Faq E Invoicing Irp Portal
India-specific preparation guide
Faq E Invoicing Irp Portal needs current-law checks, portal verification, documents and a precise brief before you compare experts on the WorkIndex work index.
Post Your Requirement - FreeWhat this page helps you decide
Faq E Invoicing Irp Portal is best handled after identifying the exact scope, period, applicable portal and documents. Use this page to prepare a sharper expert brief instead of relying on generic summaries.
- Identify the exact period, assessment year or tax year, income head, entity type and portal status before applying Faq E Invoicing Irp Portal.
- Reconcile source data such as AIS/TIS, Form 26AS, books, bank statements, invoices, notices and prior returns.
- Ask the expert to flag regime choice, deduction limits, disclosure schedules, penalty exposure and expected deliverables.
- Do not rely on old blog summaries where forms, deadlines, sections or portal utilities have changed.
Accuracy notes before you act
- OIDAR (Online Information Database Access and Retrieval) services provided by foreign entities to non-taxable online recipients in India are subject to 18% GST.
- Online Travel Aggregators (OTAs) and cab aggregators must collect TCS under Section 52 of the CGST Act at 1% of net taxable supplies.
- E-commerce platforms facilitating sales must deduct income tax TDS at 1% under Section 194O on the gross amount of sales.
- GST registration is mandatory for social media content creators, YouTubers, and influencers if their annual service turnover exceeds ₹20 lakh (₹10 lakh in special category states).
Documents and facts to keep ready
- PAN, Aadhaar, GSTIN, CIN/LLPIN, TAN or registration details where applicable.
- Relevant financial year, assessment year, tax year, return period, due date and notice number.
- Books, invoices, payroll, bank statements, contracts, prior filings and portal screenshots.
- Expected output: filing, registration, correction, advisory memo, notice response, audit report or recurring compliance.
Common mistakes to avoid
- Using an old due date, old section number or old form without checking the live portal.
- Posting a vague requirement without period, entity type, city, documents and deadline.
- Comparing quotes without clarifying government fee, professional fee and exclusions.
- Skipping reconciliation with AIS/TIS, books, Form 26AS, GST data or bank records.
- Treating explanatory SEO content as final tax, legal, audit or investment advice.
Frequently Asked Questions
1. What is OIDAR and how does GST apply to digital services under E Invoicing Irp Portal?
OIDAR covers services delivered over the internet with minimal human intervention (e.g. cloud subscriptions, SaaS). Foreign OIDAR providers must register and pay 18% GST on services to non-taxable consumers in India, which is critical for E Invoicing Irp Portal.
2. What is e-commerce TCS under Section 52 of GST?
E-commerce aggregators (like Amazon or MakeMyTrip) must collect TCS at 1% on the net value of taxable supplies made through their platforms by third-party sellers.
3. How does Section 194O TDS apply to digital platforms?
E-commerce operators must deduct TDS at 1% on the gross amount of sales facilitated for e-commerce participants. The threshold for individuals/HUFs is ₹5 lakh.
4. Do social media influencers and YouTubers need GST registration?
Yes, if their total turnover from services (brand sponsorships, ad share, affiliate income) exceeds ₹20 lakh (₹10 lakh in special category states) in a FY.
5. Is dropshipping subject to GST in India?
Yes. If the goods enter India, standard GST applies. If the goods are shipped directly from a foreign supplier to a foreign customer, it is an out-of-scope supply but documentation is required.
6. What is e-invoicing and who is it mandatory for?
E-invoicing is mandatory for business-to-business (B2B) and export transactions of taxpayers with aggregate annual turnover exceeding ₹5 crore in any preceding FY.
7. What is the penalty for not generating e-invoices?
Failure to generate a mandatory e-invoice attracts a penalty of 100% of the tax due or ₹10,000 per invoice, whichever is higher, and renders the invoice invalid for input tax credit (ITC).
8. When is an E-way bill mandatory for digital and physical movement of goods?
An E-way bill is required for transport of goods valued above ₹50,000. It is now seamlessly integrated with the e-invoicing system.
9. How are app developers taxed on Google Play or Apple App Store payouts?
The app store acts as an e-commerce operator, deducting 1% TDS u/s 194O on gross sales. The developer must register for GST if aggregate turnover exceeds ₹20 lakh.
10. Are international SaaS subscriptions subject to GST?
Yes, they are treated as import of OIDAR services. Business customers pay 18% GST under Reverse Charge Mechanism (RCM); retail customers are charged 18% IGST by the foreign provider.
11. Can e-commerce sellers opt for composition scheme?
Yes, eligible e-commerce sellers of goods can opt for composition scheme for intra-state sales up to ₹1.5 crore, paying a flat tax of 1% or 5% without claiming ITC.
12. How do online booking portals handle CGST, SGST, and IGST?
The place of supply is determined based on the location of the hotel/service. If in a different state from the portal registration, IGST applies; otherwise CGST and SGST apply.
13. What monthly filings must e-commerce operators complete?
Operators must file GSTR-8 by the 10th of the following month to report TCS collected, GSTR-7 for TDS if applicable, and standard GSTR-1 and GSTR-3B returns.
14. How can digital content creators claim input tax credit (ITC)?
Registered creators can claim ITC on business expenses like cameras, editing laptops, studio rent, and internet services, offsetting their GST output tax liability.
15. What are the registration requirements for foreign OIDAR providers?
They must obtain a simplified single-point GST registration in India (Form GST REG-10) and file monthly GSTR-5A returns.