New GST e-invoicing requirement for MSMEs

MSMEs contribute over 30% to the Indian GDP. Considering their contribution, the Indian Government through the Goods & Services Tax aims to streamline taxation which was not the case before GST was applicable. Every three months the GST Council meets and discusses changes to be made. Small business’ need to look out for this new GST rule that would impact the way they carry out business.

Earlier, business’ with a 10 crore annual turnover were mandated to file their invoices electronically. In a bid to increase digitalization in India and to eliminate tax frauds, this threshold has been lowered to business’ with a 5 crore turnover starting 1st August 2023. This means that SME’s must now boost their digital capabilities to meet their e-invoicing requirements.

E-invoicing is the authentication of B2B documents by the Invoice Registration Portal (IRP) or the GST Portal. Once documents are submitted on the IRP, business’ get a unique Invoice Registration Number (IRN) for every invoice sent. E-invoicing looks after Input Tax Credit Systems, e-credit, e-debit notes and more. E- way bills, another important document, is created for the movement of goods of more than Rs 50,000 either inter-state or intra state except Delhi where the E-way bill generated should be more than Rs 100,000. There are additional restrictions of time and distance impacting this bill generation. With e-invoicing, business’ are assured of real time tracking, faster reconciliation for input tax credit and significant cost reduction from traditional invoicing system.

Recently, the GST Council informed the public of a time restriction for the generation and submission of invoices- within 7 days of issue for all companies bound by the e-invoicing rule. Although the implementation of this rule has been deferred by a few months, once it becomes applicable companies would have to be on their toes to validate their invoices within this time frame.

Most businesses are daunted by the time and energy that this process demands, combined with the need to file GST forms from time to time. Tech-savviness would be difficult to achieve if businesses don’t have the personnel to do the required filing. However, they don’t have to be worried about it because there are companies offering software like ExpandX offers GST solutions within their cloud based ERP module. ExpandX’s ERP software provides simple ways to track GST compliance, generate e-invoices, e-credit note, e-debit note, e-way bills quickly and submit the same on the GST portal. Business’ can use ERP to seamlessly integrate GST compliance and all other data regarding their suppliers and customers onto their ERP system making it a one stop for all their business needs.

For more information write to info@expandx.in or WhatsApp- 9448717207

Author: Rhea John, Marketing Intern, ExpandX Solutions Pvt. Ltd

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