What is e-Invoicing Under GST – eInvoicing Definition, Steps & Benefits


Latest Updates on e-Invoicing Under GST:

11th October 2022

From 1st January 2023, the GST Council may implement the next phase of e-invoicing for businesses with an annual turnover of more than Rs. 5 crore. By the end of the next fiscal year, the system may get extended to businesses with a turnover of over Rs. 1 crore by the end of the next fiscal year.

16 August 2022

Taxpayers are permitted to use the e-Invoicing system if their annual revenue exceeds Rs. 10 crores.

According to the GST department, the GST e-invoice system has sanctioned e-invoicing Under GST for taxpayers having turnover of more than Rs. 10 crore.

This e-invoicing system is applicable for GST-registered persons, they have to upload all the B2B invoices to the invoice registration portal (IRP). The IRP creates and provides the user with a distinct Invoice Reference Number (IRN), a digitally signed e-invoice, and a QR code.

4th July 2022

According to a government official, in order to lower the barrier from the existing Rs 20 crore, the government intends to make GST e-invoicing mandatory for businesses with a turnover of Rs 10 crore and higher from 1-10-2022.

24th February 2022

According to Notification No. 1/2022, the e-Invoicing system will be made available to businesses with an annual turnover of more than Rs. 20 crore and up to Rs. 50 crore as of April 1, 2022.

30th June 2021

The CBIC has issued a notification proposing to waive the penalty imposed for non-compliance with dynamic QR code regulations for B2C invoices between December 1, 2020, and September 30, 2021.

1st June 2021

A government department and local authority are exempt from the e-invoicing system, according to CBIC’s Central Tax Notification No. 23, dated June 1, 2021.

30th March 2021

The CBIC has published a notification to waive the fine for failing to follow the rules for dynamic QR codes for B2C invoicing between 1 December 2020 and 30 June 2021, provided that the person in question complies with the notification’s requirements starting on 1 July 2021.

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e-Invoicing Becomes Mandatory form 1st April 2022

From April 1, 2022, eInvoicing will mandatory for businesses with a turnover ₹20 crore+.
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The “E-way bills” can be filled on the GST portal to transport goods. In the 35th meeting, the GST Council has implemented an e-invoicing system to specified groups. There is no need to generate invoices online. Instead, the standard invoice is submitted to the e-invoicing portal. Hence, it makes multipurpose reporting automated by adding invoice details with one-time input.

What is E-Invoicing Under GST?

Electronic invoicing or E-Invoicing is a procedure in which taxpayers have to generate B2B invoices online through the GST network on the GST portal for future use. An ID number shall be issued for every invoice under the e-invoicing system by the IRP and is handled by GSTN.  The National Informatics Centre was the first to issue the Invoice Registration Portal. From the IRP, all the details of the invoice shall be transferred to both the e-way bill portal and common GST portal at once. Hence, you don’t have to enter data manually to file GSTR-1 return and to generate E-Way Bill Part 1. All the details will be passed to the GST portal directly by the IRP.

Why is e-Invoicing introduced?

Electronic invoicing, also known as eInvoicing, is a form of electronic billing. This method was used by trading partners, customers, and their suppliers to represent and track transactional documents between one another to ensure the terms of their business agreements are being met.

The reason behind the introduction of electronic invoices or e-invoicing is:

The primary duty of the accounts payable department is to guarantee that all unpaid invoices from its suppliers are authorized, handled, and paid. Processing an invoice involves capturing relevant data from the invoice and entering it into the business’s accounting or financial systems.

Once the feed is completed, the bills must travel through the business procedure of the company to be paid.

An e-invoice is a structured invoice issued in EDI or XML formats, sometimes through online web forms. These papers can be transmitted through EDI, XML, or CSV files, among other methods. Emails, virtual printers, web apps, and FTP sites can all be used to upload them.

Data from PDF or paper invoices may be extracted using imaging software by the business and entered into their invoicing system. Moreover, To avoid mismatch mistakes, the GST data reconciliation process has a significant gap that is closed and plugged using e-invoice.

Data exchange and a decrease in data entry errors are made possible by the ability of different applications to read electronic invoices. E-invoice makes it possible to track supplier-prepared invoices in real-time.

When Is E-invoicing Required?

