{"id":1076,"date":"2022-10-10T13:12:05","date_gmt":"2022-10-10T13:12:05","guid":{"rendered":"https:\/\/irisirp.com\/?page_id=1076"},"modified":"2022-10-13T06:29:02","modified_gmt":"2022-10-13T06:29:02","slug":"faq-powered-by-irisirp","status":"publish","type":"page","link":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/","title":{"rendered":"FAQ powered by IRISIRP"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1076\" class=\"elementor elementor-1076\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c071b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c071b8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7029f09\" data-id=\"7029f09\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0db3a0a elementor-widget elementor-widget-spacer\" data-id=\"0db3a0a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.6 - 08-06-2022 *\/\n.e-container.e-container--row .elementor-spacer-inner{width:var(--spacer-size)}.e-container.e-container--column .elementor-spacer-inner,.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1050267 elementor-widget elementor-widget-mfn_faq\" data-id=\"1050267\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">1. Background of e-invoicing<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Why e-invoicing?<\/div><div class=\"answer\">The core objective of introducing e-invoicing is to gather data from the suppliers on a real-time basis and subsequently, to avoid further malpractices, if any. Further, it is one of the steps of Government towards \u2018Digital Bharat\u2019.<\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>E-invoicing \u2013 Why preferred?<\/div><div class=\"answer\">As you might be aware, across the world there have been numerous cases of GST\\ VAT evasion or fraud. \n\nAlso in India, almost more than 1.20 lac crore INR worth of frauds\/ fake invoicing related  were identified during 2017-2020 by DGGI.<\/br> \n\nGiven the scale of frauds, the Government is now focused on obtaining the data on a \u2018real time\u2019 basis of invoices which are being generated in the country. You might now say that we are already giving the data in GSTR-1 then why e-invoicing? We\u2019ll get to this in next few pages.<\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Invoice - \u2018Pulse\u2019 of business!<\/div><div class=\"answer\"><p>You might get a pop-up in your mind, why is Government so determined to introduce e-invoicing?<\/p><p>The answer to this will be: if you want to understand business of a particular taxpayer then you only need two datasets:<br \/>a) What is their inward supply i.e. what kind of purchases does the entity make, at what value and from whom?<br \/>b) What is their outward supply i.e. what kind of sales do they make, at what value and to whom?<\/p><p>If you have access to these two datasets, that too on a \u2018real-time\u2019 basis, then you know the <strong>\u2018pulse\u2019<\/strong> of the business i.e. the core of the business (which can further help in determining the genuineness or other-wise of the transactions).<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2e01d7 elementor-widget elementor-widget-mfn_faq\" data-id=\"c2e01d7\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">2.\tE-invoicing globally<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether India is pioneer in e-invoicing?<\/div><div class=\"answer\">We are not the first to introduce e-invoicing, few countries like South Korea, Germany and the European Union have already introduced e-invoicing a couple of years back. <\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>E-Invoicing \u2013 Globally!<\/div><div class=\"answer\">Although e-invoicing is prevalent across the world, it is not completely adopted by each VAT\/ GST levying country.<\/br>\n\nFurther, if you compare, globally, the total number of invoices generated to the number of e-invoices generated you\u2019ll get to know that the ratio of \u2018invoices to e-invoices\u2019 is quite low. It is around 10%, meaning 10 e-invoices are generated for every 90 normal invoices. \n<\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>How much time was given to taxpayers globally to prepare for e-invoicing?<\/div><div class=\"answer\">South Korea had introduced e-invoicing in 2011 and mandated it for most of the taxpayers around 2014. They gave a transition time of around <strong>3 years<\/strong> to their taxpayers so that they get well equipped with the system and its challenges.<\/br>\n\nGermany introduced the concept of e-invoicing in 2017 and they are still in the transition phase. The European union is also considering the introduction of e-invoices.<\/br>\n\nThe major difference between India and the countries mentioned above is that they have given substantial amount of transition time to their taxpayers to comply with the system of e-invoicing (as most taxpayers got only couple of months to understand and implement e-invoicing).<\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a44c849 elementor-widget elementor-widget-mfn_faq\" data-id=\"a44c849\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">3.\tDigital India and E-invoicing<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Is e-invoicing a digital check?<\/div><div class=\"answer\"><p>Till 1990s, inspectors used to be deputed at each factory (called as \u2018<strong>Physical<\/strong> assessment\u2019 era). Now, as we are in \u2018<strong>digital<\/strong> era\u2019, one can state that e-invoicing is equivalent of \u2018digital assessment\u2019. In a way there is transition from \u2018inspector\u2019 era to \u2018e\u2019-nspector era!