#E invoicing w.e.f. 1st Ap'2020# By SN Panigrahi, E - Invoicing is a form of Electronic Billing, E-Invoice : Advantages, E-Invoice Notifications, Type of Documents to be Reported to  GSTN System, Critical Aspects of E-Invoicing, Process to Generate an E-invoice under GST, QR Code, E-Invoice : Important Links Workflow of E-Invoice, Some of the Software Interface Providers

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SN Panigrahi is a Versatile Practitioner, Strategist, Energetic Coach, Learning Enabler.
He is an International-Corporate Trainer, Mentor & Author – PMP Trainer
He has diverse experience and expertise in Project Management, Contract
Management, Supply Chain Management, Procurement, Strategic
Sourcing, Global Sourcing, Logistics, Exports & Imports, Indirect Taxes –
GST etc.
He had done more than 150 Workshops on above
Published more than 500 Articles; More than 60 YouTube
Presentations & More than 70 SlideShares
He is an Engineer + MBA +PGD ISO 9000 / TQM with around 29 Yrs of
Experience
He is a certified PMP® from PMI (USA) and become PMI India
Champion
Also a Certified Lean Six Sigma Green Belt from Exemplar Global
Trained in COD for 31/2 Yrs. on Strategy & Leadership
GST Certified – MSME – Tech. Dev. Centre (Govt of India Organization)
ZED Consultant – Certified by QCI – MSME (Govt of India Organization)
Member Board of Studies, IIMM
Co-Chairman, Indirect Tax Committee, FTAPCCI
Empanelled Faculty in NI MSME
He has shared his domain expertise in various forums as a speaker & presented a number of papers in various national and
international public forums and received a number of awards for his writings and contribution to business thoughts.
SN Panigrahi
9652571117
snpanigrahi1963@gmail.com
Hyderabad

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E - Invoicing is a form of Electronic Billing.
Simply, e-invoicing is a technique under which invoices are
electronically generated in a prescribed format and the GST
invoice information thus obtained can be circulated
electronically among Concerned – Tax Authorities, Seller &
Buyer.
'E-invoicing' or 'electronic invoicing' is a system in which
B2B invoices are authenticated electronically by GSTN for
further use on the common GST Portal

4. SN Panigrahi 4
The GST Council approved the standard of e-invoice in its 37th
meeting held on 20th Sept 2019 and accordingly, on 13th Dec
2019, Government has issued Notification No 68/2019 CT to
72/2019 CT, laying down legal roadmap for E-Invoicing for B2B
(business to business transactions) from January 1, 2020
(Mandatory from 1st April’2020 for Certain Category of
Registered Persons.
With its user-friendly mechanisms, e-Invoicing is expected to
make GST compliance, Return Filing, Reconciliation and also,
Getting Tax Credits simpler and trouble-free.

5. SN Panigrahi 5
E-invoice is not only part of Tax Reform but also a Business Reform as it
make the e-invoices completely inter-operable eliminating transcription and
other errors
This is good news, especially for small and medium size businesses which are
still finding it difficult to cope with the GST regime. Applicable for those also,
who want to come under the GST fold, but are hesitating because of the
perceived difficulties and hassles involved. For starters, the entire process of
e-Invoicing is simple and straightforward, with multi-layered support from
the GST Council to small businesses to follow the process.
To help small and medium sized tax payers adopt e-Invoicing, the Goods and
Service Tax Network (GSTN) has empanelled a few leading accounting and
billing software products, which offers the basic accounting and billing systems
free of cost to GST registered taxpayers.