If a taxpayer’s e-invoice limit or turnover exceeds the specified limit in any fiscal year from 2017–18 through 2021–22, they must comply with e-invoicing beginning in FY 2022–23. Additionally, the total turnover in India will comprise the total turnover of all GSTINs that fall under a single PAN.

Earlier for taxpayers, aggregate sales over Rs. 500 crore GST e-Invoicing system went into effect on October 1, 2020. From January 1, 2021, eInvoicing was made available to companies with a combined turnover of more than Rs. 100 crore.

The CBIC also announced on March 8, 2021, that enterprises who have annual sales between Rs. 50 crore and Rs. 100 crore will be eligible to use the e-invoicing system beginning on Ap, April 1, 2021.

With effect from April 1 2022, the government recently expanded the use of electronic invoices to companies with annual sales of more than Rs 20 crore. The system will very soon be expanded to include companies with annual revenues exceeding Rs. 10 crores starting on October 1, 2022.

The whole turnover of all GSTINs in India under a single PAN would be included in the aggregate turnover for e-invoicing. You can check and confirm the GSTIN for which you wish to raise the e-invoice using the GST search tool if you have several GSTINs on hand.

Understand The Current System Of E-Invoicing In India

It is necessary to create and report the seller’s invoice to the GST Portal and e-Way Bill.Taxpayers typically create invoices using a variety of applications, depending on what is available and enter the invoice information using a compatible API in a GSTR-1 return.

The same data is subsequently reflected in the GSTR-2A, which recipients with “see only” authorization can access. Transporters must simultaneously produce the e-Way Bill, either directly or by manually adding the invoices to an excel sheet or JSON file.

The GST Council in India introduced the new GST return filing mechanism, i.e. e-invoicing in India, to reduce this never-ending paper trail and end this procedure.

Applicability of E-Invoicing System

The GST Council introduced the E-Invoicing system (Electronic invoicing system) at its 35th GST Council Meeting. The standard e-invoice format was agreed upon during the 37th GST Council Meeting on September 20, 2019.

With effect from 1 April 2020, every GST-registered person whose total revenue exceeds Rs. 100 crores must provide an electronic invoice.

Additionally, starting on April 1, 2020, Business to Business (B2B) invoices must be recorded in the GST System using an electronic invoicing system.

The Central Board of Indirect Taxes and Customs dropped the requirement for electronic invoices to 10 crores or more (CBIC). Now at 5 crores, the price has been further down.

The GST Council has already decided to gradually roll out e-invoicing.

It is the goal of the most recent decision to gradually bring all businesses with a turnover of more than 1 crore inside the framework by lowering the annual threshold for e-invoicing from 10 crores to 5 crores.

Mandatory Parameters For E-invoicing

The mandatory parameters for eInvoicing are:

  • Transactional information, such as tax and supplier type
  • Document type, number, and date information
  • Information about the supplier, including GSTN address, legal name, location, state code, and PIN code
  • Identifiers for the buyer, such as the GSTN address, legal name, location, state code, and PIN code
  • Dispatch information for address (mandatory in case it is different from the address of address)
  • Shipping information (mandatory in case it is different from the address of address)
  • Details about the item, such as the service or good, the assessable amount, the HSN code, the total amount, the GST rate, and the item’s total value
  • If the objects are being relocated in batches, the batch number
  • Details of the invoice, including the total amount due and the assessable values.

How to Generate E-Invoice Unique IRN?

The GSTIN, document type (regular B2B invoice, export, or credit/debit note), document number, and seller’s financial year must all be included in the IRN. The mentioned information will be used by the IRP to build a hash parameter.

To ensure that the identity document (invoice, etc.) from the same supplier about the same Financial year is not uploaded again, the IRP will then check it from the Central Registry of the GST System.

The IRP will also include a QR code in the invoice’s JSON data after checking there are no duplicates and adding its signature. The Invoice Reference Number (IRN) for the e-invoice will be the hash produced by the IRP.

How Can You Update The E-Invoice To The GST System?

The portal checks and authenticates the e-invoice before sending it to the seller, who subsequently receives a digitally signed JSON with a special IRN. The GST and e-Way Bill systems are then given access to the uploaded electronic invoice.

The GSTR-1 for the seller and the GSTR-2A for the buyer will then be updated on the GST site. Details from the GST e-invoice schema, such as “Transporter ID” or “Vehicle number,” will be utilized to create an e-Way Bill.

