GST E-Invoice Format – E-Invoice Contents and Format

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Latest Updates on E-Invoicing

Updated on 8th March 2021: As per the recent CGST Notification 05/2021,  entities having turnover above Rs. 50 Cr. are required to generate E-Invoice from 1st April 2021.

November 29, 2020

A notification has been issued by the CBIC to give up the penalty on failing to comply with the dynamic provisions of QR code for B2C invoices from December 1, 2020 to March 31, 2021, allowing the eligible individual to comply with such provisions, as on April 1, 2021.

November 10, 2020

The taxpayers with average turnover above Rs. 100 Cr must deploy e-invoicing, as on January 1, 2021.

October 1, 2020

The taxpayers have 30 days of grace period to generate an IRN. But it is applicable only to the invoices issued from October 1, 2020 to October 31, 2020.

September 30, 2020

The aggregate turnover must now be inspected from FY 2017-18 to FY 2019-20 to check e-invoicing applicability. The due date for dynamic QR code implementation has been raised till December 1, 2020.

July 30, 2020

  • CBIC notifies a fresh GST e invoice format, replacing 13 fields with 20 new fields. Character lengths have been changed in some fields.
  • E-Invoicing is applicable to such taxpayers with annual turnover of Rs. 500 Cr extended from Rs. 100 Cr.
  • E-Invoicing is not mandatory for business units located in Special Economic Zones (SEZs).

March 23, 2020

The implementation of QR code and e-invoicing has been deferred to October 1, 2020. Exemption of QR code and e-Invoicing has been allowed to insurance, financial institutions, banking, GTA, NBFCs, movie tickets, and passenger transportation sectors.

What is E-Invoice Format?

The e-invoicing system was implemented from October 1, 2020 and the latest e-invoice format was introduced by the CBIC on July 30, 2020. Large taxpayers, with average annual turnover above Rs. 500 Cr. in Financial Year 2019-20 must issue e invoice format GST.

The invoices are not generated from a tax department portal. It will bring unwanted restrictions to conduct the trade. A standard E-Invoice format has been given to raise invoice which have both optional and important fields. It will be done on the existing accounting or ERP software for debit/credit notes and invoices. The specified parameters should be set by the billing/accounting software for invoice generation. Then, the taxpayers must upload the details on the IRP (Invoice Registration Portal) to obtain the IRN (Invoice Reference Number) for each document.

Contents and Limits of E-invoicing Format

The e-invoice contains both optional and mandatory fields. An invoice should have mandatory fields that must be filled to be valid as per the invoice standard. Optional fields may or may not be filled as per business’ convenience. Each e-invoice has a maximum of 100 line items. To register an e-invoice, it is important to fill all the mandatory fields. If there is no value filled in the mandatory field, it will be reported NIL.

Here are some of the mandatory sections –

  • Basic info
  • Supplier’s details
  • Recipient’s details
  • Invoice item
  • Total

Here are the mandatory annexures –

  • Invoice item information
  • Document total

Authorization of E-Invoice Format

A unique IRN will be given to the seller with an e-invoice JSON schema after authorization of data, along with a QR code and an e-invoice with digital signature. The QR code consists of basic invoice info. For a financial year, a unique serial number will be assigned for GSTIN and it must be captured by the ERP of a supplier. The IRP will generate the IRN with the GSTIN of the document creator or supplier, the unique serial number of invoice/document, and financial year. The supplier must have IRN for each invoice. This is a helpful guide to know different specifications, explanations, and examples which are pre-defined broadly for the fields.

E-Invoice Schema Format Overview

Here are the sections for e-invoice schema format

S.No.

Columns

Meaning

1.

Name of technical field

Technical name given in the field

2.

Cardinality

It shows whether the item is optional or important and the recurrence, such as, whether repetition of an item is possible or not

3.

Description of a field

It is the name of the field featured in the e-invoice

4.

Is it mandatory on invoice

It displays whether the field is mandatory or optional

5.

Technical field specification

Limitations of a string, such as date format, maximum length, and decimals

6.

Sample values of a field

A sample to help the user

7.

Explanatory notes

Detailed information about the small file description, such as what details should be given and what it means.

Mandatory Fields of E-invoicing Template as on January 1, 2020

Here are the 50 mandatory fields of an e-invoice according to the e invoice sample notified previously –

S.No.

Field name

Specifications/Choices/Sample Inputs

Remarks

1.