6. SN Panigrahi 6
e-Invoice Advantages for Small Businesses
 Seamless Filing of Returns by avoiding duplication of data entry and reconciliation
problems - One time reporting on B2B invoice data, to reduce reporting in multiple
formats (one for GSTR 1 or ANX 1 and the other for e-way bill) - It will facilitate
automatic preparation of GST Returns (ANX 1 and ANX 2)
 Auto-generation of e-Way bills using e-invoice data
 Expediting Invoice Delivery Time
 Doing away with shipping / couriering of invoice to the buyer, saving cost and time
 Invoices uploaded by suppliers for authentication will be automatically shared with
buyers for reconciliation.
 The system will auto-match input credit liability with output tax. E-invoice can be
created for Debit / Credit Notes, Invoices and other eligible documents.
 E-invoice can be created for Debit/Credit Notes, Invoices and other eligible
documents.
 Complying with GST requirements and getting the benefits thereof in a trouble-free
manner - Substantial reduction in input credit verification issues.
 Elimination of Fake Invoices

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Real Time GST
Collection Figure
No More Fake
Invoices
Transparency in
Credit Availability
& Utilization
Transparency in
Stocks & Places of
Transaction
Improved Visibility
Reduced Fraud
Improvement
Area
Performance
Impact
Invoice Processing Cost Reduced by 20% – 30%
Processing Cycle Time Reduced by 65%
Accounts Payable Man hrs Reduced by 25% – 40%
On-time Payment Percentage Improved by 15% – 20%
On-time Earning Discounts Increased up to 500%
Supplier Participation 70% – 90% on average
Invoices Received in
Electronic Format
Improved by 55% – 90%

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Title Notification No.
CBIC amends Manner of Issuing Tax Invoice under GST –
Mandates Issuing e-Invoice for Certain Category
Notification No. 68/2019–Central Tax;
13/12/2019
CBIC notifies Ten Invoice Registration Portal (IRP) Notification No. 69/2019–Central Tax;
13/12/2019
CBIC notifies registered persons having an aggregate annual
turnover in excess of INR100 crores. The requirement is for
supplies made to a Registered Person only ie B2B
Transactions only
Notification No. 70/2019–Central Tax;
13/12/2019
CBIC Notifies Rule 46 of CGST Rules, 2017 (Tax Invoice)
Mandatory Requirement for Issue of e-Invoice wef
01.04.2020
Notification No. 71/2019–Central Tax;
13/12/2019
CBIC notifies Registered Person whose aggregate turnover
in a financial year exceeds 500 crore rupees, to an
unregistered person (hereinafter referred to as B2C
invoice, shall have Quick Response (QR)code
Notification No. 72/2019–Central Tax;
13/12/2019

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E-invoicing is a system wherein B2B invoices
are registered electronically by IRP for further
use on the common GST portal. The Govt. is
rolling out the e-invoicing system based on
companies’ turnover:
 Companies with turnover above 500
crores – voluntary from 1st (7th) Jan 2020
and compulsory from 1st April 2020
 Companies with turnover between 100
crores and 500 crores – voluntary from
1st Feb 2020 and compulsory from 1st
April 2020
 Companies with turnover below 100
crores – voluntary from 1st April 2020
E-Invoice
Turnover
Rs 100 – 500
Cr
Voluntary from
1st Feb’20
Compulsory from
1st Apr’20
Turnover
> Rs 500 Cr
Voluntary from
1st Jan’20
Compulsory from
1st Apr’20
Turnover
< Rs 100 Cr
Voluntary from
1st Apr’20

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Proposed
Modes
Website
API
SMS
Mobile Apps
Offline Tool
GSP
Multiple Modes will be
made available for
Getting e-Invoices
Registered on the
Invoice Registration
Portal (IRP).

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 Step 1 : Invoice will be generated by the supplier in his own
accounting or billing system - ERP
 Step 2 :JSON file will be generated by the supplier to upload on the
IRP.
 Step 3 (Optional)- Unique Invoice Reference Number (‘IRN’) can be generated
by the supplier on the basis of 4 parameters like Supplier GSTIN, invoice
number, financial year and document type.
 Step 4– Supplier will upload the JSON file of the e-invoice along with
IRN already generated directly on the IRP or through GSPs.
 Step 5 – IRP will generate IRN and validate IRN of JSON if already
uploaded by the supplier. IRP will add its signature on the invoice
data as well as a QR code to the JSON.
 Step 6 – Supplier will download digitally signed JSON with IRN along
with a QR code. IRP will share back digitally signed e-invoice to
seller and recipient if email id’s are mentioned on the e-invoice.