The creation of electronic invoices is prohibited on the GST portal. Only the seller’s accounting/billing software and their specific ERP solution can be used for e-invoicing. The invoices that the seller uploads will only be accepted, verified, and digitally signed by the IRP.

Road Ahead for E-Invoicing in India

In the long run, e-invoicing will benefit firms and advance in the digital era.

As all the necessary information related to the invoices will automatically populate the returns, the introduction of the e-Invoice system will automate the tax return filing processes and streamline the GST process, making it simpler for taxpayers to obtain the Input Tax Credit.

The use of an electronic invoicing system will eliminate all data entry-related problems with reconciliation, improve transparency, decrease costs, and speed up payment processing.

How to Generate E invoice under GST?

Businesses use different software platforms to generate invoices and these invoice details are entered manually in GSTR-1 return form. After filing the GSTR-1 form, the details of the invoice appear in GSTR-2A form in the ‘view-only’ format for the recipients only. On the other side, an e-way bill must be generated by the transporters or consignors. They can simply import the invoices in the form of JSON or Excel manually.

As on October 1, 2020, the process remains unchanged for uploading and generating invoice details under the e-invoicing system. It can be done through API or importing to JSON or Excel, either through a GSP or directly. The data will reflect directly on the GSTR-1 form and e-way bill as well.

When To Generate E-Invoice?

E-invoice will be relevant to your company if your annual revenue exceeds 10 crores, and you must electronically upload all B2B and B2G invoices to the portal. The e-invoice needs to be created in the appropriate format and uploaded to the IRP site. The invoice data will be verified by the IRP portal, and it will then return the file with the IRN and a digitally signed QR code.

According to e-Invoicing regulations, an invoice can only be considered valid if it has an IRN and a QR code that has been verified by the IRP (Invoice Registration Portal). Every business relies heavily on invoicing, therefore it’s essential to have business management software that will enable you to generate e-invoices without disrupting how you now run your company.

Benefits of E-Invoicing under GST

  • Bridges a gap and fixes data reconciliation to cut down on mismatch errors under GST.
  • Real-time tracking is done by the supplier for the invoices prepared
  • One can read e-invoices on a particular program which can be accessed by other people. This way, it helps to reduce the risk of errors.
  • One can access input tax credit quickly.
  • Automation and back-integration of the process of filing tax returns. The invoice data would be reflected automatically in several returns, especially when you generate an e-way bill Part A.
  • Tax authorities don’t have to do surveys or audits as they can get all the details needed at the transaction level.

What is the content of E-Invoicing under GST Applicability?

The e-invoice draft has been made public and released in excel template by GSTN on August 20, 2019. The GST Council has approved the same with some changes on September 20 2019, at the 37th meeting by the GST Council. In association with ICAI, the GSTN has drafted the format in compliance with Indian tax laws and GST. The format follows several industry standards and international norms. An individual format caters to several businesses and industries and it looks complete.

Any existing invoice or accounting software vendor like Marg ERP should comply with PEPPOL (Pan European Public Procurement Online) guidelines to generate invoices. Hence, taxpayers can generate an invoice as per the source. The PEPPOL has been referred to as the UBL version of XML by the GSTN.

PEPPOL is the most common standard worldwide these days. The system is backed by several trading communities and business applications for the exchange of information in supply chains with a standard or common format. An individual data entry point is enabled in e-commerce for business. Later on, the flow of data is happening in various portals through IRP.

Here are some of the important parts of e-invoicing by GSTN:

  • Masters – It consists of inputs for specific fields given by GSTN, such as State Code, UQC, supply type, invoice type, etc.
  • EInvoice Schema – It has the description of each field, name of the technical field, sample values, whether it is recommended or not, as well as explanatory notes.
  • E-invoice template – According to GST rules, this template allows readers to tally the terms they have used in other sheets. Optional fields have been marked yellow and mandatory are green.

How to Implement E-Invoice under GST System?

With annual turnover exceeding Rs. 500 Cr, the taxpayers can generate e-invoices manually from January 7, 2020 using APIs. On the other side, taxpayers with turnover from Rs. 1 Cr. to Rs. 500 Cr. can generate e-invoices from February 1, 2020. From April 1, 2020, the e-invoices should be implemented. For taxpayers with over Rs. 500 Cr. as turnover, that limit has been extended to October 1, 2020. The aggregate turnover includes total turnover under one PAN in all GSTINs in India.

