Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism
The GTAs, who commence business or cross registration threshold on or after 1st April, 2023, and wish to opt for payment of tax under forward charge mechanism are required to file their declaration in Annexure V for the FY 2023-24 physically before the concerned jurisdictional authority.
Country Code Mandatory for Export Transactions: The new validation has been added in IRN generation – Providing the country code has been made mandatory under category ‘EXPWP and EXPWOP export details (“ExpDtls”.”CntCode”) for the export transactions.
Deferment of Time limit for reporting of e-invoices: It has been decided by the competent authority to defer the imposition of time limit of 7 days on reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate turnover greater than or equal to 100 crores by three months.
De-Duplicacy Check:
Sometimes IRPs may fail to check duplicate IRN from de-dup system for technical reasons. Under this circumstance, it is possible for tax payers to register the same document/invoice at different IRPs. Whenever the de-duplication system comes back to live, only one of the IRP will be able to successfully register the IRN.
All other IRPS will fail to register on de-duplication system the IRNs generated with them for the same document. In such cases, the status of these IRNs will be updated as ‘REJ’ by these IRPs. This will be reflected in the ‘Get IRN Details’ API when the tax payers pull the IRNs.
New API to get the list of such IRNs which are marked as ‘REJ’ has been provided. The supplier can send the date of rejection and if any IRNs are marked as rejected (REJ), the list of IRNs will be provided through this API. The details of the API are available https://einv-apisandbox.nic.in/version1.03/Get-Rejected-irns.html
Blocking of GSTIN for generation of eInvoice
First Notice : The automated mails will continue to be sent to the authorized signatory’s mail id. This can be treated as the first notice.
If the number of errors is more than 20,000 per GSTIN or more than 1 lakh for a client Id, a mail will be sent from the support / help desk team to the same mail, id intimating about the errors and 2 days’ time will be provided to correct the issue and report back.
If the issue repeats more than 2-3 days continuously, the automated mail itself may be treated as the prior intimation and the access to all the API of e-way bill and einvoice will be blocked.
If the GSTIN or the client id are blocked, following error messages will be responded with,
Error Code : 3095
Error Description e-Invoice operations are temporarily disabled for the CLIENT – {0} as large number of erroneous requests
have been received from the client for quite sometimes.
Resolution Pl analyse the error responses received from the portal and troubleshoot your system and rectify the issue and contact the help desk for enabling.
rror Code : 3096
Error Description e-Invoice operations are temporarily disabled for this USERNAME/GSTIN – {0} as large number of erroneous
requests have been received from the USERNAME/GSTIN for quite sometimes.
Resolution Pl analyse the error responses received from the portal and troubleshoot your system and rectify the issue and contact the help desk for enabling.
It is the responsibility of the end user (GSTIN) as well as the service provider like GSP/ASP/ERP etc. (client id) to take care of the number of error generated on the system to avoid any inconvenience.
Once the tax payer resolves the issue, he will communicate the same to the helpdesk, then blocking will be revoked and tax payers will be allowed to continue. If it repeats, the blocking will not be revoked till the tax payers does the thorough testing of integration on the sandbox for 2-3 days.
E-Invoicing applicable for Businesses with Turnover above 5Cr from 1st August 2023
E-Invoice Applicability limit reduced to Rs.5 Crore from 1st August 2023. Taxpayer whose turnover is crossed to Rs 5 crore in any of the year from 2017 till Mar 2023, E-Invoice will be applicable to him from 1st Aug 2023.
For details, refer Notification No. 10/2023 – CT dated 10th May 2023
GSTN has enabled the functionality to find the Invoice Reference Number (IRN) through the Document Number
The Goods and Services Tax Network (“GSTN”) has enabled the functionality to find the Invoice Reference Number (“IRN”) through the Document Number if you forgot to save IRN for any Invoice / Credit Note / Debit Note now you can find it by navigating → Dashboard (https://einvoice.gst.gov.in/einvoice/dashboard) → Search/Enable → Search IRNs (https://einvoice.gst.gov.in/einvoice/search-irn).