete their biometric authentication at any GSK within their home state, streamlining the process and providing greater flexibility.
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E-Invoice changes: now it has to be generated within 30 days:
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-waybills 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’m 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
I’m 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.
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.
(The author is a well known Chartered Accountant practicing at Ahmedabad on Direct and Indirect Taxes.)