For Whom E Invoice Is Mandatory?

From October 1, all companies with a combined annual income of more than Rs 10 crore will be required to use electronic invoicing. This move will further stop revenue leaks and ensure improved tax compliance from companies. Currently, companies having a yearly revenue of more than Rs 20 crore are required to use electronic invoices.

When Will E-invoicing Be introduced?

The e-invoicing system under GST was introduced on October 1, 2020 for taxpayers with an aggregate turnover of Rs. 500 now it is extended to an aggregate turnover of 10 crores.

Type Of Business To Whom Is E-Invoice Applicable?

Any business whose turnover is more than 10 Crore is applicable for eInvoicing.

Who Need Not Comply With E-Invoicing?

Apart from the turnover e-invoicing shall not apply to the following categories of registered persons as per CBIC notification no.13/2020:

  • A bank, an NBFC, an insurance business, or another financial institution.
  • A registered individual offering passenger transport services is referred to as a good transport agency (GTA).
  • A registered individual who offers services for admittance to the screening of motion pictures in multiplexes.
  • A SEZ unit that has been excluded by CBIC notification no. 61/2020-central tax
  • A person who has registered under CGST Rule 14 (OIDAR)

Who Should Upload The E-Invoice?

E-invoice will be relevant to your company if your annual revenue exceeds 10 crores, and you must electronically upload all B2B and B2G invoices to the portal.

What Type Of Documents Are To Be Reported To The GST System?

Apart from all the relevant documents, it includes invoices, bills of supply, delivery challans, credit notes, debit notes, receipts vouchers, payment vouchers, refund vouchers, and e-way bills.

How Is E-Invoice Different From The Current Practice Of Invoicing?

An electronic invoice must be uploaded and authenticated using a unique invoice reference number (IRN) and a digitally signed QR code. Before issuing the invoice to the customer, the seller must print the IRN number and the QR code on it.

It will be simple for businesses utilizing ERP/business management software that seamlessly interfaces with the IRP system and automatically prints the QR code and IRN on the invoice to manage e-invoice requirements without making many modifications to the business process.

What Is The System In Place For Issuing Invoices Before E-Invoicing?

Before e-invoicing, businesses used to generate invoices through various software, and their details were manually uploaded in the GSTR-1 return or using ERP. Once the respective party files the GSTR-1, the invoice information gets reflected in GSTR-2B for the recipients.

What Are The Modes Of Generating E-Invoice?

There are multiple modes of generating e-invoicing, such as

  • Web Based- To register or validate an invoice, details can be put into the IRP website.
  • API Based- This mode will let all big taxpayers and accounting software providers interact with the invoices registration portal through their software. Like the E-Way Bill system, the IRN can be generated and validated for invoices individually or in bulk.
  • SMS Based- Through this mode invoice details can be entered in a specific format and sent to the IRP portal via SMS through processing.
  • Mobile App Based- You can also generate e-invoices through the mobile-based app.
  • Offline Tool Based- The details of invoices can be entered into the Invoice Registration Portal’s website for the registration/validation of the same.
  • GSP Based– The GST Suvidha Provider (GSP) is a service taxpayers can use to complete their e-invoice compliance requirements.

How to Raise/Generate E-Invoice under GST?

A taxpayer can raise or generate an E-invoice under GST in the following steps:

  • First of all, ensure that the ERP system is used according to PEPPOL guidelines. The taxpayer can set the standard for e-invoicing by working with the software vendor, i.e. e-invoice schema. All the parameters recommended should be notified by CBIC.
  • There are basically two options for a taxpayer to generate IRN:
    • They can validate the IP address of the system on an e-invoice portal for the integration of API directly or through a GSP.
    • Upload the invoices in bulk using a bulk generation tool. It can help generate JSON files that they can upload to generate IRNs on the e-invoice portal.
  • Later on, the taxpayer has to raise an invoice on the GST Software. He should provide all the important details like GSTN of supplier, name and address on the bill, item rate, amount of transaction, tax amount, and GST rate.
  • After selection of one of those options, raise the invoice on the billing software or ERP software. Later on, upload the invoice details in the fields marked mandatory via GST service provider or ASP, or using JSON file. The IRP will be serving as a central registrar for authentication and e-invoicing. There are different modes to interact with IRP, including mobile apps and SMS.
  • All the important details will be validated by the IRP on B2B invoice. The IRP will also look for any duplicate entry and generate IRN as a reference. The IRN can be generated as per four parameters – Invoice Number, seller’s GSTIN, document type in INV/DN/CN format and FY in YYYY-YY format.
  • The invoice reference number (IRN) will be generated by the IRP. It will also create QR code and sign the invoice digitally in Output JSON for the supplier. On the flip side, the seller will get notification through email (if given in the invoice) that the e-invoice has been generated.
  • The authorized payload will be sent by IRP to the GST portal related to GST returns. In addition, the IRP will forward the details to the e-way bill portal. The same information will be reflected in GSTR-1 for the tax period. The tax liability will be determined in return.