IRN

Sample: 649b01 ft.

Limit: 50

An invoice contains a unique number. A seller can generate this number or leave it blank before submitting an invoice to IRP. If the seller generates an IRN, it will be validated by the system and registered for the invoice. An IRN can be generated with the e-invoice portal if the seller leaves this field blank. An IRN is important and it should be registered. 

2.

Invoice_Type_Code

Limit – 10

Input can be one of these –

Reg/SEZP/SEZWP/EXP/EXPWP/DEXP

Denotes SEZ supplies with payout, regular, SEZ supplies without payout, sale from the warehouse which is bonded, deemed exports, export with/without tax payment

3.

Invoice No.

Limit: 16

Sample input: ‘Sa/1/2019’

Requires a sequential number for unique identification in the business time-frame, context, supplier records, and operating systems. No identification scheme must be there.

4.

Date of Invoice

DD/MM/YYYY

Issuing date of invoice

5.

Invoice_Period_Start_Date

DD/MM/YYYY

6.

Invoice_Period_End_Date

DD/MM/YYYY

7.

Preceding_Invoice_Reference

Limit: 16

Input example:

‘Sa/1/2019’

Particulars of original invoice being changed by following document, including credit/debit note. You must have expansion of e-versions of debit notes/credit notes, and other documents needed under GST.

8.

Preceding_Invoice_Date

DD/MM/YYYY

Date of issue of invoice

9.

Supplier_Legal_Name

Limit:100

Name given in supplier’s PAN

10.

Supplier_GSTN

Alphanumeric number

Limit: 15

Supplier’s GSTIN (who is drafting e-invoice)

11.

Supplier_Address1

Limit: 100

Supplier’s address

12.

Supplier_State

Limit: 50

Supplier’s state

13.

Supplier_Pincode

Limit: 6

Supplier’s pincode

14.

Billing_Name

Limit: 100

Buyer’s trade name

15.

Billing_GSTIN

Limit: 15

Buyer’s GSTIN

16.

Billing_POS

Limit: 02

Supply state code

17.

Billing_Address1

Length: 100

Buyer’s Locality/District/State on whom invoice has been billed/raised, if any

18.

Billing_State

Length: 50

Buyer’s state

19.

Billing_Pincode

Length: 6

Buyer’s pincode

20.

Payee_Name

Limit: 100

Person’s name to whom payment must be made

21.

Payer_Financial_Account

Limit:18

Payee’s account number

22.

Payment mode

Limit: 6

Credit/Cash/Transfer

23.

Financial_Institution_Branch

Limit: 11

IFSC code

24.

Dispatch_From_Details

Dispatch location of the goods

25.

List

List of items and services billed

26.

Tax_Total

Decimal (10,2)

There are two instances of tax total required with the availability of tax currency code.

27.

Paid_Amount

Decimal (10,2)

The advance payment of sum total. Rounded up to 2 decimals max.

28.

Amount_due_for_payment

Decimal (10,2)

Outstanding amount that must be paid. Rounded up to 2 decimals.

29.

Tax_Scheme

Limit: 4

Important element. Usually consists of “GST”

30.

Shipping_To_Name

Limit: 60

Group of terms giving details about location where goods to be shipped

31.

Shipping_To_GSTIN

Limit: 100

Address where services and goods billed are or were delivered

32.

ShippingTo_Address1

Limit: 50

Group of terms about the address where goods and services billed must be delivered.

33.

ShippingTo_Pincode

Limit: 50

Details about the address where services and goods to be delivered

34.

ShippingTo_State

Limit: 100

Details about the address where services and goods to be delivered

35.

Subsupply Type

Limit: 2

Details about the address where services and goods to be delivered

36.

Transaction Mode

Limit: 2

Details about the address where services and goods to be delivered

37.

Company_Name

Limit: 60

Individual and address to dispatch from

38.

Address1

Limit: 100

Individual and address to dispatch from

39.

State

Limit: 2

Individual and address to dispatch from

40.

Pincode

Limit: 6

Individual and address to dispatch from

41.

SLNO

Integer

In a sequence of 1,2,3 and so on…

42.

Quantity

Decimal (13,3)

Number of items (services or goods) charged

43.

Rate

Decimal (10,2)

No. of units on which price is applicable

44.

Assessable Value

Decimal (13,2)

Unit price, excluding GST, before deducting discount on item price (shouldn’t be minus)

45.

