2nd Phase of e-invoicing covered all the taxpayers whose aggregate turnover exceeded INR 100 Cr during any previous FY. The second phase of e-invoicing got implemented on 1st January 2021.<\/p>\n\n\n\n
3rd Phase of e-invoicing<\/a> covered all the taxpayers whose aggregate turnover exceeded INR 50 Cr during any previous FY. The third phase of e-invoicing will be soon implemented on 1st April 2021.<\/p>\n\n\n\n 4th Phase of e-invoicing<\/a> covered all the taxpayers whose aggregate turnover exceeded INR 20 Cr during any previous FY. The fourth phase of e-invoicing will be soon implemented on 1st April 2022.<\/p>\n\n\n\n Under the new e-invoicing system, the supplier first needs to create an invoice for supplying the goods or\/and services on their ERP<\/a>. After creating an invoice they need to upload the same on the Invoice Registration Portal (IRP). As a response, the IRP gives a signed JSON file to the supplier. After that, the supplier needs to share the e-invoice with IRN<\/a> and a signed QR code with the recipient preferably in the PDF.<\/p>\n\n\n\n No, a Supplier cannot e-mail e-invoices directly to a recipient using IRP<\/a>. It is the sole responsibility of the supplier to share the e-invoice with the recipient in a printable format such as PDF or he\/she can send the hard copies of the same.<\/p>\n\n\n\n As we already know that the supplier cannot e-mail an e-invoice to the recipient directly through IRP. But the recipient can verify an e-invoice<\/a> authenticity using the IRP. Via IRP, a recipient can validate the details of an e-invoice issued to them. Using the IRP QR code verifying application, the recipient can easily verify an e-invoice.<\/p>\n\n\n\n As the CGST Rules 46, a digital signature of the supplier or any other person authorized by the supplier is required to make the invoice GST compliant. But in the case of e-invoicing, IRP generates a unique identification number known as IRN along with a signed QR code<\/a>. In other words, the supplier does not need to digitally sign an e-invoice and can share an e-invoice directly with the recipient.<\/p>\n\n\n\n No, at the time of supplying goods or\/and services, the taxpayer does not have to carry a hard copy of an e-invoice<\/a>. The tax officer can easily authenticate an e-invoice using the IRP application via a handheld device.<\/p>\n\n\n\n GSTrobo\u00ae \u2013 a division of\u202fBinary Semantics<\/a>, is a one-stop GST compliance solution provider offering industry-leading\u202fGST<\/a>,\u202fe-way bill<\/a>, and\u202fe-invoicing<\/a>\u202fsoftware. These solutions not only seamlessly integrate with all the ERPs but also automates most of your e-invoicing process.<\/p>\n","protected":false},"excerpt":{"rendered":" The Government of India is implementing an e-invoicing system for a different types of taxpayers in different phases: 1st Phase of e-invoicing covered all the taxpayers whose aggregate turnover exceeded INR 500 Cr during any previous FY. The first phase of e-invoicing got implemented on 1st October 2020. 2nd Phase of e-invoicing covered all the … <\/p>\n","protected":false},"author":1,"featured_media":1077,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"ub_ctt_via":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[66],"tags":[278,207,58],"class_list":["post-797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-invoicing","tag-e-invoice-for-recipient","tag-e-invoices","tag-e-invoicing"],"aioseo_notices":[],"featured_image_src":"https:\/\/www.gstrobo.com\/blog\/wp-content\/uploads\/2021\/03\/sharing-e-invoices-with-recipient.png","author_info":{"display_name":"GSTrobo","author_link":"https:\/\/www.gstrobo.com\/blog\/author\/gstblog\/"},"_links":{"self":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/797","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/comments?post=797"}],"version-history":[{"count":6,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/797\/revisions"}],"predecessor-version":[{"id":2203,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/797\/revisions\/2203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/media\/1077"}],"wp:attachment":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/media?parent=797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/categories?post=797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/tags?post=797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"sharing-e-invoices-with-recipient\"](\"https:\/\/www.gstrobo.com\/blog\/wp-content\/uploads\/2021\/03\/sharing-e-invoices-with-recipient.png\")
<\/figure><\/div>\n\n\n\nE-Invoice Shared By Supplier<\/h2>\n\n\n\n
Can a Supplier E-mail E-invoices Directly to Recipient Using IRP?<\/h2>\n\n\n\n
How Recipient Can Verify an E-Invoice?<\/h2>\n\n\n\n
Do the Supplier Needs to Digitally Sign an E-invoice?<\/h2>\n\n\n\n
Do the Supplier Needs to Carry Hard Copy of an E-invoice?<\/h2>\n\n\n\n
How Can GSTrobo\u00ae Help You?\u202f <\/h2>\n\n\n\n