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Step 1:
Invoice Creation
Step 2:
IRN Generation
Step 3:
Invoice
Uploading
Step 4:
Authentication
and Signing
Step 5:
Sharing of Data
Step 6:
E-invoice
Downloading

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E-Invoice Portal [Invoice Registration Portal – (IRP)]
There are Ten (10) - Invoice Registration Portals – (IRP)
Notification No. 69/2019 — Central Tax; 13th Dec, 2019
E-Invoice Portal [Invoice Registration Portal – (IRP)] is going to perform the
following-
 Generate a unique Invoice Reference Number (IRN)
 Digitally Sign the e-invoice
 Generate a QR code
 Send the signed e-invoice to the recipient of the document on the email
provided in the e-invoice

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Other Points related to E-invoice under GST
 IRP will validate mandatory fields before issuing reference number.
 IRN will be based on 4 parameters like Supplier GSTIN, invoice no., financial year and
document type. It must have Mandatory 49 fields/ details with limited sets of characters/ digits
 Maximum number of line items are restricted to 100 which might further be increased to
250. Multiple products / services covered under same HSN will be treated as 1 line
 IRP will generate QR code, generate IRN, Digitally Sign and may send e-invoice to buyer
and seller if email id’s are mentioned on the tax invoice
 Customer / service / vendor master needs to be updated according to new requirements
to generate invoice in a timely manner and to book input credit in the system
 We can change category of invoice from unregistered to registered and amend GST
numbers of already reported B2B invoices as per current GST provisions i.e. till filing of
GSTR-1 of September of subsequent FY.

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Other Salient features of e invoice under GST
Signature on e invoice The e-invoice will be digitally signed by the IRP after it has been validated. Once
it is registered, it will not be required to be signed by anyone else.
Company LOGO on e invoice :- The Logo will not be sent to IRP. It will not be part of JSON file to be
uploaded on the IRP. However, software company can provide LOGO in the billing / accounting software
so that it can be printed on invoice using the printer.
Printing of e -invoice It will be possible for both the seller as well as the buyer to print the invoice, using
the QR code as well as signed e-invoice returned by the Invoice Registration Portal(IRP).
Printing of QR Code on invoice :- The QR code will be provided to the seller once he uploads the
invoice into the Invoice Registration system and the same is registered there. Seller can at his option may
print the same on Invoice.
QR Code on B2C Invoice is mandatory for registered person, whose aggregate turnover in a financial
year exceeds five hundred crore rupees(>500 crores) w.e.f 1st April, 2020.( Notification No. 72/2019 –
Central Tax dated 13 December, 2019)

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Other Salient features of e invoice under GST
Validity of invoice without Invoice Reference No.( IRN) ; Invoice will be valid only if it has IRN.
Cancellation of e invoices :- The e-invoice mechanism enables invoices to be cancelled. This will
have to be reported to IRN within 24 hours. Any cancellation after 24hrs could not be possible on IRN,
however one can manually cancel the same on GST portal before filing the returns. E-Invoice can’t be
partially cancelled. It has to be fully cancelled
Amendments to the e-invoice Amendments are allowed on GST portal as per provisions of GST law.
All amendments to the e-invoice will be done on GST portal only.
E Way Bill : E-Invoice will not replace E-way bill. For transportation of goods, the e-way bill will
continue to be mandatory
E-invoice Currency : Default currency of E-Invoice will be INR. Seller can display the currency in
E-invoice.
E invoices for Exports The e-invoice schema also caters to the export invoices as well. The e-invoice
schema is based on most common standard, this will help buyer’s system to read the e-invoice.

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Is it possible to partially / fully cancel the e-invoice?
There is no way to partially cancel an e-invoice. The e-invoice once created can
be fully cancelled. The cancelled invoice should further be reported to IRN within
24 hours of cancellation and should manually be cancelled on the GST portal
before the returns are filed.
Is it possible to make changes in an e-invoice?
Yes, it is possible to make changes in the e-invoice only the details are uploaded
in GST returns.

