E-invoicing FAQ

The Government of India (GoI) has announced that starting from April 1, 2022, tax payers with a turnover of more than INR 20 crores in any of the financial years from 2017-2018 onwards must issue an e-Invoice for all B2B transactions. E-invoicing was enabled on October 1, 2020, for taxpayers with a turnover of more than INR 500 crores, on January 1, 2021, for taxpayers with a turnover of more than INR 100 crores, and on April 1, 2021, for taxpayers with a turnover of more than INR 50 crores. Taxpayers are required to issue invoices with QR Codes containing Invoice Reference Numbers (IRN) generated through the Invoice Registration Portal (IRP).

How do I check if I fall under the criteria for e-Invoicing?

To check your eligibility for e-Invoicing, visit https://einvoice1.gst.gov.in, hover over Search tab and select e-Invoice Status of Taxpayer and enter your GSTIN.

Which transactions are eligible for e-Invoicing as per GST law?

As per GST law, invoices and credit notes issued to customers for all marketplace transactions (selling on Amazon) and non-marketplace transactions (for example, liquidation or recommerce, FC transshipment, Network Virtual tracking, return consolidation and other FC removal cases where invoices are generated).

How is Amazon supporting sellers who are eligible for e-Invoicing?

To support eligible sellers to comply with GoI’s e-Invoicing compliance, Amazon has enabled a feature in Seller Central through which you can opt for generating e-Invoices and authorise Amazon to generate e-Invoices on your behalf for all marketplace transactions. For all non-marketplace transactions, you must store IRP credentials in your Seller Central account in an encrypted form.

Can e-commerce operators generate e-Invoices on behalf of the sellers on their platforms?

Yes, e-Invoice eligible sellers selling through e-Commerce operators are required to generate e-Invoice, for B2B transactions. E-commerce operators can generate e-Invoice on behalf of the sellers for the marketplace transactions. Refer to FAQ on GST e-Invoice or IRN system (FAQ 34: e-Invoice – Reporting to IRP) here and document released by National Informatics Centre (NIC) on e-Invoicing system for e-Commerce operators here.

As per e-Invoicing portal, starting from April 15, 2021, if you are eligible for e-Invoicing for marketplace transactions, then you will be enrolled for e-Invoicing at Amazon. If you override your e-Invoice enrolment status, then we will not enrol you for e-Invoicing. However, it is not recommended because of the compliance risk highlighted in e-Invoicing FAQ. (FAQ: I am an e-Invoicing eligible seller. Do I need to opt-in to e-Invoicing on Amazon’s marketplace, or can I continue generating e-Invoice offline myself).

To view or override the e-Invoicing enrolment status:

1. Go to Tax Settings in Seller Central and refer to Enrol for e-Invoicing.
2. If the option Enrol me for e-Invoicing is enabled, then you are enrolled into e-Invoicing at Amazon.
3. To override the e-Invoicing enrolment status and opt-out from e-Invoicing at Amazon, disable the option and click Save.

For non-marketplace transactions, Amazon has enabled the generation of e-Invoice for sellers through third-party GST Suvidha Provider (GSP), and you must store IRP credentials at Amazon.

How do I generate IRP credentials if I am eligible for e-Invoicing?

There are two possible ways to generate IRP credentials. We recommend that you register through e-waybill portal.

e-Waybill portal:

1. Log in to e-Waybill portal.
2. Select Registration > For GSP.
3. An OTP will be sent to your registered mobile number, enter and verify the OTP.
4. You will be redirected to Register your GST Suvidha Provider, select Add/New.
5. Select Clayfin Technologies Pvt. Ltd. as the GSP name.
6. Enter the username and password, and click Add.

(OR)

e-Invoicing portal:

1. Log in to e-Invoice portal.
   Note: If you have registered on the e-waybill portal, then use the same credentials, otherwise, register on the e-Invoice portal.
2. Go to API registration and select Create API User.
3. An OTP will be sent to the registered mobile number, enter and verify the OTP.
4. Select Through GSP against your registered GSTIN for API interface.
5. Select Clayfin Technologies Pvt. Ltd. as the GSP.
6. Enter the username and password, and create an API user.
7. Save the credentials for future use.

Where do I opt-in and share the IRP credentials on Seller Central?

1. Go to Tax Settings in Seller Central and refer to Enrol for e-Invoicing.
2. If you perform marketplace B2B transactions (selling to business customers on Amazon), then click Save to enrol into e-Invoicing.
3. If you perform non-marketplace transactions as well, then provide the credentials created as per the process mentioned in FAQ 5 for each state GSTIN and click Update.

What should I do to ensure that Amazon systems create valid invoices against my account?

To ensure the creation of accurate and compliant invoices from your Seller Central account:

• Update the right business address in Seller Central and ensure that the name of the State is as per ISO standards (For example: if your State for business address is Chhattisgarh, then the name of the State in business address should be Chhattisgarh (case-sensitive), and do not use abbreviations, such as CH, CT, etc.).
• Ensure that correct PIN code corresponding to GSTIN State is updated in business address and Manage GST Details sections under Account Info in Seller Central. For more details, refer to the All India PIN code Directory.
• Ensure that the correct and active State GSTIN or PAN numbers are updated in Seller Central. For any inconsistency in data, contact Selling Partner Support.
• Update the right HSN, Product Tax Code, and other mandatory ASIN information for each of your listings in Seller Central. To know more about updating these details, visit:
  • HSN
  • Product Tax Code

Where can I find the list of Invoice Reference Numbers (IRN) generated for eligible transactions? How is Amazon sharing these details for sellers?

