On fulfilling prescribed conditions, the obligation to issue e-invoice in terms of Rule 48(4) (i.e. reporting invoice details to IRP, obtaining IRN and issuing an invoice with QR Code) lies with the concerned taxpayer.

However, as a facilitation measure, all the taxpayers who had crossed the prescribed turnover in a financial year from 2017-18 onwards have been enabled to report invoices to IRP. One can search the enablement of a GSTIN on the e-invoice portal: https://einvoice1.gst.gov.in/ > Search > e-invoice status of a taxpayer.

This listing of GSTINs is solely based on the turnover of GSTR-3B as reported to the GST System. It may contain exempt entities or those for whom e-invoicing is not applicable for some other reason. So, it may note that enablement status on the e-invoice portal doesn’t automatically mean that the taxpayer is supposed to do e-invoicing.

If e-invoicing does not apply to a taxpayer, they need not be concerned about the enablement status and may ignore it. Further, the turnover slab of taxpayers can also be ascertained through the “Search Taxpayer” / “Know Your Supplier” Sections on the GST portal. If any registered person is required to prepare an invoice in terms of Rule 48(4) but not enabled on the portal, they may request enablement on the portal: ‘Registration – > e-Invoice Enablement’.