GST Rate

Decimal (3,2)

Rate of GST, given as percentage applicable to the billed item

46.

Iamt

Decimal (11,2)

Amount of IGST  according to the item

47.

Camt

Decimal (11,2)

Amount of CGST as per the item

48.

Samt

Decimal (11,2)

SGST as per the given item

49.

Total value of invoice

Decimal (11,2)

Total GST to be charged on invoice.

50.

Batch Name

Limit: 20

Details of batch number for specific set of brands

E-Invoice Format Sample

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30 Mandatory E-invoicing Format Fields dtd. July 30, 2020

Here are the 30 mandatory fields needed according to the recent format issued in July 2020 –

Sl. no.

Name of the field

List of Choices/ Specifications/Sample Inputs

Remarks

1

Document Type Code

Enumerated List such as INV/CRN/DBN

Document type

2

Supplier_Legal Name

String Max length: 100

Supplier’s Legal name who is raising the invoice

3

Supplier_GSTIN

Max length: 15  Must be alphanumeric

Supplier’s GSTIN who is raising the invoice

4

Supplier_Address

Max length: 100

Supplier’s Building/Flat no., Road/Street, Locality, etc. who is raising the e-invoice

5

Supplier_Place

Max length: 50

Supplier’s location such as city/town/village

*mandatory

6

Supplier_State_Code

Enumerated list of states

Select the state from the recent list provided by GSTN

7

Supplier Pincode

Six digit code

Supplier’s locality/district/state

8

Document Number

Max length: 16 Sample can be “ Sa/1/2019”

A sequential number must be given for verifying the invoice in the business time-frame, context, supplier records and operating systems. No identification scheme can be used.

9

Preceeding_Invoice_Reference and date

Max length:16 Sample input is  “ Sa/1/2019” and “16/11/2020”

Original invoice details to be amended by a credit or debit note.

10

Document Date

String (DD/MM/YYYY) as per the technical field specification

Date of issuing the invoice. The format must be “YYYY-MM-DD” under explanatory notes. It requires further clarity. The date of start and end of the document period should be given too.

11

Recipient_ Legal Name

Max length: 100

Buyer’s name according to the PAN

12

Recipient’s GSTIN

Max length: 15

Buyer’s GSTIN

13

Recipient’s Address

Max length: 100

Supplier’s Building/Flat no., Road/Street, Locality, etc. raising the e-invoice

14

Recipient’s State Code

Enumerated list

Select the state code of buyer’s address

15

Place_Of_Supply_State_ Code

Enumerated list of states

Select the state from the recent list issued by GSTN

16

Pincode

Six digit code

Declare the place (locality/district/state) of the buyer on whom the invoice is raised/ billed, if any

17

Recipient Place

Max length: 100

Recipient’s location (City/Town/Village)

18

IRN- Invoice Reference Number

Max length: 64 Sample is ‘a5c12dca8 0e7433217…ba4013 750f2046f229’

Suppliers can leave this field empty during registration request. GSTN then generates a unique number once an e-invoice is uploaded on the GSTN website. The supplier will receive an acknowledgement once the portal accepts the e-invoice successfully. E-invoice must display the IRN before use.

19

ShippingTo_GSTIN

Max length: 15

Buyer’s GSTIN or the anyone getting the delivery of a specific item

20

Shipping To_State, Pincode and State code

Max length: 100 for state, 6 digit pincode and enumerated list for code

State including the place where services and goods billed are or were delivered

21

Dispatch From_ Name, Address, Place and Pincode

Max length: 100 each and 6 digit for pincode

Entity’s name, and city/town/village dispatching the goods

22

Is_Service

String (Length: 1) by selecting Y/N

Whether or not service supply must be given

23

Supply Type Code

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

To identify the supply type, such as B2C, B2B, supply to Exports/SEZ with/without giving payment and export deemed.

24

Item Description

Max length: 300 “Mobile” is the sample value. The “Identification scheme identifier of the product classification identifier” is the schema document.

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

25

HSN Code

Max length: 8

The applicable HSN code for particular goods/service must be entered

26

Item_Price

Decimal (12,3) Sample value is ‘50’

The unit price, exclusive of GST, before subtracting item price discount, can not be negative

27

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

28

GST Rate

Decimal (3,2) Sample value is ‘5’

The GST rate represented as a percentage that is applicable to the item being invoiced

29

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

30

Total Invoice Value

Decimal (11,2)

The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals

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