Introduction
With the introduction of e-Invoicing under GST, businesses crossing the turnover threshold must comply with the structured electronic invoicing system. For service providers who have just exceeded the Rs. 5 crore limit, understanding the GST e-Invoicing process, registration, invoice generation, and credit note handling is crucial. This guide simplifies the entire procedure with actionable steps, links to utilities, and Excel templates to facilitate seamless compliance.
1. GST E-Invoicing Registration Process
Eligibility
Mandatory for businesses exceeding Rs. 5 crore turnover (from 1st August 2023).
Applicable to both goods and service providers.
E-invoices are generated through the Invoice Registration Portal (IRP) and verified by the GST system.
Step-by-Step Registration on the GST Portal for E-Invoicing
Visit the GST E-Invoicing Portal: https://einvoice1.gst.gov.in/
Click on ‘e-Invoice Registration’.
Login using GST credentials (GSTIN, registered mobile, and OTP verification).
Enter details as per GST profile and submit.
Generate username and password for accessing e-Invoicing services.
Registration confirmation will be sent to the registered email and mobile number.
Post-registration, use the API or Excel tool for bulk e-Invoice generation.
For bulk upload and JSON file conversion, download the e-Invoice JSON Preparation Utility from: https://einvoice1.gst.gov.in/download
2. Process for Generating E-Invoice for Services
Step 1: Invoice Preparation in Excel
Prepare the invoice details in an Excel file with the following columns:
| Field Name | Description | Example |
|---|---|---|
| GSTIN | GST Identification Number | 07AABCU9603R1ZV |
| Invoice Number | Unique invoice number | INV001 |
| Invoice Date | Date of issuance | 05-02-2025 |
| Recipient GSTIN | GSTIN of the recipient | 06AAACD1234F1Z2 |
| Invoice Value | Total invoice amount | 50,000 |
| Taxable Value | Value before tax | 42,372.88 |
| IGST/CGST/SGST | Tax components | IGST - 7,627.12 |
| SAC Code | Service Accounting Code | 998314 |
| Description | Service description | IT Consulting |
Step 2: Convert Excel into JSON Using GST Utility
Upload the Excel file in the GST Offline Utility Tool.
Convert into JSON format.
Upload JSON on the IRP portal.
Receive IRN (Invoice Reference Number) and QR Code.
3. Credit Note Handling in E-Invoicing & IMS System
When to Issue a Credit Note?
Reduction in invoice value due to a service dispute.
Correction of errors in original invoices.
Post-sale discount adjustments.
Credit Note Workflow on IMS System
Create a Credit Note in Excel (format below).
Convert to JSON using GST Utility Tool.
Upload JSON to the IRP portal to generate IRN for Credit Note.
Validate credit note details in IMS (Invoice Management System).
Ensure acceptance by the recipient.
Reconcile with GSTR-1 filings automatically.
4. Sample Excel Format for Credit Note Upload
| Field Name | Description | Example |
| GSTIN | GST Identification Number | 07AABCU9603R1ZV |
| Credit Note Number | Unique credit note number | CN001 |
| Credit Note Date | Date of issuance | 10-02-2025 |
| Original Invoice No | Invoice against which CN issued | INV001 |
| Taxable Value | Value being adjusted | 5,000 |
| IGST/CGST/SGST | Tax reduction components | IGST - 900 |
| SAC Code | Service Accounting Code | 998314 |
| Reason for Credit | Adjustment reason | Service Error |
For converting to JSON, download the GST Credit Note JSON Utility Tool from: https://einvoice1.gst.gov.in/download
5. Conclusion
This guide simplifies the GST e-Invoicing process for service providers crossing Rs. 5 crore turnover. By following the structured steps, businesses can efficiently register, generate invoices, and manage credit notes within the IMS system. Utilizing the provided Excel formats and GST utilities ensures compliance while reducing manual errors.
