Modes for getting invoice registered: Multiple modes will be made available so that taxpayer can use the best mode based on his/her need. The modes given below are envisaged at this stage under the proposed system for e-invoice, through the IRP (Invoice Registration Portal):

a. API based,

b. mobile app based,

c. offline tool based and

d. GSP based.

API mode:

Using API mode, the applicable tax payers and their ERP/internal IT services/accounting software providers can interface their systems and get the signed e-invoice

From IRP - after passing the relevant invoice information in JSON format. APIs will also handle multiple requests for invoices registration and to generate the IRN. This mode can also be used for multiple invoices as well. The e-way bill system provides the same methodology.

Printing of Invoice

The businesses will receive a signed JSON from the IRP. This payload can be received, converted to readable format and populated into a PDF file. The taxpayer can then print his paper invoice as he is doing today placing their logo and other information, as per business need. E- invoice schema only mandates what will be reported in electronic format to IRP and to receive the corresponding signed e-invoices from the IRP.

Cancellation of e-invoice

The seller can initiate cancellation of IRN of the e-invoice already reported, if that invoice is required to be cancelled by him/her. The cancellation of an invoice will be done as per procedure given under accounting standards.

The cancellation of e-invoice will be done by using the ‘Cancel IRN’ API (published on the e-invoice sandbox portal). The API will be a POST API and will required the IRN that is to be cancelled as the key parameter of the payload. Pl refer the e-invoice sandbox for more details on the specifications and how to exchange and handle the payload and responses respectively.

Amendment of e-invoice already reported:

Amendment of e-invoice already uploaded on IRP will be done only on GST portal. Any amended e-invoice, if reported to IRP, will get rejected as its IRN (unique hash) will be already be existing in the IRP system. Hence amendment of invoices will not be possible through the IRP.

Auto-population of e-invoice data in ANX-1 and ANX-2:

During trial of New Return: During the trial phase, e-invoice data will not get populated in the ANX-1 and ANX-2.