<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Is e-invoicing a step towards Digital India?<\/div><div class=\"answer\">It can be said so as every business transaction has three major dimensions:\na. Invoice\nb. Payment\nc. Agreement<\/br>\n\nAs regards (a), e-invoicing is already introduced in India. As regards (b), now a days most of the transactions are \u2018digital\u2019 (say e-payments). In years to come, even Agreement may be digitized (and there could be a concept of e-agreements).<\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Why e-invoicing? as taxpayers are already submitting data through GSTR-1?<\/div><div class=\"answer\">Why do we need to generate e-invoices when we submit the data in GSTR-1? Its because we submit the data for the month say June in the succeeding month i.e. on 11 July.<\/br>\n\nAs you can see there\u2019s a delay of at least 30-40 days for the data to reach the Government. However, in case e-invoicing is applicable to a taxpayer then the said taxpayer is supposed to share the data on a real-time basis (without any time-lag).<\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b24737d elementor-widget elementor-widget-mfn_faq\" data-id=\"b24737d\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">4. Introduction of e-invoicing in India<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>When was e-invoicing introduced in India?<\/div><div class=\"answer\">Earlier, the Government had decided to roll out the facility of e-invoicing on a voluntary basis on 1.01.2020, however, due to technical reasons and COVID pandemic, the launch of the facility of e-invoicing was delayed and it was introduced in India from 1.10.2020 (for taxpayers having aggregate turnover more than INR 500 crores).<\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>To whom e-invoicing is applicable?<\/div><div class=\"answer\"><p>Let us now discuss the applicability of e-invoicing to a registered person on the basis of their aggregate turnover.<\/p><p>If in any of the previous years from 2017-18 onwards exceeds a prescribed turnover limit (as per relevant notifications), then issuing e-invoices is mandatory for the said taxpayer.<\/p><p>Initially, when this facility was introduced on 1.10.2020, it was made applicable if the aggregate turnover of the taxpayer was more than 500 Cr. Over a period of time, it has been made applicable to smaller entities as below:<\/p><table><tbody><tr><td style=\"background-color: #00b0f0;\" width=\"96\"><strong>Phase <\/strong><\/td><td style=\"background-color: #00b0f0;\" width=\"208\"><strong>With effect from<\/strong><\/td><td style=\"background-color: #00b0f0;\" width=\"208\"><strong>Aggregate Turnover<\/strong><\/td><\/tr><tr><td width=\"96\">I<\/td><td width=\"208\">1.10.2020<\/td><td width=\"208\">Above 500 crores<\/td><\/tr><tr><td width=\"96\">II<\/td><td width=\"208\">1.01.2021<\/td><td width=\"208\">Above 100 crores<\/td><\/tr><tr><td width=\"96\">III<\/td><td width=\"208\">1.04.2021<\/td><td width=\"208\">Above 50 crores<\/td><\/tr><tr><td width=\"96\">IV<\/td><td width=\"208\">1.04.2022<\/td><td width=\"208\">Above 20 crores<\/td><\/tr><tr><td width=\"96\">V<\/td><td width=\"208\">1.10.2022<\/td><td width=\"208\">Above 10 crores<\/td><\/tr><tr><td width=\"96\">VI<\/td><td width=\"208\">XX.XX.20XX (near future)<\/td><td width=\"208\">Above 5 crore?<\/td><\/tr><tr><td width=\"96\">VII<\/td><td width=\"208\">XX.XX.20XX (near future)<\/td><td width=\"208\">Above 1 crore?<\/td><\/tr><tr><td width=\"96\">VIII<\/td><td width=\"208\">XX.XX.20XX (near future)<\/td><td width=\"208\">Above say 20 lacs?<\/td><\/tr><\/tbody><\/table><p><br \/>It may be noted that in just two years, the e-invoicing threshold has been brought down from INR 500 crores to just INR 10 crores!<\/p><p>Further, it is pertinent to note that once e-invoicing is applicable to your organization then it will continue to apply till \u2018eternity\u2019 (or till your business continues to exist, whichever is earlier).<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What is E invoice? <\/div><div class=\"answer\"><p>E-Invoice is a system in which B2B invoices are required to be reported by the taxpayers electronically on a common GST portal.<\/p><p>Under the electronic invoicing system, an identification number is issued against every invoice by the Invoice Registration Portal (IRP).<\/p><p>In e-invoicing system, first, the invoice needs to be shared with Government portal (for generating QR code) and then only the invoice can be shared with the customer (alongwith QR code).<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">4<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Is e-invoicing voluntary, i.e. can entities with aggregate turnover below the prescribed limit also report invoices to IRP, if they wish to do so?<\/div><div class=\"answer\"><p>No, presently, only the notified class of persons will be allowed\/enabled to report invoices to IRP.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">5<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Our entity\u2019s aggregate turnover had crossed the prescribed threshold during current financial year (e.g. during 2020-21). From what date, I\u2019m supposed to start e-invoicing?<\/div><div class=\"answer\"><p>If your turnover exceeds the prescribed limit in the current financial year, then starting e-invoicing would be required w.e.f. beginning of next financial year. In the example given, as you had crossed the threshold during 2020-21, e-invoicing will be applicable w.e.f. 1st April 2021<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecea348 elementor-widget elementor-widget-mfn_faq\" data-id=\"ecea348\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">5.