GSTN Advisory on Enablement Status of Taxpayers for e-Invoicing

In line with Central Tax Notification 10/2023 relating to reduction in threshold limit for e-invoicing, the Goods and Services Tax Network (GSTN) has recently issued an Advisory on 16th June 2023 regarding the update on enablement status of eligible taxpayers for e-Invoicing.

Background: Reduction in Threshold

As per recent Central Tax Notification 10/2023 dated 10th May 2023, the threshold for e-Invoicing in Business-to-Business (B2B) transactions has been reduced from Rs 10 crore to Rs 5 crore, effective from 1st August 2023.

GSTN Advisory on Enablement Status of Taxpayers for e-Invoicing

Enablement of e-Invoicing

To facilitate the implementation of the abovesaid revised threshold, GSTN has enabled e-Invoicing on all six Invoice Registration Portals (IRPs), including NIC-IRP. This enables eligible taxpayers with an Aggregate Annual Turnover (AATO) of Rs 5 crores in any preceding financial year to report their e-Invoices through these portals.

Taxpayers Need to Check Enablement Status

To determine their enablement status, taxpayers are advised to visit the e-Invoice portal at By accessing this portal, taxpayers can verify whether their account has been enabled for e-Invoicing, to ensure compliance.

Utilizing the Sandbox Testing Facility

To facilitate a seamless transition to the mandatory e-Invoice system, GSTN recommends all eligible taxpayers to register and utilize the sandbox testing facility available on the IRP portals. This testing environment allows taxpayers to familiarize themselves with the invoice reporting mechanism, ensuring a smooth and error-free experience when generating e-Invoices.

Understanding the Enablement Status

It is important to note that the enablement status displayed on the e-Invoice portal does not impose a legal obligation on taxpayers to utilize e-Invoicing. The actual liability to generate Invoice Reference Numbers (IRN) must be determined by taxpayers based on the applicability of the e-Invoicing notification and the specific circumstances of their case.

Verification of Eligibility

While the listing of enabled GST Identification Numbers (GSTINs) is primarily based on the turnover criteria reported in GSTR-3B, it is essential for taxpayers to confirm whether they meet the conditions outlined in the e-Invoice notification and rules. Thus, both buyers and suppliers bear the legal responsibility of ensuring compliance with the e-Invoicing requirements.

Self-Enabling for e-Invoicing

In cases where a taxpayer is eligible for e-Invoicing but has not been auto-enabled on the e-Invoice portal, they have the option to self-enable. The portal provides a functionality for taxpayers to enable e-Invoicing themselves, ensuring they can fulfill their invoicing obligations seamlessly.

Ensuring Compliance

In conclusion, GSTN has emphasized that all eligible taxpayers should familiarize themselves with the e-Invoicing requirements and take the necessary steps to ensure compliance with the new reduced threshold of Rs 5 crore, effective from 1st August 2023.

Related Posts:

e-Invoice Exemption Declaration Functionality: GSTN Advisory

GST e Invoicing: Reduction in Turnover Limit, Exclusions and Deadline Extensions by CBIC

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