Tax Query: What happens if e-invoices are not generated in October 2020?

1. E-invoicing applies to my business. What happens if I have not generated e-invoices for October 2020?

The government has provided relaxation to taxpayers who fall under the ambit of Phase I of e-invoicing, which came into force from 1st October 2020. Some of these taxpayers were still not ready with their e-invoicing systems in place due to the pandemic and the resulting lockdown. Hence, the relaxation has been given as a last chance for the invoices raised by these notified taxpayers for October 2020.

All notified taxpayers who have not followed the e-invoicing procedure of uploading details of invoices on the e-invoice portal (IRP), obtaining the IRN and issuing the invoices with QR Code will be deemed to be valid and no penalty will be applicable, as long as the IRN for such invoices is obtained within 30 days of the date of the invoice.

Also Read: Now, Turnover From FY 17-18 to Be Considered for e-Invoicing

2. Is there a facility to upload all my invoices in one go into the e-invoice portal, and generate the IRNs in bulk?

Yes, the e-invoice portal (IRP) has provided a bulk generation facility for taxpayers to upload multiple invoices at once. An Excel-based offline tool can be downloaded from the portal, where invoice data can be exported from the taxpayer’s ERP software in offline mode.

The IRP will then accept a bulk request for uploading the JSON files of these invoices. A bulk generation facility helps in generating multiple IRNs at a time, as well as in avoiding data entry mistakes such as the duplication of data. It is useful for taxpayers who do not wish to invest in an ERP integration with the e-invoicing portal. Data here can be copied from the automated system of the taxpayer into the bulk generation tool directly, thus saving time and reducing the manual effort involved to some extent.

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