INDIA: Request to Extend the Implementation of E-Invoicing from October 1, 2020 to April 1,2021

CGPI is a national alliance of Advocates, Chartered Accountants and other GST Professionals focused exclusively on GST.

CGPI is a national association that will represent the interests of all GST Professionals throughout India.

The Government both State and Central, from time to time, extended deadlines for compliance almost all acts falling due in the period of lockdown either amending the respective act or by issue of notification.

Due to the extended lockdown the most of the business enterprises offices on PAN India basis are not working fully, their staff not working at 100% efficiency, data compilation as well as availability is not easily available as all of them got caught unguarded as none of us ever thought of such a pandemic which would engulf the stakeholders which would not only disrupt the way they are functioning in the business environment So, in the given scenario , in the CGPI’s understanding it won’t be possible for all the stakeholders to implement E-Invoicing due to following apparent issues faced by most of the stakeholders which are summarized below :-

1. Implementation and beta testing of inhouse software to get synergized with E-Invoicing system of IRN and QR Coding vis-à-vis accounting and supply chain management processes;

2. Conversion of decoded info into QR code (graphical) and printing of dynamic QR for B2C invoices is a major hurdle. Either the portal should provide a ready to use code or some utility to generate QR code from data feed sent by IRP;

3. Limited time to train the personnel to understand the minute and focused aspects of E – Invoicing;

4. FAQs manifesto for all kinds of Business Transactions to be shared so that it can be understood correctly and stakeholders can appreciate the objective of such E Invoicing in the truest manner;

5. Synergising complete supply chain management aspect of any business enterprise can be herculean task of implementation for everyone;

6. Technology platform available for implementation needs to be tested so that it acts as complementary for any business enterprises and it helps as ease of doing business in India and such system really contributes to the growth of economy to reach landmarks in the world canvas of business enterprises.

In case if request for extension is not possible for the implementation, please kindly make it optional for the specified stakeholders so that none of them are levied any kind of fines and penalties due to synchronization issues of supply chain management as all the Registered Tax Persons on PAN India are facing dreadful pandemic situations.