The e-invoicing system supports E-Commerce Operators (ECO) to report invoices generated on behalf of suppliers. The system identifies E-Commerce operators based on the taxpayer type specified in their GST registration details. Taxpayers registered as ‘TCS’ (Tax Collection at Source) can report invoices as E-Commerce Operators using the e-invoicing system.
It’s important to note that E-commerce operators can only report E-commerce transactions using their GSTINs with the “EcmGstin” attribute. In addition to specifying the Seller GSTIN in the payload, E-Commerce Operators must define their own GSTIN in the “EcmGstin” attribute of the schema when logging in using their user credentials. This ensures proper identification and reporting of E-commerce transactions.
1. e-Invoice APIs available for e-Commerce Operators
Generate IRN (on behalf of suppliers):
E-Commerce Operators can use this API to generate Invoice Reference Numbers (IRN) for invoices generated by the suppliers they represent. This API allows them to register and report the invoices to the Invoice Registration Portal.
Cancel IRN:
E-Commerce Operators can cancel IRNs that they generate for their suppliers’ invoices. This API allows them to cancel the IRN in case of any errors or changes in the invoice details.
Generate E-Waybill:
E-Commerce Operators can utilize this API to generate E-Waybills for the invoices they generate on their suppliers’ behalf. The E-Waybill is a document required for the movement of goods and contains details such as the consignor, consignee, and transportation details.
Cancel E-Waybill:
Similar to the cancel IRN API, the e-Commerce Operators can cancel the E-Waybills that they generated for their suppliers’ invoices. This API allows them to cancel the E-Waybill in case there are changes or cancellations in the transportation of the goods.
Get IRN:
This API allows e-Commerce Operators to retrieve the details of the IRNs generated by them for their suppliers’ invoices. They can fetch the IRN details for reference or further processing.
These APIs provide e-Commerce Operators with the necessary functionalities to manage and process invoices and E-Waybills on behalf of their suppliers within the e-Invoice system.
2. Scope of Access to IRNs generated by e-Commerce operator
| Accessible to | e-Commerce operator | Supplier |
|---|---|---|
| View IRNs generated by e-Commerce operator | Yes | Yes |
| Cancellation of IRN (generated by eCom operator) | Yes | Yes |
| Generation of EWB for IRN generated by e-Com. operator | Yes | Yes |
| Cancellation of EWB for IRN generated by e-com operator | Yes | Yes |
3. Process for integrating on the Sandbox system
The integration process for e-Commerce Operators to the sandbox system of the Invoice Registration Portal (IRP) involves the following steps:
- Registration: The sandbox system has a specific option for “E-Commerce Operator” registration. The e-Commerce Operator must select this option and provide the GSTIN of type ‘TCS’ (Tax Collection at Source) to register in the sandbox portal. The registration process requires authentication through an OTP (One-Time Password) sent to the registered mobile number associated with the GSTIN.
- API Credentials Generation: After successful registration, the e-Commerce Operator can generate API credentials, including Client-Id, Client-Secret, User-name, and Password. These credentials will be used for API integration with the sandbox system.
- Logging into the Sandbox Tool: Once the API credentials are generated, the e-Commerce Operator can log into the Sandbox tool using the provided credentials. In the sandbox tool, there is no need to add GSTINs separately.
- Payload Preparation and Testing: The e-Commerce Operator can prepare the payload to generate the Invoice Reference Number (IRN) and test it within the sandbox tool. The payload should include the Seller GSTIN, Buyer GSTIN, e-Commerce GSTIN, and other necessary invoice details.
- Validation and Schema: The e-Commerce Operator should follow all the required validations, schema, and procedures mentioned in the sandbox portal while testing the integration. This ensures compliance with the e-Invoice system’s guidelines and standards.
- Additional Parameters for Cancel IRN, Generate E-Waybill, Cancel E-Waybill, and Get IRN: When using APIs such as Cancel IRN, Generate E-Waybill by IRN, Cancel E-Waybill, and Get IRN, the e-Commerce Operator should provide the ‘Supplier GSTIN’ parameter along with other relevant parameters.
By following these steps, e-Commerce Operators can integrate their ERP systems with the sandbox system of the IRP and test the functionalities provided by the e-Invoice APIs specific to their role as e-Commerce Operators.
4. Process for integrating on the Production system
To integrate their ERP systems with the production system of the Invoice Registration Portal (IRP), e-Commerce Operators can follow the following procedure:
- Login Registration: The TCS registered taxpayer needs to log in to the Invoice Registration portal (https://einvoice1.gst.gov.in). If the taxpayer is registered, they can log in using their credentials.
- API Registration: The e-Commerce Operator should select the API registration option within the portal after logging in.
- IP Whitelisting Application: The e-Commerce Operator needs to submit an application for whitelisting the IPs (Internet Protocol addresses) used for integration. They can provide up to 4 Indian Static IPs that will be allowed to access the production system.
- IP Whitelisting Review: Once the application is submitted, the network team will review the IPs and whitelist them if they meet the requirements.
- API Credentials Generation: After the IP whitelisting process, the e-Commerce Operator can generate API credentials, including Client-Id, Client-Secret, Username, and Password. These credentials will be used for API integration with the production system.
- Creating Credentials for PAN-Related GSTINs: The e-Commerce Operator should create separate username and password credentials for other GSTINs related to their PAN. This can be done by selecting the respective GSTIN within the portal.
- Payload Preparation and IRN Generation: Using the generated credentials, the e-Commerce Operator can prepare the payload containing the Seller GSTIN, Buyer GSTIN, e-Commerce GSTIN, and other necessary invoice details. The e-Commerce Operator can generate the Invoice Reference Number (IRN) through the production system with this payload.
- Compliance with Payload Requirements: As mentioned before, it is important to ensure that the payload complies with the requirements, including the inclusion of Seller GSTIN, Buyer GSTIN, and e-Commerce GSTIN along with other relevant details.
By following these steps, e-Commerce Operators can integrate their ERP systems with the production system of the IRP and perform operations such as generating IRN for invoices in a live environment.