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Summary of GST E-invoice Voluntary Enablement for A.Y. 2023-24

GST E-invoice Voluntary Enablement for A.Y. 2023-24

‘E-Invoice Voluntary Enablement’ has been enabled by The Goods and Services Tax (GST) E-invoice system for the financial year 2022-23.

Using the e-invoice system, individuals who are GST registered can upload all B2B invoices to the Invoice Registration Portal (IRP). IRP generates an individual’s Invoice Reference Number (IRN), digitally signed e-invoice, and QR code.

The GST e-invoice system is arranged to undertake a crucial change in a few weeks after the latest improvements in IRPs.

An electronic invoicing system was introduced by the GST Council at its 35th meeting. Large businesses were selected for the system. Later, small and medium-sized businesses were also included.

A notice no. 78/2020- Central Tax, has been issued recently. For any outbound deliveries with an AATO of more than 5 Crores, the taxpayers are now required to include 6-digit HSN Codes.

Taxpayers must act in accordance with e-invoicing that begins from FY 2022-23 if their limit of e-invoice is more than the specified turnover in FY from 2017-18 through 2021-22.

Furthermore, the aggregated income in India will consist of the entire turnover of all GSTINs that come under a single PAN.

Generating e-invoice has advantages: the tax authorities will be allowed to access real-time transactions because the GST portal will generate e-invoices imperatively. Also, the chances of manipulating invoices are less as they will be generated before performing a transaction.

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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2 thoughts on "Summary of GST E-invoice Voluntary Enablement for A.Y. 2023-24"

  1. Dear Sir,
    we have started new company and we have not existing any sales means turnover but we want to start E-invoice for voluntary basis but E-invoice portal did not allowed, while e-invoice enhancement

    please advice what to do or wait until the Exceed the turnover limits

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