A taxpayer can print his invoice with a logo. All taxpayers have to report only e-invoices in IRP.

How Tax Evasion Can Be Prevented With E-invoicing Under GST System?

Here are some of the ways to curb tax evasion:

  • Invoices are less likely to be manipulated as they are generated in advance before transactions.
  • Tax authorities can access transactions in real-time. So, the taxpayers have to generate e-invoice through the GST portal.
  • Fake GST invoices are less likely to be made and one can claim input tax credit which is genuine because they can generate all invoices using the GST portal. GSTN can easily detect fake claims of the input tax credit as it is tallied with output credits.

What are the mandatory fields of E-Invoicing under GST?

E-invoices should be made strictly according to the rules related to GST invoicing. In addition, it should also comply with the invoicing policies followed by every sector in the country. You have to fill in some details which are mandatory while some of them are the ones you may or may not fill.

Users can fill up only relevant fields as a lot of fields are optional. There is also a description in all the fields with sample inputs for the users who take an interest. Some fields are sub-supply type in the e-way bill format. Here are the contents in the latest format of e-invoice as on July 30, 2020:

  • 12 mandatory and optional sections as well as 6 annexures having 138 fields in total
  • 7 are optional fields while 5 are mandatory in 12 sections. Out of 6 annexures, 2 are mandatory.
  • Mandatory Sections include Supplier Info, Basic Info, Invoice Item, Recipient details, and Document’s total.
Here are the fields in the e-invoice that should be announced compulsorily:
Sl. no.Name of the fieldList of Choices/ Specifications/Sample InputsRemarks
1Document Type CodeEnumerated List such as INV/CRN/DBNType of document must be specified
2Supplier_Legal NameString Max length: 100Legal name of the supplier must be as per the PAN card
3Supplier_GSTINMax length: 15

Must be alphanumeric

GSTIN of the supplier raising the e-invoice
4Supplier_AddressMax length: 100Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice
5Supplier_PlaceMax length: 50Supplier’s location such as city/town/village must be mentioned
6Supplier_State_CodeEnumerated list of statesThe state must be selected from the latest list given by GSTN
7Supplier PincodeSix digit codeThe place (locality/district/state) of the supplier’s locality
8Document NumberMax length: 16
Sample can be “ 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
9Preceeding_Invoice_Reference and dateMax length:16

Sample input is

“ Sa/1/2019” and “16/11/2020”

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
10Document DateString (DD/MM/YYYY) as per the technical field specificationThe date when the invoice was issued. However, the format under explanatory notes refers to ‘YYYY-MM-DD’. Further clarity will be required. Document period start and end date must also be specified if selected.
11Recipient_ Legal NameMax length: 100The name of the buyer as per the PAN
12Recipient’s GSTINMax length: 15The GSTIN of the buyer to be declared here
13Recipient’s AddressMax length: 100Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice
14Recipient’s State CodeEnumerated listThe place of supply state code to be selected here
15Place_Of_Supply_State_ CodeEnumerated list of statesThe state must be selected from the latest list given by GSTN
16PincodeSix digit codeThe place (locality/district/state) of the buyer on whom the invoice is raised/ billed to must be declared here if any
17Recipient PlaceMax length: 100Recipient’s location (City/Town/Village)
18IRN- Invoice Reference NumberMax length: 64

Sample is ‘a5c12dca8 0e7433217…ba4013 750f2046f229’

