Advisory on Business Continuity for E-Invoice and E-Waybill Systems

Act Name/Rule Name: Central Goods and Services Tax Act, 2017 
Type of Document: Advisory 
Date: January 24, 2025

This advisory is issued by the GST Network (GSTN) to ensure that businesses can maintain uninterrupted operations when using the e-Invoice and e-Waybill systems, especially during potential service disruptions. 

Key Takeaways: 

Multiple Invoice Registration Portals (IRPs): 

      • There are six IRPs available for e-Invoice generation (e.g., NIC-IRP 1, NIC-IRP 2, Cygnet IRP, etc.). 

     1. NIC-IRP 1: https://www.einvoice1.gst.gov.in 

     2. NIC-IRP 2: https://www.einvoice2.gst.gov.in 

     3. Cygnet IRP: https://einvoice3.gst.gov.in 

     4. Clear IRP: https://einvoice4.gst.gov.in 

     5. EY IRP: https://einvoice5.gst.gov.in 

     6. IRIS IRP: https://einvoice6.gst.gov.in 

      • If one IRP is unavailable, businesses can switch to another to continue generating e-Invoices. 

Dual e-Waybill Portals: 

      • Two e-Waybill portals are available (eWaybill1 and eWaybill2). 

     1. eWaybill1 (https://ewaybillgst.gov.in) 

     2. eWaybill2(https://ewaybill2.gst.gov.in) 

    • These portals ensure redundancy so businesses can continue generating e-Waybills even if one portal is down. 

Unified Authentication Token: 

      • A single authentication token, generated on NIC portals, can be used across all NIC e-Invoice and e-Waybill portals. 
      • This eliminates the need to create separate tokens for different platforms. 

API Interoperability: 

      • APIs allow taxpayers to switch between NIC-IRP portals seamlessly.  For instance: 

A taxpayer can access NIC1 services via NIC2 APIs or vice versa. 

i. Accessing NIC1 e-Invoice Services via NIC2 APIs: By passing “NIC1” value in “irp” API header for APIs at https://api.einvoice2.gst.gov.in 

ii. Accessing NIC2 e-Invoice Services via NIC1 APIs: By passing “NIC2” value in “irp” API header for APIs at https://api.einvoice1.gst.gov.in 

    • Supported functions include generating, cancelling, and fetching e-Invoice and e-Waybill details. 

Recommended Actions for Taxpayers: 

      • Direct API Access: Businesses should ensure their systems are set up for cross-portal operations. 
      • Coordination with Service Providers: Work with solution providers (like ERP or GSP providers) to integrate these backup mechanisms. 
      • Use Alternate IRPs: Explore the use of other IRPs beyond NIC-IRP for added redundancy. 

Why is This Important? 

This advisory ensures that businesses can continue filing GST-compliant documents (like e-Invoices and e-Waybills) even during technical issues or system downtimes. It reduces the risk of disruptions in supply chains or business operations and helps maintain compliance. 

 

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

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