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Steps of Generation of E-Invoice under GST
STEP 1 – Generation of Invoice and JSON
 Generation of the invoice by the seller in his own accounting or billing system (it can
be any software utility / ERP that generates invoice)
 The invoice must have mandatory parameters and must conform to the e-invoice
standards (schema) published in GST common portal.(https://www.gstn.org/e-invoice/).
The optional parameters can be according to the business need of the supplier.
 Seller should have a feature in its ERP that will output invoice data in JSON format.
 Those who do not use any accounting software or IT tool to generate the invoice, will
be provided an offline tool to key-in data of invoice and then submit the same
 The suppliers (seller”s) software should be capable to generate a JSON of the final
invoice that is ready to be uploaded to the IRP. The IRP will only take JSON.

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Reporting of e- invoice to a Central System
Invoice Registration portal( IRP) of GST will check from Central Registry of GST system
to ensure that same invoice from same supplier pertaining to same financial year is not
being uploaded again.
On receipt of confirmation, it will generate a unique Invoice Reference Number( IRN)
and digitally sign the invoice and also generate a QR Code. Portal will return the same to
the taxpayer who generated the document. The IRP will also send the signed e invoice to
the recipient of the document.
E invoice data would be used by GST system for generation of e way bill( Part 1) and
updating ANX-1 of the seller and ANX-2 of the buyer.
The QR code will contain viral parameters of the invoice ie GSTN of seller, buyer invoice
no., invoice date, number of line items, HSN of major commodities. Invoice Reference

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Steps of Generation of E-Invoice under GST
STEP 2 – Uploading of JSON
 Seller to upload the JSON of the e-invoice into the IRP.
 The JSON may be uploaded directly on the IRP or through GSPs or
through third party provided Apps)
STEP 3 – Validation of data by IRP
 If IRN is not generated , then IRP will generate IRN (Invoice Reference
Number), based on JSON uploaded.
 If IRN is generated, then IRP will validate the IRN, (Based on JSON
uploaded) from Central Registry of GST System to ensure that the same
invoice from the same supplier pertaining to same Financial Year is not
being uploaded again.
 On receipt of confirmation from Central Registry, IRP will add its
signature on the Invoice Data as well as a QR code to the JSON.

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Steps of Generation of E-Invoice under GST
STEP 4 – Sharing of E-invoice
 Sharing the signed E-invoice data along with IRN to seller
 Sharing the signed E-invoice data along with IRN to the GST System as
well as to E-Way Bill System, will also update the ANX-1 of the seller and
ANX-2 of the buyer.
 The IRP will sign the e-invoice and the e-invoice signed by the IRP will be
a valid e-invoice and used by GST / E-Way bill system.
STEP 5
 Returning the digitally signed JSON with IRN back to the seller along with
a QR
 The registered invoice will also be sent to the seller and buyer on their
mail ids as provided in the invoice.

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QR Code
The QR code will enable quick view, validation and access of the invoices
from the GST system. It will be generated by IRP after uploading JSON of
invoices. The QR code will consist of the following e-invoice parameters:
1.GSTIN of supplier
2.GSTIN of Recipient
3.Invoice number as given by Supplier
4.Date of generation of invoice
5.Invoice value (taxable value and gross tax)
6.Number of line items.
7.HSN Code of main item (the line item having highest taxable value)
8.Unique Invoice Reference Number.

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Modes of Generation of E-Invoice under GST
Multiple modes will be made available so that taxpayer can use the best
mode based on his/her need. The modes given below are envisaged at
this stage under the proposed system for e-invoice, through the IRP
(Invoice Registration Portal):
1.Web based
2.API based
3.SMS based
4.mobile app based
5.offline tool based and
6.GSP based.