\tE-invoicing applicability to various types of supply<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether e-invoicing is applicable to all types of supply?<\/div><div class=\"answer\"><p>Answer is no. E-invoicing is applicable to:<\/p><ol><li>B2B supply<\/li><li>Deemed Supply (say to a Distinct person)<\/li><li>Supply by a SEZ Developer<\/li><li>Export of goods\/ services<\/li><li>Deemed exports<\/li><li>Credit notes<\/li><li>Debit notes<\/li><li>Supply to Government \\ PSU\u2019s<\/li><\/ol><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>E-invoicing not applicable for certain transactions<\/div><div class=\"answer\"><p>E-invoicing is not applicable to:<\/p><ol><li>B2C supply<\/li><li>Bill of supply<\/li><li>Job work<\/li><li>Import<\/li><li>Exempt supply<\/li><li>Financial credit note<\/li><\/ol><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>E-invoicing is not applicable to certain entities<\/div><div class=\"answer\"><p>E-invoicing is not applicable to:<\/p><ol><li>Special Economic Zone Units (Kindly note e-invoicing is applicable to Economic Zone Developers)<\/li><li>Insurance companies<\/li><li>Banking companies or financial institutions, including a non-banking financial company (NBFC)<\/li><li>Goods Transport Agency (GTA) supplying services in relation to transportation of goods by road in a goods carriage<\/li><li>Suppliers of passenger transportation service<\/li><li>Suppliers of services by way of admission to exhibition of cinematograph films in multiplex screens<\/li><li>Input Service Distributor<\/li><li>Persons registered in terms of Rule 14 of CGST Rules (OIDAR)<\/li><\/ol><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">4<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether e-invoicing is applicable for supplies involving Reverse Charge Mechanism?<\/div><div class=\"answer\"><p>If the invoice issued by notified person is in respect of supplies made by him but attracting reverse charge under Section 9(3), e-invoicing is applicable.<\/p><p>For example, a taxpayer (<em>say, a Firm of Advocates having aggregate turnover in a FY is more than Rs. 500 Cr.<\/em>) is supplying services to a company (who will be discharging tax liability as recipient under RCM), such invoices have to be reported by the notified person to IRP. <\/p><p>On the other hand, where supplies are received by from (i) an unregistered person or (ii) through import of services, e-invoicing <strong>doesn\u2019t arise \/ not applicable<\/strong>.<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b2cfb4 elementor-widget elementor-widget-mfn_faq\" data-id=\"8b2cfb4\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">6. Various documents and e-invoicing<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What documents covered under e-invoicing?<\/div><div class=\"answer\"><p>The documents for which e-invoicing is applicable are:<\/p><ol><li>Invoices<\/li><li>Credit notes<\/li><li>Debit notes<\/li><\/ol><p>The aforesaid documents when issued by notified class of taxpayers to a registered persons (i.e. B2B) or for the purpose of Exports are currently covered under e-invoice.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Who can issue an e-invoice?<\/div><div class=\"answer\"><p>As you all know an e-way bill can be generated by a supplier, recipient or the transporter. However, in case of e-invoice, it can only be generated by the supplier (in certain cases an electronic commerce operator can issue an e-invoice).<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>If e-invoice is applicable and am I supposed to issue physical copies?<\/div><div class=\"answer\"><p>Where e-invoicing is applicable, there is no need of issuing invoice copies in triplicate\/duplicate. This is specified in Rule 48(6) of CGST Rules<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">4<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether the financial\/commercial credit notes also need to be reported to IRP?<\/div><div class=\"answer\"><p>No, only the credit notes (i.e. with GST) and debit notes (i.e. with GST) issued under Section 34 of CGST\/ SGST Act have to be reported<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">5<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether e-invoicing is applicable for invoices between two different GSTINs under same PAN ?<\/div><div class=\"answer\"><p>Yes. e-invoicing by notified persons is mandated for supply of goods or services or both to a registered person.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">6<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What is IRN?<\/div><div class=\"answer\"><p>Invoice Registration Number (\u2018IRN\u2019) is a unique 64 digit character hash which is generated after the invoice is uploaded to the Invoice Registration Portal and it is verified by it. <br \/>Example of IRN: 35054cc24d97033afc24f49ec4444dbab81f542c555f9d30359dc75794e06bbe<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">7<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether data of e-invoice auto-migrate to GSTR 1?<\/div><div class=\"answer\"><p>Yes. On successful reporting of invoice details to IRP, the invoice data (payload) including IRN, will be saved in GST System. The GST system will auto-populate them into GSTR-1 of the supplier. IRN and IRN date will also be shown along with source marked as \u2018e-invoice\u2019 (except where such details were modified\/re-uploaded by taxpayer).<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">8<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What to do if the data in GSTR 1 is not as per E invoice?