The Government of India (GOI) has announced that with effect from October 1, 2020, tax payers with turnover greater than INR 500 Crore during any one of the previous three financial years of GST regime are required to issue E-invoices for all B2B transactions. Such tax payers are required to issue invoices with an Invoice Reference Number (IRN)/QR code generated through the Invoice Registration Portal (IRP).

To support sellers with this change, Amazon will introduce a feature in Seller Central through which you can opt in to generate E-invoices by authorizing Amazon to generate E-invoices on your behalf. We will send out communications and update Seller Central Help content as and when the E-invoicing related features are made available in Seller Central before October 1, 2020.

Tax payers with turnover less than INR 500 Crore will not be enabled to optionally generate E-invoices. For more information and FAQs about GST E-invoicing, visit the GSTN E-invoice portal.

1. Is E-invoicing mandatory for all businesses?

All businesses with an annual turnover greater than INR 500 Crore during any one of the previous three financial years of GST regime at PAN level are required to issue E-invoices for all B2B transactions. Amazon will issue monthly marketplace seller fee invoices complying with E-invoicing provisions.

2. How do I check my eligibility for E-invoicing?

You can confirm your eligibility for E-invoicing by visiting this site.

3. What should I do to be ready for this change?

While Amazon will be implementing processes to ensure that an IRN/QR code is available on the invoices, we recommend that you follow the below checklist.

• Update the correct business address in Seller Central (sign in required) and ensure that the state name is per ISO standards. Example: If the state of your business address is Chhattisgarh, the state name in the business address should be Chhattisgarh (case-sensitive). Do not use abbreviations such as CH, CT etc.
• Ensure that the correct pin code corresponding to GSTIN state is updated in the Business Address and Manage GST details sections under Account Info in Seller Central. Refer to this page for more details.
• Ensure that the correct and active state GSTIN/PAN numbers are updated in Seller Central. In case of any inconsistencies in this information, contact Selling Partner Support to have them corrected.
• Update the correct HSN, Product Tax Code and other mandatory ASIN information for each of your listings in Seller Central. For more details, visit the following pages:
  • HSN
  • Product Tax Code
  Note: We recommend that you reach out to your tax consultant to determine the right HSN values for your listings.

For any questions, or to confirm your eligibility for E-invoicing, reach out to Selling Partner Support via Contact-Us in Seller Central.