Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals
GSTN has informed that NIC is releasing the integrated services from e-invoice-1 and e-invoice-2 portals on 18th July 2024 on sandbox portals and 1st Aug 2024 on the production portals. These portals run in parallel and now allow for seamlessly inter-operations. The highlights of the portal are as follows:
i Both the portals (NIC-IRP 1 & 2) provide the web and API modes for e-invoice related services.
ii. The taxpayers can use the same login credentials to operate e-invoice1 and e-invoice-2 portals.
iii. In case of API, the same token can be used for the services of e-invoices and e-waybills on both the portals.
iv. The taxpayers can use the e-invoice-2 portal during technical glitches in e-invoice main portal or any other exigencies.
v. The Criss-Cross operations of printing, downloading and cancelling can be carried out on these portals. That is, printing, downloading and cancelling of e-invoices of the portal 1 can be done at portal 2 and vice versa.
vi. In case e-invoice-1 is non-operational because of technical reasons, then the e-invoice-2 portal can be used for all the services of the e-invoices.
vii. Please visit the sandbox portal (einv-apisandbox.nic.in) for URLs of APIs and other details.
viii. Please test all the APIs in sandbox environment before rolling on the production environment.
ix. In addition to NIC-IRP, four other e-invoice portals are operated for the convenience of the taxpayer. The users can avail similar e-invoicing services on IRP-3/IRP-4/IRP-5 and IRP-6 portals also
- Exemption u/s 54 allowed despite failure to deposit in Capital Gains Accounts Scheme
- No addition to be made in hands of assessee solely on basis of uncorroborated loose-sheet
- Claim of Leave Encashment exemption u/s 10(10AA)(ii) dismissed beyond Rs. 3 lakhs
- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