<\/div><div class=\"answer\"><p>If the e-invoice is not auto populated in the GSTR-1 of the said month then such data shall be manually filled in by the registered person. Feedback on such discrepancies can be shared here: <a href=\"https:\/\/selfservice.gstsystem.in\/\">https:\/\/selfservice.gstsystem.in\/<\/a><\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b240a2a elementor-widget elementor-widget-mfn_faq\" data-id=\"b240a2a\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">7.\tProcess flow and e-invoicing<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What was the typical transaction flow before e-invoicing was introduced in India?<\/div><div class=\"answer\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-1167\" src=\"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-300x70.png\" alt=\"\" width=\"345\" height=\"81\" srcset=\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-300x70.png 300w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-260x60.png 260w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-50x12.png 50w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-150x35.png 150w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing.png 638w\" sizes=\"auto, (max-width: 345px) 100vw, 345px\" \/><\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What is the transaction flow after e-invoicing?<\/div><div class=\"answer\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-1172\" src=\"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/transaction-flow-after-e-invoicing-300x104.png\" alt=\"\" width=\"300\" height=\"104\" srcset=\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/transaction-flow-after-e-invoicing-300x104.png 300w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/transaction-flow-after-e-invoicing-260x90.png 260w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/transaction-flow-after-e-invoicing-50x17.png 50w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/transaction-flow-after-e-invoicing-150x52.png 150w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/transaction-flow-after-e-invoicing.png 637w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>How to generate E-invoice?<\/div><div class=\"answer\"><p>Taxpayers will continue to create their GST invoices on their own Accounting\/Billing\/ERP Systems. These invoices will now be reported to \u2018Invoice Registration Portal (IRP)\u2019.<\/p><p>On reporting, IRP will generate a unique \u2018Invoice Reference Number (IRN)\u2019, digitally sign it and return the e-invoice with QR code. A GST invoice will be valid only with a valid IRN.<\/p><p>IRP also generates QR code containing the unique IRN along with certain other key particulars. The QR code (which can be printed on invoice) enables offline verification of the fact whether the e-invoice has been reported on the IRP or not (using Mobile App etc.) <\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">4<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Which will be the date of invoice when physical and E invoice is generated?<\/div><div class=\"answer\"><p>Invoice date and e-invoicing reporting date can be different (although this situation should be avoided as e-invoice should be generated on a real time basis). As for all purposes e-invoice is considered as valid document and thus, date appearing on e-invoice (as specified by the taxpayer) may be considered.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">5<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>I forgot to issue E invoice. Can I reissue E invoice?<\/div><div class=\"answer\"><p>Yes (although this situation should be avoided as e-invoice should be generated on a real time basis).<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">6<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Is there any need to sign the e-invoice? Physically or digitally?<\/div><div class=\"answer\"><p>Rule 48 (q) prescribes that invoice should be signed by authorised representative (physically or digitally). Further, Proviso to Rule 46 states \u201c<em>Provided also that the signature or digital signature of the supplier or his authorised representative <strong>shall not<\/strong> be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act,2000 (21 of 2000)<\/em>\u201d<\/p><p>Given aforesaid, since E-invoices carry QR code, the requirement of physical\/ digital signature by an authorized representative should be declared by CBIC as redundant formality and hence it should be removed. Meanwhile, to avoid dispute, its preferable to sign the invoices (digitally o physically).<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">7<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>After generation of E invoice am I require to generate E-way bill?<\/div><div class=\"answer\"><p>The Invoice Registration Portal and the e-way bill portal are inter connected, hence Part A of the e-way bill is generated and filled automatically by the system but the supplier\/ transporter is required to fill in Part B of e-way bill.<\/p><p>In case both Part-A and Part-B of e-way bill are provided while reporting invoice details to IRP, they will be used to generate e-way bill. In case Part-B details are not provided at the time of reporting invoice to IRP, the same will have to be provided by the user through \u2018e-way bill\u2019 tab in IRP log in or e-Way Bill Portal, so as to generate e-way bill.<\/p><p>All invoice information is transferred from <a href=\"https:\/\/einvoice1.gst.gov.in\/\">https:\/\/einvoice1.gst.gov.in\/<\/a> portal to both the GST portal and e-way bill portal in real-time. Therefore, it eliminates the need for manual data entry while filing GSTR-1 return as well as generation of part-A of the e-way bills, as the information is passed directly by the IRP to GST portal.