At the time of registration request, this field is left empty by the supplier. Later on, a unique number will be generated by GSTN after uploading 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. IRN should then be displayed on e-invoice before use.
19ShippingTo_GSTINMax length: 15GSTIN of the buyer himself or the person to whom the particular item is being delivered to
20Shipping To_State, Pincode and State codeMax length: 100 for state, 6 digit pincode and enumerated list for codeState pertaining to the place to which the goods and services invoiced were or are delivered
21Dispatch From_ Name, Address, Place and PincodeMax length: 100 each and 6 digit for pincodeEntity’s details (name, and city/town/village) from where goods are dispatched
22Is_ServiceString (Length: 1) by selecting Y/NWhether or not supply of service must be mentioned
23Supply Type CodeEnumerated list of codes

Sample values can be either of B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE

Code will be used to identify types of supply such as business to business, business to consumer, supply to SEZ/Exports with or without payment, and deemed export.
24Item DescriptionMax 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
25HSN CodeMax length: 8The applicable HSN code for particular goods/service must be entered
26Item_PriceDecimal (12,3)

Sample value is ‘50’

The unit price, exclusive of GST, before subtracting item price discount, can not be negative
27Assessable ValueDecimal (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
28GST RateDecimal (3,2)

Sample value is ‘5’

The GST rate represented as a percentage that is applicable to the item being invoiced
29IGST Value, CGST Value and SGST Value SeparatelyDecimal (11,2)

Sample value is ‘650.00’

For each individual item, IGST, CGST and SGST amounts have to be specified
30Total Invoice ValueDecimal (11,2)The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals

E-Invoice Sample Format Under GST System

E invoicing Sample Format Under GST

How Do you Download An E-Invoice From The GST Portal?

To download e-invoice data, click on the ‘Download Details from e-invoices (excel)‘ button. The following message will appear on the screen. Now click on the ‘E-invoice download history’ button to access the downloaded excel files.

How To Cancel An E-Invoice?

The Procedure For Cancellation Of an E-Invoice Under GST has two  steps:

Step- 1 log in to the e-invoice portal and click on the cancel button on the sidebar.

Step- 2 Enter the acknowledgement number on the IRN, then click on Go; now, choose the e-invoice, enter the cancellation reason, and click on submit.

What Is The Time Limit To Cancel E-Invoice?

You can cancel any e-invoice within 24 hours of the IRN’s generation. The IRP servers do not store e-invoices for more than 24 hours. Although if an e-way bill is already generated for the IRN, it cannot be cancelled.

What Are The Penalty For Not Generating E-Invoice And Generating Incorrect E-Invoice?

E-invoice penalties can significantly strain the reputation and cash flow of applicable businesses. In addition to the penalty for not generating an e-invoice, any violation of the e-invoicing regulations may result in many other negative outcomes.

The person whose business turnover is more than 10 Crores must generate e-invoices else you have to pay the penalty for not generating the e-invoice, such as:

  • Each invoice has a penalty of 100% of the tax owed or Rs. 10,000, whichever is larger.
  • 25,000 per invoice in fines for inaccurate invoicing

Frequently Asked Question- FAQs About E invoicing

E-invoicing is applicable to only GST-registered taxpayers with aggregate turnover above Rs. 500 Cr. But there are some exceptions, such as insurance, SEZs, banking, NBFCs, financial institutions, GTA, sale of film tickets, and passenger transport service.

No, you cannot cancel E-Invoice partially. But it can be cancelled fully. You should report the cancellation to the IRN before 24 hours. You cannot cancel e-invoice after 24 hours on the IRN. In that case, you have to cancel it manually on the GST portal before filing the returns.

If an invoice is being used by businesses, it will be generated only on the ERP program. The warning here is that invoice should be prepared strictly according to the prescribed format for e-invoicing with important parameters. One cannot directly generate an invoice on the common GST portal yet.

No, you can upload only one invoice at a time to the IRP. The company must design the ERP to place upload requests for invoices.

Here are the documents submitted under e-Invoicing:

  • Supplier’s credit notes
  • Invoices from the supplier
  • Other documents to be reported as e-invoice and notified under GST law by the document’s creator.

From 1st october e-invoicing applies to those businesses whose business turnover is 10 crore or more.

Yes, An E-Invoice can be canceled on the IRP within 24 hours of the generation of the IRP.

The turnover limit for E-Invoice is 10 Crore or more.

Yes, E-Invoicing is applicable for export transactions.

Yes, the bulk uploading of invoices is possible, you can easily do the bulk uploading on the IRP.


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