The Goods and Service Tax Portal (GSTN) has issued a topic wise Frequently Asked Question (FAQ) on E-Invoicing concept, flow, schema and Roll Out under GST. The following are the important set of questions which are discussed in the FAQ are discussed hereunder:
Application Service Provider (ASP):-
Q. We saw a term “Application Service Provider”. What is the definition of this and how can one become ASP?
Ans: ASPs are software service providers who route their GST traffic through GSPs. Any software provider of financial services in the indirect tax domain can push data to the GST system through GSPs. As far as IRP is concerned, access will be provided over the internet. No such category of GSP/ASP will be created for access to IRP.
IRP – Bulk e-invoice:-
Q. Is the batch (bulk) submission of e-invoices to IRP allowed? We saw that this will be enabled in API based mode.
Ans: APIs will permit the upload of JSON payloads. The invoices shall be accepted one at a time, though you may push invoices sequentially. The system shall be designed so as to scale and respond to API requests so as to enable the acceptance of millions of invoices per day, to start with.
Offshore access to IRP
Q. Can a foreign service provider integrate with IRP?
Ans: Yes, but only from within the shores of India.
Q. If yes, where can the integration specifications be found?
Ans: The specifications are to be released shortly. They will be available through links on the gst.gov.in website.
Q. If no, is GSP the right party to integrate against? What are GSP’s responsibilities and liabilities in such setup towards the private service provider?
Ans: The APIs will be available over the internet. GSPs are not the only entities who will be provided the API access. It will be widely made available to businesses of their software service providers.
The Complete 9 Pager FAQ can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/01/FAQ-on-E-Invoicing-Roll-out.pdf
The Website for E-Invoicing can be accessed at: https://www.gstn.org/e-invoice/