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">8<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Can I use the same data for generation of E way bill?<\/div><div class=\"answer\"><p>Yes, you can use the same data for generation of e-way bill. Ideally, only Part B of the e-way bill needs to be filled.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">9<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Do I have to issue E revised invoice required after revocation of cancellation of registration as per rule 21A?<\/div><div class=\"answer\"><p>Yes (as only on the basis of e-invoice ITC can be availed by recipient).<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b346e2 elementor-widget elementor-widget-mfn_faq\" data-id=\"5b346e2\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">8.\tTool for e-invoicing<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether any tool is provided to report invoices to IRP? <\/div><div class=\"answer\"><p>Yes. For entities not having their own ERP\/Software solutions, they can use the offline utility (\u2018bulk generation tool\u2019) downloadable from the e-invoice portal. Through this, invoice data can be easily reported to IRP and obtain IRN\/signed e-invoice . Bulk uploading of invoices through the utility offline bulk generation tool is possible.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What are the modes of generation of JSON?<\/div><div class=\"answer\"><p>The Government has provided us with various mechanism:<\/p><ol><li>Offline bulk upload facility<\/li><li>Direct API integration<\/li><li>API integration through GSP<\/li><\/ol><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Do we require any specific tool\/ software other than accounting software?<\/div><div class=\"answer\"><p>Taxpayers cam either use e-invoicing tool provided by Government or a tool provided by private accounting \/ ERP players. If the registered person is equipped with any accounting software\/ ERP, then the taxpayer may use such software to generate the invoice and further the IRP portal to validate the same.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">4<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Can taxpayer generate bulk E invoice? <\/div><div class=\"answer\"><p>Bulk IRN generation facility is provided by the Invoice Registration Portal (IRP) where multiple invoices can be uploaded at once. Refer <br \/><a href=\"https:\/\/einvoice1.gst.gov.in\/Documents\/UserManual_BulkE_invoiceGenerationtool.pdf\">https:\/\/einvoice1.gst.gov.in\/Documents\/UserManual_BulkE_invoiceGenerationtool.pdf<\/a><\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">5<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Where can you check whether you need to issue e-invoice or not?<\/div><div class=\"answer\"><p>Yes, it can be checked at <a href=\"https:\/\/einvoice1.gst.gov.in\/Others\/EinvEnabled\">https:\/\/einvoice1.gst.gov.in\/Others\/EinvEnabled<\/a><\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">6<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Enabled\u2019 does not mean \u2018Applicable\u2019!<\/div><div class=\"answer\"><p>If you go onto the portal for e-invoice and check for whether the option for e-invoice is \u2018<strong>enabled<\/strong>\u2019 for a particular taxpayer, then one may get to know that it is enabled for the said taxpayer . However, this does not imply that the taxpayer is liable to issue e-invoices, it simply means that the facility is \u2018enabled\u2019. Taxpayers need to check the applicability provisions to see whether they are liable to issue e-invoice or not.<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d2a069 elementor-widget elementor-widget-mfn_faq\" data-id=\"0d2a069\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">9.\tBuyer and e-invoicing<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether recipient\/ buyer should ensure that e-invoices are raised?<\/div><div class=\"answer\"><p>The recipients need to ensure that if their supplier is liable to issue e-invoice then the said supplier issues e-invoices, else the right to claim ITC of the recipient may get jeopardized. This is because of Rule 48 (5) read with Section 16 (2) of CGST Act. Rule 48 (5) states as under:<br \/>\u201c<em>(5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said subrule shall not be treated as an invoice.<\/em>\u201d<\/p><p>Section 16 (2) states that ITC is available only on the basis of tax invoice. Thus, basis Rule 48 (5) GST Authorities may try to deny ITC<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>How to verify an e-invoice?<\/div><div class=\"answer\"><p>Anyone can verify the authenticity or the correctness of e-invoice by uploading the signed JSON file or Signed QR Code into e-invoice system. The option \u2018Verify Signed Invoice\u2019 under Search option can be selected and the signed JSON file can be uploaded and verified .<\/p><p>Similarly, the QR Code Verify app may be downloaded and used to verify the QR Code printed on the Invoice.<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77f826b elementor-widget elementor-widget-mfn_faq\" data-id=\"77f826b\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">10.\tCompliances and e-invoicing<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>E-invoices can lead to reduction in further compliances?<\/div><div class=\"answer\"><p>The IRP and the e-way bill system are interconnected and therefore this may reduce the work of uploading the same data again and again. Part A of the e-way bill will be auto-populated with the help of this system. Also, GSTR-1 gets auto-populated.