Learn to use the Excel-based GePP tool for GST e-invoicing without an ERP. This guide covers setup, JSON generation, and printing IRNs.
The GST e-invoice preparing and printing (GePP) utility is an Excel-based tool designed to assist taxpayers without an Enterprise Resource Planning (ERP) system in the e-invoicing process. This user-friendly application allows users to input invoices individually and generate a digitally signed Invoice Reference Number (IRN) directly from the Invoice Registration Portal (IRP). It is accessible through the National Informatics Centre’s (NIC) e-invoice portal, which is a government-approved GSTN e-invoice website. There have been several important updates regarding e-invoicing mandates:
- May 10, 2023: The Central Board of Indirect Taxes and Customs (CBIC) announced that e-invoicing would become mandatory for taxpayers with an annual turnover exceeding Rs 5 crore (in any financial year from 2017-18 onwards), effective from August 1, 2023.
- May 6, 2023: The GST department extended the 7-day time limit for reporting old e-invoices on IRP portals by three months. A new implementation date is yet to be announced.
- April 13, 2023: GSTN issued advisories on April 12 and 13, 2023, stating that businesses with an annual turnover of Rs 100 crore or more must report tax invoices and credit/debit notes to the IRP within seven days from their issue date, starting May 1, 2023.
Prerequisites for Using the GePP Facility
To use the GePP tool, a taxpayer must meet the following requirements:
- Have MS Office 2010 or a more recent version installed.
- Download a separate GePP tool for each Goods and Services Tax Identification Number (GSTIN).
Generating and Printing IRN with the GePP Tool: A Step-by-Step Guide
Initial Setup
This setup is a one-time activity:
Step 1: Update Supplier Profile Details
On the main menu of the GePP tool, update the owner’s or supplier’s profile information. These details will be used to create JSON files. If a business operates under multiple GSTINs, a separate GePP tool should be used for each.
Step 2: Update Recipient Details
Input recipient details such as GSTIN, trade name, and address. This master data will streamline the process of updating purchaser details in the invoice entry form. Once populated, users can simply select a purchaser from a list, and their information will automatically fill in.
Step 3: Enter Product Details
Enter comprehensive product details, including HSN codes, descriptions, units, prices, and tax rates. This master data will similarly aid in quickly updating product information in the invoice entry form. Users can select a product from a list, and its details will auto-populate.
E-invoice Generation
Step 1: Prepare a New E-invoice
Create an e-invoice manually or using an ERP system, then transfer these invoice details to the ‘New Invoice’ tab in the GePP tool. The ‘category’ tab offers four options:
- B2B (Business to Business)
- SEZ (Special Economic Zone)
- Export
- Deemed export
The sub-category displayed will depend on the selected main category:
| Category | Reverse charge | IGST on intra | Sub-category |
|---|---|---|---|
| B2B | Yes | Yes | – |
| SEZ | Yes | Not applicable | SEZWP/SEZWOP |
| Export | Not applicable | Not applicable | EXPWP/EXPWOP |
| Deemed Export | Not applicable | Not applicable | – |
Next, update the ‘Bill to details’. If the recipient master data is already set up, simply select the recipient, and the remaining details will be auto-populated. Users can choose the transaction type from the following options:
- Regular
- Bill from dispatch from
- Bill to ship to
- Combination
If ‘regular’ or ‘bill from dispatch from’ is selected, the dispatch form will appear, requiring users to fill in details and submit. If ‘bill to ship to’ is chosen, a specific form will be displayed. For the ‘combination’ category, both forms must be updated. After these steps, add new products using the ‘new products’ tab.
Step 2: Update E-Way Bill Details
Enter the necessary e-way bill information, such as distance, transporter ID, transporter name, and mode of transport.
Step 3: Submit and Confirm
Click the ‘submit’ tab, review the entered details, and then click ‘confirm’. All added invoices will appear under the ‘pending invoices’ tab. The tool supports adding a maximum of 10 invoices as pending for IRN generation at a time.
Step 4: Validate and Generate JSON
Navigate to the ‘pending invoices’ tab to validate the entries and generate the JSON file.
Step 5: Upload to E-Invoice Portal
Log in to the official e-invoice portal and upload the generated JSON file using the ‘bulk upload’ option. Once uploaded, the system processes the file, generates e-invoices, and displays a 64-digit IRN for each request. Users can then download this Excel file.
Step 6: Import IRN into GePP
The GePP tool features an ‘Import IRN’ facility, allowing users to import the generated IRNs. This integration enables printing of e-invoices directly from the GePP tool. Upon successful import, the acknowledgment number, acknowledgment date, and IRN will automatically populate from the e-invoice details file. Additional options under ‘more’ include:
- Print: To print the e-invoice.
- Details brief: To view all column details.
- Hide/unhide columns: To select desired columns.
Step 7: Push Invoices to History
Use the ‘Push invoices to history’ option to transfer all e-invoice details to the IRN-generated sheet. This action records details like document type, number, and date alongside the IRN.
Step 8: Print E-invoices
Utilize the ‘print e-invoice’ option to generate printouts. If an IRN is present in an invoice, those invoices must first be pushed to history via the menu. Once moved, the details are saved in the print e-invoice sheet, from which users can select specific e-invoices for printing.
Additionally, the GePP tool provides a feature for updating payment details.
