GSTN released FAQs on E-invoice JSON Functionality

The Goods and Services Tax Network (GSTN) has notified that the e-Invoice JSON download functionality is now live on the GST Portal and with the functionality made live, GSTN also issued frequently asked questions on e-invoice JSON functionality.

The FAQs are given below:

1. How to Download the Generated/Received e-Invoice?

To download the e-Invoice generated and received, users need to visit the e-Invoice portal and log in using their GST portal credentials. After logging in, users will find the e-Invoice JSON download icon. This facility is also accessible through G2B APIs and can be accessed via the GSP/ASP route. However, in API access, users will need to authenticate their credentials as well.

2. Who Can Download the e-Invoice?

Registered taxpayers, both suppliers and recipients, with active GSTIN and valid login credentials, can download the e-Invoice.

3. Duration for e-Invoice JSON Download?

The e-Invoice JSON is available for download for 6 months from the date of IRN generation.

4. Ways to Download e-Invoice JSON and List:

E-Invoice JSON or a list of IRNs can be downloaded in the following ways:

i. By IRN: Allows the supplier/recipient to view both active and cancelled IRNs for a single IRN, but e-Invoice JSON in PDF format can be downloaded for active IRNs only.

ii. For Period: Enables the supplier/recipient to view both active and cancelled IRNs but can only download signed e-Invoice JSON in bulk for the selected month. This option is available for 6 months from the IRN date.

iii. List of IRNs: Permits the supplier/recipient to fetch details of all IRNs of e-Invoices received or generated (active or cancelled) during the month in Excel format.

5. Can a Cancelled Taxpayer Download the e-Invoice?

Yes, a cancelled taxpayer can download JSON files only for the period when their registration was active.

6. File Availability Duration:

Downloaded files are available in the Download History for two days from the date of file generation. After two days, recipients/suppliers must regenerate the file for download. This applies to “For Period” and “List of IRNs” tabs.

7. How to Download e-Invoice without IRN?

To download an e-Invoice without an IRN, select the Financial Year, Document Type, and Document Number using the IRN tab. Choose either JSON or PDF format for the download.

8. How to Download e-Invoice for a Specific Period?

To download e-Invoices for a specific period, use the “For Period” tab or the “List of IRNs” tab. Enter the required details to search for e-Invoices and choose the JSON format for download.

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