E-invoicing for E-commerce Operators
                     E-invoicing for E-
commerce Operators 
1 )Registration of E-commerce Operators under 
GST
 E-commerce operators must 
register Aunder the Goods and 
Services Tax (GST) as an e-
commerce operator. This is 
because they generate an 
Invoice Reference Number (IRN) 
on behalf of their suppliers. The 
registration process involves 
providing necessary information 
and documents to the relevant 
authorities.
2) Invoice Registration on the IRP
 E-commerce operators must 
register themselves under the 
Goods and Services Tax (GST) as 
an e-commerce operator. This is 
because they generate an 
Invoice Reference Number (IRN) 
on behalf of their suppliers. The 
registration process involves 
providing necessary information 
and documents to the relevant 
authorities.
3) Reverse Charge Mechanism 
(RCM) for E-commerce Services
 The services provided by an e-
commerce organization fall under 
the category of Reverse Charge 
Mechanism (RCM). Under RCM, the 
recipient, instead of the supplier, is 
liable to pay tax. This means that 
the e-commerce platform must 
collect the Goods & Services Tax 
(GST) from the recipient and pay it 
to the government. RCM helps 
ensure compliance with GST 
regulations and streamlines the tax 
collection process.
4) Supplier Turnover and E-invoicing Turnover 
Limit
 For e-commerce operators, the supplier 
turnover is important. This is because the 
transactions made through the e-commerce 
platform are by the supplier. The e-invoicing 
turnover limit determines whether 
generating e-invoices is necessary for 
suppliers. If the supplier’s turnover falls 
under the e-invoicing turnover limit, they 
must generate e-invoices. Either the 
supplier generates the e-invoice or the e-
commerce platform does it on the supplier’s 
behalf.
5) E-commerce Platforms as Suppliers
 If the e-commerce platform is 
also the seller, then they are 
considered as a supplier and 
must adhere to the rules of e-
invoicing under GST. In this 
case, the annual turnover of the 
organization as a whole comes 
into picture. If it falls under the 
e-invoice turnover criteria, then 
it must generate e-invoices and 
register them on the Invoice 
Registration Portal (IRP).
6) Generating E-invoices through IRIS IRP
IRIS IRP offers multiple options for 
generating e-invoices, including 
bulk generation via excel utility, 
API integration, and custom print 
invoices. This allows businesses 
to easily generate e-invoices and 
ensure compliance with GST 
regulations. IRIS IRP also offers 
Core and Enhanced APIs for e-
invoice generation, allowing for 
seamless integration with 
existing ERP systems.
7) API Integration and Bulk Generation of E-
invoices
 IRIS IRP offers API integration 
for generating e-invoices, 
allowing businesses to easily 
integrate e-invoicing into their 
existing ERP systems. This 
ensures seamless and efficient 
generation of e-invoices. 
Additionally, IRIS IRP offers bulk 
generation of e-invoices via 
excel utility, allowing 
businesses to quickly generate 
multiple e-invoices at once.
Thank You! 
For reading our ppt 
For more information visit this website : 
https://einvoice6.gst.gov.in/content/e-invoicing-for-e-commerce-ope
rators/
https://einvoice6.gst.gov.in/login [email protected] +912267231000