E-Invoice - Invoice Registration Portal

CGST Notification 69/2019 notifies an e-invoicing portal that will accept e-Invoices, verify the invoice and generate a unique Invoice Reference Number. The list of websites of this e invoice portal are:

  • www.einvoice1.gst.gov.in
  • www.einvoice2.gst.gov.in
  • www.einvoice3.gst.gov.in
  • www.einvoice4.gst.gov.in
  • www.einvoice5.gst.gov.in
  • www.einvoice6.gst.gov.in
  • www.einvoice7.gst.gov.in
  • www.einvoice8.gst.gov.in
  • www.einvoice9.gst.gov.in
  • www.einvoice10.gst.gov.in

This portal is also called Invoice Registration Portal (IRP). The first IRP authorized by the Government of India is National Informatics Centre (NIC).

Role of IRP

The role of the IRP is to accept e-Invoice document prepared by the taxpayer, verify that the document is valid as per the e-Invoice schema and perform additional checks on the contents of the e-Invoice. The IRP will then generate a unique Invoice Reference Number, digitally sign the e-Invoice, and generate an e-Invoice QR Code with high-level details of the invoice, and reply to the user with these details.

Because the e-invoice portal digitally signs the invoice, the supplier can use the invoice as proof that they have reported the invoice (as per CGST Rule 48(4), an invoice becomes valid only when it is registered with an IRP). The recipient can also verify that the invoice has been registered and be confident that they can receive Input Tax Credit (ITC).