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E-Invoice System : Concept
Note
https://www.gstn.org/e-
invoice/
E-Invoice : CBIC Presentation https://www.gstn.org/e-
invoice/pdf/e-
invoice_presentation_for_worksh
op_20-12-2019-V3.pdf
FAQs https://www.gstn.org/e-
invoice/pdf/website-FAQ-
compilation-v6.pdf
E-Invoice System : API
Specifications
https://www.gstn.org/e-
invoice/pdf/E-Invoice-to-IRP-
proposed-handshake-API.pdf
E-Invoice : Important Links

26. SN Panigrahi 26
1. (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules,
2019.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Rule
48, after sub-rule (3), the following sub-rules shall be inserted, namely:-
“(4) The invoice shall be prepared by such class of registered persons as may be notified by the
Government, on the recommendations of the Council, by including such particulars contained
in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information
contained therein on the Common Goods and Services Tax Electronic Portal in such manner and
subject to such conditions and restrictions as may be specified in the notification.
(5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the
manner specified in the said sub-rule shall not be treated as an invoice.
(6) The provisions of sub-rule (1) and (2) shall not apply to an invoice prepared in the manner
specified in sub-rule (4).”.
Notification No. 68/2019; 13th Dec’2019

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Notification No. 69/2019 — Central Tax; 13th Dec, 2019
Notifies the following as the Common Goods and Services Tax Electronic Portal for the purpose
of preparation of the invoice in terms of sub-rule(4) of Rule 48 of the aforesaid rules, namely:-
(i) www.einvoicel.gst.gov.in;
(ii) www.einvoice2.gst.gov.in;
(iii) www.einvoice3.gst.gov.in;
(iv) www.einvoice4.gst.gov.in;
(v) www.einvoice5.gst.gov.in;
(vi) www.einvoice6.gst.gov.in;
(vii) www.einvoice7.gst.gov.in;
(viii) www.einvoice8.gst.gov.in;
(ix) www.einvoice9.gst.gov.in;
(x) www.einvoice10.gst.gov.in
Explanation.-For the purposes of this notification, the above mentioned websites mean the
websites managed by the Goods and Services Tax Network, a company incorporated under the
provisions of section 8 of the Companies Act, 2013 (18 of 2013).

28. SN Panigrahi 28
Notification No. 70/2019–Central Tax; 13th December, 2019
G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4) to rule 48 of the Central Goods and
Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby notifies registered
person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class
of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of
supply of goods or services or both to a Registered Person.
Notification Na 71/2019 – Central Tax; 13th December, 2019
G.S.R. …..(E).—In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax (Fourth
Amendment) Rules, 2019, made vide notification No. 31/2019 -Central Tax, dated the 28th June, 2019,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E),
dated the 28th June,2019, the Government, on the recommendations of the Council, hereby appoints the 1st
day of April, 2020, as the date from which the provisions of the said rule, shall come into force.

29. SN Panigrahi 29
Notification No. 72/2019 – Central Tax; 13th December, 2019
G.S.R. …..(E).— In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and
Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of
the Council, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a
financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as
B2C invoice), shall have Quick Response (QR)code:
Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the
recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference
of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response
(QR) code.
On 28th June 2019, sixth proviso was inserted in Rule 46 of CGST Rules 2017 vide Notification no. 31/2019,
whereby it was provided that government may specify that the tax invoice shall have Quick Response (QR)
code. However, as of now no such requirement was notified by the government.
So, now on 13th December 2019 CBIC issued Notification No. 72/2019 – Central Tax specifying that

30. SN Panigrahi 30
Know truth about the E-Invoice through ‘Myth vs Reality’
 Myth – I would need to issue invoices through the GST portal.
 Reality– No. You would continue to issue invoice the way you have been doing it. You are just required to
generate the Invoice Reference Number (IRN) for each invoice issued through your billing software ERP or
accounting software.
 Myth – The generation of IRN might take several minute and that would affect my business.
 Reality– The Invoice Registration Portal (IRP) would assign the IRN in sub too milliseconds, More than
one IRPs will be made operational.
 Myth – E-Invoice would need to be issued for all the transaction.
 Reality– Issuance of e-invoice is mandatory only for B2B transactions and exports at this stage.
 Myth – If I am not using a billing software, ERP or accounting software, I can’t issue e-invoice.
 Reality– 8 free billing and accounting software have been provided free of cost by GSTN for taxpayer
having turnover upto 1.5 crores. These can be used for issuing e-invoices.

