Invoice Registration Process

Step-by-Step Guide to the Invoice Registration Process

What is Invoice Registration Portal (IRP)?

The IRP is the official portal of the Government of India, authorized for the validation and registration of invoices under the GST. Every invoice carries a unique IRN and QR code, making it original and eliminating any duplicate.

Key Functions of IRP

• Invoice validation and digital signing.

• Generation of IRN and QR codes.

• GST and e-way bill systems.

• Compliances under the regulations of e-invoicing.

What is Invoice Registration Process?

The invoice registration process is the process of submitting a B2B invoice to the IRP, where it is validated, signed digitally, and assigned a unique IRN before being integrated into the GST system.

Where to Register for e-Invoicing?

Businesses need to register on the Invoice Registration Portal (IRP) to generate e-invoices. Some of the government-approved IRP portals are.

• teinvoice1.gst.gov.in (Primary portal)

• Other designated portals as per government notifications.

How to Generate e-Invoices?

Businesses can create e-invoices by sending invoice information through various channels, such as API integration, bulk upload, and web-based methods. The IRP then verifies and issues an IRN before returning the signed invoice.

Time Gap for Submission of Documents to IRP

GSTIN recommends that the invoice be registered on the IRP within 24 hours. In case it is not registered within the given time, invoices will not be validated, and penalty will be charged for non-compliance.

E-Invoice Generation on IRP

IRP performs several processes for smooth and easy registration of invoices. A few of the major functions include the following

• Generate IRN/Invoice Reference Number

• Check for de-duplication for avoiding fraudulent entry.

• Digital sign of validated invoice for authenticity

• Generate QR codes for easy authentication

• Mail the invoice to suppliers/customers

• Off-line app facility for businesses who are working in low-internet areas

• Integration with GST and e-way bill system, which automatically fetches the GST and e-way bill details in the system, thus making all the compliance processes automatic.

E-invoice Generation

1. Generation of E Invoice Manually

• Login on IRP portal.
• Enter invoice details.
• Generate IRN and download the digitally signed invoice.

2. Generate E-Invoice in GST Portal

• Access the e-invoicing section on the GST portal.
• Upload invoice details.
• Validate and obtain IRN.

3. Generate E-Invoice for Unregistered Persons

• Businesses can generate B2C invoices for record purposes but do not need to register for IRN.

Who Should Register for E-Invoicing?

Annual Turnover	Mandatory E-Invoice Implementation Date
Exceeding ₹500 crore	1st October 2020
Exceeding ₹100 crore	1st January 2021
Exceeding ₹50 crore	1st April 2021
Exceeding ₹20 crore	1st April 2022
Exceeding ₹10 crore	1st October 2022
Exceeding ₹5 crore	1st August 2023

How to Register for E-Invoicing?

Step-by-Step Registration Process

• Visit IRP Portal : einvoice1.gst.gov.in.

• Registration Selection : On 'e-Invoice Registration'

• Insert GSTIN & Captcha : Enter GST, along with Captcha

• Auto filled Details : For verification of details received by way of GST reports.

• Verification of Detail : Verify details to be certain before applying for registration.
• Entering OTP & Confirmation : Verify through the one-time password sent on mobile no. registered or through Email.
• Set Username & Password : Set up login for future.
• Complete Registration : Start E-invoice Generation

Modes of Registering Invoices

Companies can register invoices through the following modes

• Web-based through Bulk Upload : Upload several invoices at a time.

• API-Based : Integration with ERP and accounting software.

• Mobile App-Based : Register invoices through smartphone.

• GSP-Based : Register through a GST Suvidha Provider (GSP).

The registration of the invoice is an important process under GST for business. Integration with e-invoicing will improve transparency, remove manual errors and make the task of filing tax easier. A company gets registration on IRP portals that brings compliance and streamlines invoicing operations.