I-invoyisi ye-elekthronikhi iwuhlelo lwama-invoyisi we-elekthronikhi olukhethwe yisizindalwazi sephothali kahulumeni ukuze kuqinisekiswe ngekhompyutha wonke ama-invoyisi e-B2B.Inombolo Yereferensi Ye-invoyisi eyingqayizivele (i-IRN) ikhishelwa i-invoyisi ngayinye elayishwa ku-Invoyisi Registration Portal (IRP).Ulwazi oluqukethwe ku-invoyisi ludluliselwa lusuka ku-IRP luyiswe kuphothali ye-GST kanye nephothali ye-inthanethi ye-waybill ngesikhathi sangempela.Nakuba ama-invoyisi e-elekthronikhi efaneleka kuma-invoyisi e-B2B, umthetho we-GST udinga ukuthi amabhizinisi athile akhiqize futhi aphrinte amakhodi e-QR kuma-invoyisi e-B2C.
Kusukela mhla lu-1 kuMfumfu wezi-2020, i-Central Indirect Tax and Customs Commission (CBIC) izogunyaza ama-invoyisi e-elektroniki kubakhokhi bentela anenzuzo isiyonke engaphezu kwezigidigidi ezi-5 zama-rupees ase-India onyakeni wezimali odlule.Bonke laba bakhokhi bentela badinga ukukhipha ama-invoyisi e-electronic ama-invoyisi entela e-B2B, amanothi ezikweletu namanothi emali edonswayo.Isistimu ye-invoyisi ye-elekthronikhi nayo idinga indawo yekhodi ye-QR yama-invoyisi aphrintiwe.Ngisho nokuthekelisa kanye nokuhlinzekwa kwe-RCM, ngenxa yesidingo sokukhipha ama-invoyisi entela, amakhodi e-QR nawo ayasebenza.
I-CBIC ikhiphe isaziso esithi kusukela ngomhlaka-1 Disemba 2020, zonke izinkampani ezinenzuzo engaphezu kwezigidigidi ezi-5 zama-rupees ase-India kumele zenze amakhodi ashukumisayo e-QR akho konke okwenziwa yi-B2C.Sicela uqaphele ukuthi ukunikezwa okunikezwa abantu abangabhalisiwe noma abathengi kubhekiselwa kukho njengemisebenzi ye-B2C, futhi abasebenzisi bokugcina ngeke bakwazi ukufuna amakhredithi entela okufakwayo (ITC).
Kufanele kuqashelwe ukuthi ikhodi ye-QR kufanele ibe isibopho ukuze iphrinte ku-invoyisi.Ukwehluleka ukuphrinta ikhodi ye-QR kuzoholela ekungathobelini, futhi i-invoyisi izobhekwa njengengavumelekile.Ngamanye amazwi, kuthathwa ngokuthi ayikafakwanga i-invoyisi, ngakho-ke izoba ngaphansi kwezijeziso ezilandelayo esimweni ngasinye:
Nokho, i-CBIC iyekile inhlawulo yokungathobeli amakhodi e-QR aguqukayo ama-invoyisi e-B2C akhiqizwe ngaphambi komhla zingama-31 kuNdasa 2021. Amabhizinisi kufanele athobele ngokuphoqelekile imithetho yekhodi ye-QR esuka ngomhla ka-1 Ephreli 2021 ukuze agweme izinhlawulo ezinjalo.
Ikhodi ye-QR iqukethe ulwazi olufakwe ikhodi mayelana ne-invoyisi ye-elekthronikhi.Iyinguqulo yebhakhodi enezinhlangothi ezimbili futhi ingaskenwa kunoma iyiphi idivayisi yeselula.Ikhodi ye-QR enamandla iyahleleka futhi ivumela izici ezengeziwe ezifana nokuvikelwa kwephasiwedi, ukuhlaziya ukuskena, ukuqondisa kabusha okusekelwe kudivayisi, nokuphathwa kokufinyelela.Ngaphezu kwalokho, inikeza isithombe sekhodi enezinhlangothi ezimbili esinobukhulu obuphansi esingaskenwa ngokwethembeka.
Isikhungo Solwazi Sikazwelonke (NIC) sikhiphe inothi ukuze sicacise yonke imibuzo etholwe ngamakhodi e-QR.Imiyalelo icacisa ukuthi ikhodi ye-QR yama-invoyisi e-B2B izokwenziwa yi-IRP lapho kukhiqizwa i-IRN.Kodwa-ke, abakhokhi bentela kufanele basebenzise imishini yabo yokwenza amakhodi e-QR nama-algorithms ukuze bakhiqize amakhodi ashukumisayo e-QR ama-invoyisi e-B2C.
I-NIC icacise ukuthi asikho isidingo sokukhiqiza i-IRN yama-invoyisi e-B2C.Uma uthumela i-invoyisi ye-B2C ku-IRP, izonqaba ngokuzenzakalelayo i-invoyisi efanayo.Uma uyithumela izikhathi eziningi, ungavimbela i-IRN yomkhokhintela ukuthi ingakhiqizi.
Injongo yekhodi ye-QR ye-invoyisi ye-B2B iwukushumeka imininingwane ebalulekile ye-invoyisi ebikiwe ukuze kuqinisekiswe ukuthi i-invoyisi ibikwe ngempela yini ku-IRP nokuthi isiginesha yedijithali iphelele yini.Ngokuphambene, inhloso eyinhloko yokukhiqiza amakhodi e-QR aguqukayo ama-invoyisi e-elektroniki e-B2C ukulawula okwenziwayo kwe-B2C nokwenza lula ukufakwa kwedijithali kwezinkokhelo kusetshenziswa noma iyiphi i-UPI.
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Isikhathi sokuthumela: Jun-01-2021