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Know truth about the E-Invoice through ‘Myth vs Reality’
Myth – E-invoicing will add one more CST compliance.
Reality– On the Contrary E-invoice and its reporting will reduce compliance. Reporting to GST will lead to
auto creation of ANX-1 and ANX-2 as well as E-Way Bill, if asked.
Myth – The IRN generated by the IRP would he the invoice number.
Reality– No. it wall just be a reference number. The invoice number will be the one that you have entered
in the invoice.
Myth – I would be required to make major changes in the billing software, ERP or accounting software to
become e-invoice complaint
Reality– No major change would be required at your end. However, the software providers would require
to introduce small changes at the backend.
Myth – There will be separate invoice formats for different business.
Reality– Invoice format will he the same for all the categories of taxpayaer Invoice schema released by
GSTIN has mandatory and optional fields that needs to he filled depending upon the nature of business

32. SN Panigrahi 32
Section Mandatory Optional Total Scope
Invoice Details 11 7 18 Identifying the uniqueness and nature of invoice such as invoice
number, date, type etc. and overs the IRP generated info like
IRN
Item Details 9 24 33 Line item details such as HSN, quantity, tax rate, tax amounts
etc.
Invoice Reference Details 2 8 10 Giving reference for previously or supplementary documents
created for the invoice
Item Additional Details 1 8 9 Additional details which are associated with line item such as
barcode, batch, serial numbers etc.
Supplier Details 5 5 10 GSTIN and address of supplier
Buyer Details 6 3 9 GSTIN and address of buyer
Ship To Details 7 2 9 Address and other details such as transaction type, supply mode
etc.
Dispatch From Details 4 4 8 Address and other details as state, ecommerce operator if any,
through which dispatched
*Supporting Document Details 0 2 2 URLs for supporting documentation, if any
*Payment Details 4 5 9 Account information, payment terms etc.
Total 49 68 117
Summary Data Fields Included in E-invoice Standard Schema

33. SN Panigrahi 33
Sr. No. Category Particulars
1. General Version number (Tax schema), Invoice reference number, Code for invoice type,
Invoice number , Invoice date
2. Supplier Legal name (Name appearing in PAN), GST number, Address, State name, Pin
code
3. Buyer Legal name, GST number, State code, Address, State name, Pin code
4. Payment Payee name, Account number, Payment mode, IFSC code
5. Delivery Company name, Address, State name, Pin code (Applicable in case of stock
transfer/ sale of goods
6. Invoice item Serial number, Quantity, Item rate, Net amount, GST rate, GST Amount, Batch
number for manufactures
7. Document Total Total invoice value, Total tax amount, Amount paid in advance, Amount due
8. Extra Tax scheme
9. Ship to Company name, GST number, Address , Pin code, State name, Supply Type
,Transaction mode
Mandatory Fields Of E-Invoice
The e-Invoice form will have provision for both mandatory and optional items. The request will be accepted
in the GST system only if the mandatory items are filled