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Whether e-invoicing will auto-populate entire GSTR-1?<\/div><div class=\"answer\"><p>Simple answer is no as many other fields still need to be verified\/ amended \/ added \/ reviewed as stated below:<\/p><table width=\"623\"><tbody><tr><td style=\"background-color: #00b0f0;\" width=\"66\"><strong>Table <\/strong><\/td><td style=\"background-color: #00b0f0;\" width=\"558\"><strong>Description <\/strong><\/td><\/tr><tr><td width=\"66\"><strong>4<\/strong><\/td><td width=\"558\">Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6<\/td><\/tr><tr><td width=\"66\"><strong>4A<\/strong><\/td><td width=\"558\"><p>Supplies other than those<\/p><p>(i) attracting reverse charge and<\/p><p>(ii) supplies made through e-commerce operator<\/p><\/td><\/tr><tr><td width=\"66\"><strong>4B<\/strong><\/td><td width=\"558\">Supplies attracting tax on reverse charge basis<\/td><\/tr><tr><td width=\"66\"><strong>4C<\/strong><\/td><td width=\"558\">Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)<\/td><\/tr><tr><td width=\"66\"><strong>6<\/strong><\/td><td width=\"558\">Zero rated supplies and Deemed Exports<\/td><\/tr><tr><td width=\"66\"><strong>6A<\/strong><\/td><td width=\"558\">Exports<\/td><\/tr><tr><td width=\"66\"><strong>6B<\/strong><\/td><td width=\"558\">Supplies made to SEZ unit or SEZ Developer<\/td><\/tr><tr><td width=\"66\"><strong>6C<\/strong><\/td><td width=\"558\">Deemed Exports<\/td><\/tr><tr><td width=\"66\"><strong>9<\/strong><\/td><td width=\"558\">Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof<\/td><\/tr><tr><td width=\"66\"><strong>9B<\/strong><\/td><td width=\"558\">Debit Notes\/Credit Notes\/Refund voucher (Registered)<\/td><\/tr><tr><td width=\"66\"><strong>12<\/strong><\/td><td width=\"558\">HSN-wise summary of outward supplies<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>E-invoicing may lead to one more reconciliation!<\/div><div class=\"answer\"><p>Already taxpayers need to reconcile numerous things (as below) and to that list e-invoicing is added again:<\/p><ol><li>E-invoices (B2B) and normal invoices (B2C) vis-\u00e0-vis GSTR-1<\/li><li>E-invoices and normal invoices received vis-\u00e0-vis GSTR 2A\/2B<\/li><li>E-invoices vis-\u00e0-vis IRN generated<\/li><li>E-invoices vis-\u00e0-vis E-way Bill etc<\/li><\/ol><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b266813 elementor-widget elementor-widget-mfn_faq\" data-id=\"b266813\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">11.\tPrinting e-invoices<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Can we print an e-invoice?<\/div><div class=\"answer\"><p>Yes. It will be possible for both the seller as well as the buyer to print the invoice, using the signed JSON payload returned by the Invoice Registration Portal (IRP). The QR code will not be an image sent by the IRP but string, which the accounting\/billing software or the ERP will read and convert into QR Code.<\/p><p>Seller must place the QR Code on the invoice. This will enable its validation.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>How to print an e-invoice?<\/div><div class=\"answer\"><p>Here are the steps to follow:<\/p><p><strong>Step 1:<\/strong><\/p><p>Login on the e-invoice portal using the username password and entering the captcha code.<\/p><p><strong>Step 2:<\/strong> <\/p><p>Select \u2018Print\u2019 under 'E-Invoice' appearing on the left-hand side of the dashboard.<\/p><p><strong>Step 3:<\/strong> <\/p><p>Enter the ACK No. or 64-character length invoice reference number and click \u2018Go\u2019<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Example \u2013 Digitally Signed Invoice<\/div><div class=\"answer\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-1245\" src=\"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/digital-signed-invoice-300x114.png\" alt=\"\" width=\"300\" height=\"114\" srcset=\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/digital-signed-invoice-300x114.png 300w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/digital-signed-invoice-260x99.png 260w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/digital-signed-invoice-50x19.png 50w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/digital-signed-invoice-150x57.png 150w, https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-content\/uploads\/2022\/10\/digital-signed-invoice.png 535w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">4<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Can the supplier place their entity logo on e-invoice? Is this part of schema?<\/div><div class=\"answer\"><p>After reporting invoice details to IRP and receipt of IRN, at the time of issuing invoice to receiver (<em>e.g. generating as PDF and printing as paper copy or forwarding via e-mail etc.<\/em>), any further customization, i.e. insertion of company logo, additional text etc., can be made by respective ERP\/billing\/accounting software providers.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">5<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>How these small businesses will get the invoice from those big suppliers?<\/div><div class=\"answer\"><p>In the same way as it is being done now. For example, the large taxpayers can convert the signed e-invoice JSON into PDF and share the copy by e-mail or send printed copy by post, courier etc.<\/p><p>However, a mechanism to enable system-to-system exchange of e-invoices will be made available in due course by the GSTN.