We have enabled the following reports to capture additional fields like PAN, IRN Number, IRN Date, IRN filing status and IRN Error Code.

• B2B Merchant Tax Report (MTR) for B2B orders
• Stock Transfer Report (STR) for liquidation or recommerce, FC transshipment, vendor returns, Network Virtual tracking, return consolidation, etc.

You can find the reports here.

How to verify if an invoice is duly reported at IRP?

Sellers can verify the authenticity of e-Invoice by uploading the signed JSON file or Signed QR Code (string) into e-Invoice system: einvoice1.gst.gov.in > Search > ‘Verify Signed Invoice’.

Alternatively, you can download Verify QR Code mobile app from einvoice1.gst.gov.in and go to: einvoice1.gst.gov.in > Help > Tools > Verify QR Code App.

Should business customers accept or reject the invoice? How does the customer get access to the invoice?

There are no additional requirements for the customer to accept or reject the invoice. The current process of sharing invoice details will continue with the requirement to declare IRN or QR details on the invoice. Additionally, the customer can view e-Invoices in PDF format on the e-Invoice Portal.

Can we amend these e-Invoices?

No, e-Invoices once validated cannot be amended and can only be cancelled with a credit note. Any amendment to invoice details can be done at the time of filing GST returns as per the provisions of the GST law.

How long will the generated e-Invoice be available on IRP?

e-Invoices will be available for download from IRP or GST System for 48 hours. To access e-Invoice on the e-Invoicing portal in your accounts or dashboard, please log in and download e-Invoice using the IRN or acknowledgement number. If you have opted for e-Invoicing, then Amazon will enable you to store the signed JSON and PDF for future use.

What happens if my GSTIN is invalid/inactive/cancelled?

We expect sellers to have valid GSTIN details updated in Seller Central to ensure that orders and monthly seller fee invoices have a valid QR code with IRN on them. If GSTINs, HSN, address, or PIN code updated in Seller Central are not accurate, then Amazon systems will go ahead and issue an invoice with no QR code. Amazon will not be responsible for filing e-Invoices or amending such invoices.

Why do orders or seller fee invoices have no IRN but only GSTIN printed?

Reasons for no IRN on invoices could be HSN/SAC code missing, Invalid Customer GSTIN, Incorrect state name/PIN code. Refer to the FAQ 7 for a detailed checklist. For more information and steps to amend invoices, contact Selling Partner Support.

What happens when the goods are sent to the customer and the invoice is rejected by the IRP portal?

After generation of the invoice, the invoice details have to be uploaded on IRP in JSON format to generate the QR code with IRN. It is clarified that an invoice without a valid QR code with IRN will be invalid. Goods can get detained during transit and the B2B customer will not be able to claim GST credit.

I want to know more about e-Invoicing. Where can I find the details?

You can refer to e-Invoice – At a glance and e-Invoice – FAQs on einvoice1.gst.gov.in > Help > FAQs.

What is the change in process of e-Waybill generation effective from January 1, 2021?

e-Waybill generation is mandatory for transportation of goods valued above INR 50,000. As per the new requirement, for B2B transactions for which e-Invoicing is applicable, seller needs to generate e-waybill at the time of e-Invoice generation. For e-Waybill applicable transactions, Amazon will continue to generate e-Waybill as a transporter by adding Transporter ID of Amazon Transportation Services Private Limited (ATSPL) while generating IRN. This will facilitate the generation of e-Waybill by ATSPL as a transporter.

Can I generate multiple IRP credentials for one GSTIN?

Yes, NIC has enabled each GSTIN to register with more than one GSP for IRN generation. Each GSTIN is enabled to generate multiple API usernames. A GSTIN can generate separate username or set of credentials for each GSP as well as for direct integration. If a particular GSTIN has tie-up with two GSPs and is also directly integrated with NIC systems for e-Invoicing, then it will have three different usernames or credentials, one for direct access and two for the GSPs.

I am an e-Invoicing eligible seller. Do I necessarily need to choose e-Invoicing on Amazon’s marketplace or can I continue to generate e-Invoices offline myself?

As you have opted for invoice generation and tax calculation services at Amazon, invoices generated through Amazon systems are used for transportation and GST reporting by customer. Invoices with QR image are required to accompany the consignment in order to avoid risk during transportation and detention of shipment by tax authorities for any non-compliance. Invoices generated through Amazon systems are surfaced to your B2B customers in “Your Orders”, and is being used by the customers for accounting and claiming GST Input Tax Credit. Amazon generates e-Waybill as a transporter for all the eligible transactions. If both e-Invoicing and e-Waybill are unified, then Amazon will not be able to generate e-Waybill, which leads to non-compliance. Therefore, you should opt for e-Invoicing with Amazon.

Is using Clayfin Technologies Pvt. Ltd. as a GSP safe and secure?

Clayfin Technologies Pvt. Ltd (‘Vayana’) is a registered GST Suvidha Provider (refer Empanelled GSPs) who has an active agreement with the GSTN, which is inter alia engaged with the GoI for setting up an information technology and communications infrastructure system for implementation of Goods and Services Tax (GST) in India. Vayana is also an ISO27001 certified entity and it ensures to deploy industry specific security measures for the integration of GSP application to ensure that the data is securely transmitted to GSTN.

As per the GSTN policy, Vayana as a GSP is not allowed to store any data during transmission. For more information on data security aspects, click here and for FAQs on the Vayana GSP, go to Vayana.com and select GSP.