On October 3, 2023, the Goods and Services Tax Network (GSTN) issued an advisory introducing a new feature on the GST e-Invoice Portal.
In India, it is mandatory for taxpayers exceeding a certain threshold to generate electronic invoices for B2B and B2G transactions. With this recent update, both suppliers and buyers now have the capability to download the JSON files of the e-invoices they have generated or received. This functionality can also be accessed via API calls through service providers known as GST Suvidha Providers (GSP).
Taxpayers have the option to download e-invoices individually in either PDF or JSON format or in bulk for an entire month in JSON format. JSON files will remain accessible for a duration of 6 months. Additionally, a list of Invoice Reference Numbers (IRNs) relating to a month’s period, including both active and cancelled, can be downloaded. Downloaded files will be retained in history for 2 days from the date of their generation.
To address any questions about this new functionality, GSTN has provided a FAQ file.
For more in-depth information on e-invoicing in India, you can visit our website.