<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7723e14 elementor-widget elementor-widget-mfn_faq\" data-id=\"7723e14\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">12.\tAmending and cancelling e-invoices<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Can we amend the details furnished in IRP?<\/div><div class=\"answer\"><p>No, we cannot. Once the invoice is furnished through the portal it cannot be amended. It can only be canceled within 24 hours from generation.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Can we cancel an e-invoice?<\/div><div class=\"answer\"><p>Yes, we can cancel an e-invoice within 24 hours from the generation of such an invoice. We cannot cancel an e-invoice after the expiry of 24 hours in any condition whatsoever. However, if the registered person still wishes to cancel \/ delete the invoice then such person shall delete the details from GSTR -1 as and when required.<\/p><p>We cannot completely delete an e-invoice, there will be a trace that an e-invoice was generated even if it gets canceled. The IRN so used in the canceled invoice cannot be used again for another invoice. This is because IRN is a string based on supplier\u2019s GSTIN, document number, type of document and financial year.<\/p><p>There is a facility to the user to cancel the IRN, if active e-way bill is not there. That is, the eway bill is not generated or the e-way bill generated and later cancelled, then the user is allowed to cancel the IRN.<br \/><a href=\"https:\/\/einvoice1.gst.gov.in\/Documents\/eInvoice_process.pdf\">https:\/\/einvoice1.gst.gov.in\/Documents\/eInvoice_process.pdf<\/a><\/p><p>If taxpayer wants to cancel an e-invoice after the generation of e-way bill, then you will have to cancel the e-way bill first and then only the e-invoice can be canceled. Given that the e-way bill and e-invoice are canceled within 24 hours from the generation.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>After generation of e-invoice goods are not dispatched and order is cancelled. What to do?<\/div><div class=\"answer\"><p>In such a case e-invoice may be cancelled, if such discrepancy is noticed within 24 hours following the generation of e-invoice. If such discrepancy is not noticed within aforementioned period, then the taxpayer is required to make changes in GSTR 1 of the said month (say through issuance of Credit Note).<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">4<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What if wrong HSN is mentioned e-invoice. How to correct it?<\/div><div class=\"answer\"><p>E-invoice cannot be amended but only cancelled. In case its not possible to cancel the e-invoice then in such cases grievance (alongwith invoice number and specific issue) should be communicated to GST Helpdesk.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">5<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>I wrongly quoted GSTN of the customer. How do I correct it?<\/div><div class=\"answer\"><p>The taxpayer in any given situation cannot amend the details furnished in an e-invoice. The portal itself does not provide such option. The e-invoice can be cancelled within 24 hours from the generation. If the said 24 hours have lapsed, then credit note can be issued.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">6<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What data is embedded in QR Code?<\/div><div class=\"answer\"><p>The QR code will consist of the following key particulars of e-invoice:<\/p><ol><li>GSTIN of Supplier<\/li><li>GSTIN of Recipient<\/li><li>Invoice number, as given by Supplier<\/li><li>Date of generation of invoice<\/li><li>Invoice value (taxable value and gross tax)<\/li><li>Number of line items<\/li><li>HSN Code of main item (line item having highest taxable value)<\/li><li>Unique IRN (Invoice Reference Number\/hash)<\/li><li>IRN Generation Date<\/li><\/ol><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">7<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What does the IRP validate?<\/div><div class=\"answer\"><p>IRP is only a pass-through validation portal validating key fields. After the validation the IRN will generate QR code and IRN.<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-427b6d0 elementor-widget elementor-widget-mfn_faq\" data-id=\"427b6d0\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">13.\tScheme and e-invoicing<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What are the Schema contents?<\/div><div class=\"answer\"><p>The schema contains both \u2018mandatory\u2019 as well as \u2018optional\u2019 fields.<\/p><p>The e-invoice which is not filled with \u2018mandatory\u2019 fields may not be regarded as an invoice at all. As regards, \u2018optional\u2019 fields, even if the optional fields are not filled, still its fine.<\/p><p>Examples of \u2018mandatory\u2019 are given below: <\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Key components of e-invoice \u2013 mandatory<\/div><div class=\"answer\"><ol><li>Name of supplier<\/li><li>GSTIN of supplier<\/li><li>Address of supplier<\/li><li>Name of buyer<\/li><li>GSTIN of buyer<\/li><li>Total tax amount<\/li><li>Quantity<\/li><\/ol><p>It may be noted that taxpayers cannot mention number the invoice as \u2018001\u2019. As a human, we understand it but the software\\ machines cannot understand this numbering. Thus, taxpayers must ensure that valid nomenclature is used for e-invoices.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Examples of \u2018optional\u2019 fields are given below:<\/div><div class=\"answer\"><ol><li>Contract number<\/li><li>Project reference<\/li><li>Vender PO reference<\/li><li>Expiry date<\/li><li>Warranty date<\/li><li>Amount due\/ outstanding<\/li><\/ol><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2b786 elementor-widget elementor-widget-mfn_faq\" data-id=\"1d2b786\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"faq\"><h4 class=\"title\">14.