34. SN Panigrahi 34
Sl. no. Name of the field List of Choices/ Specifications/Sample Inputs Remarks
1 Invoice Type Max length: 10
Can be one of the following:
Reg/SEZP/SEZWP/EXP/EXPWP/DEXP
Denotation for regular, SEZ supplies with payment, SEZ supplies without payment, deemed exports, sale from the
bonded warehouse, export without payment of tax, export with payment of tax
2 InvoiceType Code Max length: 50
Will be auto-generated by GSTIN based on the invoice type specified by the user
A subcode may also be automatically added by the GSTN
3 Supplier_GSTIN Max length: 15
Must be alphanumeric
GSTIN of the supplier raising the e-invoice
4 Invoice Number Max length: 16
Sample input is
“ Sa/1/2019”
For unique identification of the invoice, a sequential number is required within the business context, time-frame,
operating systems and records of the supplier. No identification scheme is to be used
5 Preceeding_Invoice_Reference Max length:16
Sample input is
“ Sa/1/2019”
Detail of original invoice which is being amended by a subsequent document such as a debit and credit note. It is
required to keep future expansion of e-versions of credit notes, debit notes and other documents required under GST
6 Invoice Date String (DD/MM/YYYY) as per the technical field specification The date when the invoice was issued. However, the format under explanatory notes refers to ‘YYYY-MM-DD’. Further
clarity will be required
7 Reverse Charge ‘Y’ or ‘N’ as a single character Mention whether or not the particular supply is subject to reverse charge mechanism
8 GSTIN Max length: 15 The GSTIN of the buyer to be declared here
9 State Code Max length: 2 The place of supply state code to be declared here
10 Place Max length: 50 The place (locality/district/state) of the buyer on whom the invoice is raised/ billed to must be declared here if any
11 Pincode Six digit code The place (locality/district/state) of the buyer on whom the invoice is raised/ billed to must be declared here if any
12 Unique Identification Number Abbreviated as ‘UUID’
Max length: 50
Sample input is ‘649b01ft’
A unique number will be generated by GSTN after uploading of the e-invoice on the GSTN portal. An acknowledgement
will be sent back to the supplier after the successful acceptance of the e-invoice by the portal
13 ShippingTo_GSTIN Max length: 15 GSTIN of the buyer himself or the person to whom the particular item is being delivered to
14 Shipping To_State Max length: 100 State pertaining to the place to which the goods and services invoiced were or are delivered
15 Supply Type Max length: 2
Sample values can be either of Supply/export/Job work
It can be either interstate or intrastate supply. Further, it can be outward or inward supply
Moreover, the supply can further be classified as import, export, job work, for own use, return, sales return, others,
SKD/CKD/Lots, line sales, recipients not known, exhibition or fairs
16 Transaction Mode Max length: 2
The schema specifies that the field can have either of regular/bill to/ship to
A combination of a ‘Bill To Ship To’ and ‘Bill From Dispatch From’ is also allowed
17 Item Description Max length: 300
The sample value is ‘Mobile’
The schema document refers to this as the ‘identification scheme identifier of the
Item classification identifier’
Simply put, the relevant description generally used for the item in the trade. However, more clarity is needed on how it
needs to be described for every two or more items belonging to the same HSN code
18 Quantity Decimal (13,2)
Sample value is ‘10’
The number of items (goods or services) that is charged on the invoice as a line item.
19 Rate Decimal (10,2)
Sample value is ‘50’
The unit price, exclusive of GST, before subtracting item price discount, can not be negative
20 Assessable Value Decimal (13,2)
Sample value is ‘5000’
The price of an item, exclusive of GST, after subtracting item price discount. Hence, Gross price (-) Discount = Net price
item, if any cash discount is provided at the time of sale
21 GST Rate Decimal (3,2)
Sample value is ‘5’
The GST rate represented as a percentage that is applicable to the item being invoiced
22 IGST Value, CGST Value and SGST
Value Separately
Decimal (11,2)
Sample value is ‘650.00’
For each individual item, IGST, CGST and SGST amounts have to be specified
23 Total Invoice Value Decimal (11,2) The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals

35. SN Panigrahi 35
Workflow of E-Invoice
The flow of the e-invoice generation, registration and receipt of confirmation can be logically divided into two major
parts.
a) The first part being the interaction between the business (supplier in case of invoice) and the
Invoice Registration Portal (IRP).
b) The second part is the interaction between the IRP and the GST / E-Way Bill Systems and the Buyer.

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Some of the Software Interface Priders
Cleartax
ASP Tax
IRIS
Avalara
Cygnet GSP
RAMSUN
Logo Vyapari,
GSTrobo

37. 37
SN Panigrahi

38. 38

39. Contact Details:
SN Panigrahi
9652571117
snpanigrahi1963@gmail.com 39