|Taxpayers who supply and have a total annual turnover of more than Rs. 5 crore from August 1, 2023.
|Data on the GST Portal
|Records data by hand and uploads data using JSON files.
|Records data as an invoice based on the structure and settings defined in the e-invoicing system.
|Invoice Reference Number
|No Invoice Reference Number
|E -the hash algorithm generates the invoice reference number.
|Dispatch of e-invoice
|GST portal has no feature for validating and downloading invoices.
|E-invoice is validated under the e-invoicing system and sent to the supplier to their registered email ID.
|Only the supplier’s digital signature is present.
|IRP digitally signs validated e-invoices.
|No QR code verification
|Verification can be done even without an internet facility
|Facility available on GST portal
|E-invoice available for 24 hours for cancellation
After which, the facility is available on the GST portal.
|On the GST portal
|Initially, on the app.
And further sent as an email.