\tStep plan for recipient<\/h4><div class=\"mfn-acc faq_wrapper \"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>What should be your action plan?<\/div><div class=\"answer\"><p>It is advised that entities should start their e-invoicing preparations early to comply with the system of e-invoicing. Entities should work with their IT\/ ERP teams and see to it that they can scaled up whenever to comply with the rules and regulations, if required. For e-invoicing implementation, you should closely work with the Finance Department, Procurement Team, Sales Team, Logistics Team etc.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>Can taxpayer provide Feedback to Government?<\/div><div class=\"answer\"><p>If you\u2019re thinking about sharing concerns, then you can provide feedback to at the following- <\/p><ol><li><a href=\"mailto:Support.einv.api@gov.in\">Selfservice.gstsystem.in<\/a><\/li><li><a href=\"mailto:e-invoice@gstn.org.in\">e-invoice@gstn.org.in<\/a><\/li><li><a href=\"mailto:Support.einv.api@gov.in\">Support.einv.api@gov.in<\/a><\/li><\/ol><\/div><\/div>\n<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>1. Background of e-invoicing 1Why e-invoicing?The core objective of introducing e-invoicing is to gather data from the suppliers on a real-time basis and subsequently, to avoid<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1076","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FAQ powered by IRISIRP - IRIS IRP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQ powered by IRISIRP - IRIS IRP\" \/>\n<meta property=\"og:description\" content=\"1. Background of e-invoicing 1Why e-invoicing?The core objective of introducing e-invoicing is to gather data from the suppliers on a real-time basis and subsequently, to avoid [\u2026]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/\" \/>\n<meta property=\"og:site_name\" content=\"IRIS IRP\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-13T06:29:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-300x70.png\" \/>\n<meta name=\"author\" content=\"Developer\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"19 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/#website\",\"url\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/\",\"name\":\"IRIS IRP\",\"description\":\"Authorized invoice registration portal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#primaryimage\",\"url\":\"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-300x70.png\",\"contentUrl\":\"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-300x70.png\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#webpage\",\"url\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/\",\"name\":\"FAQ powered by IRISIRP - IRIS IRP\",\"isPartOf\":{\"@id\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#primaryimage\"},\"datePublished\":\"2022-10-10T13:12:05+00:00\",\"dateModified\":\"2022-10-13T06:29:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FAQ powered by IRISIRP\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FAQ powered by IRISIRP - IRIS IRP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/","og_locale":"en_US","og_type":"article","og_title":"FAQ powered by IRISIRP - IRIS IRP","og_description":"1. Background of e-invoicing 1Why e-invoicing?The core objective of introducing e-invoicing is to gather data from the suppliers on a real-time basis and subsequently, to avoid [\u2026]","og_url":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/","og_site_name":"IRIS IRP","article_modified_time":"2022-10-13T06:29:02+00:00","og_image":[{"url":"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-300x70.png"}],"author":"Developer","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"19 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/#website","url":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/","name":"IRIS IRP","description":"Authorized invoice registration portal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#primaryimage","url":"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-300x70.png","contentUrl":"https:\/\/irisirp.com\/wp-content\/uploads\/2022\/10\/typical-transaction-flow-before-e-invoicing-300x70.png"},{"@type":"WebPage","@id":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#webpage","url":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/","name":"FAQ powered by IRISIRP - IRIS IRP","isPartOf":{"@id":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#primaryimage"},"datePublished":"2022-10-10T13:12:05+00:00","dateModified":"2022-10-13T06:29:02+00:00","breadcrumb":{"@id":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/faq-powered-by-irisirp\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/"},{"@type":"ListItem","position":2,"name":"FAQ powered by IRISIRP"}]}]}},"_links":{"self":[{"href":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-json\/wp\/v2\/pages\/1076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-json\/wp\/v2\/comments?post=1076"}],"version-history":[{"count":191,"href":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-json\/wp\/v2\/pages\/1076\/revisions"}],"predecessor-version":[{"id":1290,"href":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-json\/wp\/v2\/pages\/1076\/revisions\/1290"}],"wp:attachment":[{"href":"https:\/\/einvoice6.gst.gov.in\/content\/hindi\/wp-json\/wp\/v2\/media?parent=1076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}