Bulk e-Invoice Generation on IRPs: Step-by-Step Guide

The e-Invoicing system aims to enhance machine readability of invoices. For large businesses issuing numerous invoices, generating a unique Invoice Reference Number (IRN) for each can be time-consuming. To address this, Invoice Registration Portals (IRPs), like NIC, have introduced a bulk generation feature for e-invoices.

Latest Updates

Several key updates have shaped the e-invoicing landscape:

• May 10, 2023: The CBIC announced the sixth phase of e-invoicing, making it mandatory for taxpayers with an annual turnover exceeding Rs 5 crore in any financial year from 2017-18, effective August 1, 2023.
• May 6, 2023: The GST department temporarily postponed the seven-day deadline for reporting older e-invoices on IRPs by three months, with the new implementation date yet to be announced.
• April 13, 2023: GST Network advisories from April 12 and 13, 2023, mandated that taxpayers with an annual turnover of Rs 100 crore or more must report tax invoices and credit-debit notes to the IRP within seven days of the invoice date, starting May 1, 2023.
• January 30, 2023: NIC’s e-invoice portal saw updates allowing users to select ’96-Other Country’ as the POS state code for HSN codes 9965 and 9968 (transportation services). Only documents dated October 1, 2021, or later are accepted, and a new error code 2295 for duplicate requests was added, distinct from 2150.
• October 11, 2022: The GST Council was considering extending e-invoicing to businesses with over Rs 5 crore annual turnover from January 1, 2023, with further expansion to businesses over Rs 1 crore turnover by the end of the next fiscal year.
• August 1, 2022: E-invoicing for B2B transactions was extended to businesses with an annual aggregate turnover between Rs 10 crore and Rs 20 crore, effective October 1, 2022, as per notification no. 17/2022.
• February 24, 2022: The e-invoicing system was extended to businesses with an annual aggregate turnover between Rs 20 crore and Rs 50 crore, effective April 1, 2022, via notification no. 1/2022.

Understanding the E-Invoice Bulk Generation Facility

The bulk generation facility offered by IRPs allows multiple invoices to be uploaded simultaneously. This offline, Excel-based tool facilitates the creation of e-invoices by enabling taxpayers to export invoice data from their billing systems, accounting software, or ERPs. The IRP then processes these bulk requests by accepting the JSON file containing the invoices. Following authentication, the IRP assigns a unique Invoice Reference Number (IRN) and Quick Response (QR) code to each e-invoice, subsequently digitally signing them.

Pre-requisites for Utilizing the Bulk Generation Utility

Taxpayers must install the EINV bulk convertor, an Excel-based offline utility provided by NIC’s IRP or the e-invoice portal. This tool helps transform multiple invoices, entered into an Excel sheet, into a single JSON file for bulk uploading. This utility can be downloaded from the e-invoice portal.

Additionally, users with a turnover of Rs 100 crore or more should ensure that invoices or credit-debit notes are reported to the IRP within seven days of their issue date. However, as of May 6, 2023, the department temporarily extended this seven-day reporting deadline by three months, and a new implementation date is yet to be announced. To access the relevant tool, navigate to Help > Tools > Bulk Generation Tools and choose the most suitable option.

Available Formats for Bulk E-Invoice JSON Generation

The JSON preparation tool provided on NIC’s e-invoice portal or IRP offers four distinct formats, designed to meet diverse taxpayer and transaction needs. Users should download the format best suited for their business operations.

Format A

Format A features a single worksheet for entering both invoice and item details. This format allows users to prepare a JSON file for uploading a large volume of e-invoices in a single submission to the IRP.

• Businesses with one or two items per invoice may find this format suitable.
• It is recommended for B2B transactions.
• This format does not support the entry of payment or reference details.

Format B

Format B includes two separate worksheets for entering invoice and item details.

• This format is ideal for businesses with numerous items in their invoices.
• Since item details are entered on a separate sheet, users must link each item to the document number, document type, and date of the respective invoice.
• Payment and reference details cannot be entered in Format B.
• Other information, such as export details, can be recorded directly in the Invoice worksheet.
• If e-way bills are required, Part-B details can also be included in the Invoice worksheet.

Format C

Format C comprises five distinct worksheets for invoice details, item specifics, payment information, reference details, and additional information.

• This format is recommended for businesses handling invoices with many items, along with comprehensive payment and reference details.
• As with other multi-sheet formats, items must be correctly referenced with the invoice’s document number, type, and date.
• Export details can be entered in the Invoice sheet.
• Part-B details for e-way bill generation can also be included in the Invoice sheet.

Format D

Format D consolidates all details—invoice, item, payment, reference, and additional information—into a single worksheet.

• This format is suitable for businesses with numerous items in an invoice, including extensive payment and reference details.
• Export details can be entered in the Invoice sheet.
• Part-B details for e-way bill generation can also be included in the Invoice sheet.

Steps to Upload E-Invoice JSON and Generate IRN

After downloading the appropriate utility, follow these steps:

Step 1: Complete all essential information in the ‘Profile’ sheet.

Step 2: Populate the ‘Invoice’ sheet with all necessary invoice details.

Step 3: To ensure adherence to the e-invoice schema, click the ‘Validate’ button to verify the entered details.

Step 4: Upon successful validation, click the ‘Prepare JSON’ button to generate the JSON file containing details of the multiple invoices.

Step 5: Log in to the e-invoice portal, navigate to e-invoice > Bulk upload, and click ‘Choose file’.

Step 6: Select the previously generated JSON file and click ‘Upload’. Ensure the JSON file size does not exceed 2MB. A summary of the file’s contents will be displayed.

Step 7: Click the ‘Confirm’ button. If no errors are detected, each invoice will be assigned a 64-character Invoice Reference Number (IRN), and an option to download these IRNs in Excel format will be available.

The system will then transmit the invoice details to the e-way bill system, which will automatically create Part-A of the e-way bill. Only the vehicle number will need to be added in Part-B of the e-way bill.

Frequently Asked Questions (FAQs)

What are the advantages of using the bulk generation facility?

The bulk generation facility streamlines the process of obtaining multiple IRNs simultaneously. It also minimizes data entry errors and the risk of duplication by allowing data to be directly transferred from a taxpayer’s automated system into the bulk generation tool.

What types of e-invoice bulk generation tool formats are available, and how do I choose the best one?

The available formats and their characteristics are summarized in the table below:

Can the fields in the Bulk Generation tool be customized?

Yes, only the optional fields within the tool can be customized.

How can I resolve a ‘Runtime error 13’ error?

‘Runtime error 13’ can typically be resolved by consistently selecting data from the drop-down lists provided for all relevant fields, ensuring that only valid data is entered.

What is the solution for an ‘Invalid Doc Date’ error?

To fix an ‘Invalid Doc Date’ error, ensure that the date format used is DD/MM/YYYY.

How do I resolve an ‘Invalid To_GSTIN’ error?

An ‘Invalid To_GSTIN’ error indicates an issue with the recipient’s or buyer’s GSTIN, which should be re-checked for accuracy.

What is the solution for an ‘Invalid From_GSTIN’ error?

An ‘Invalid From_GSTIN’ error points to a problem with the supplier’s or seller’s GSTIN, which also requires verification.