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

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Recent Updates on e-Invoicing:

11 October 2022

For companies with annual revenue of more than Rs. 5 crores, the GST Council may begin implementing the next phase of e-invoicing from January 1, 2023. By the end of the following fiscal year, the system may be expanded to include companies having a turnover of more than Rs. 1 crore.

16 August 2022

On August 16, 2022, the Central Board of Indirect Taxes and Customs (CBIC) made an important announcement: taxpayers whose annual revenue surpasses Rs. 10 crores must now use the e-invoicing system.

To use the e-invoicing system, GST-registered individuals must upload all B2B invoices to the invoice registration portal (IRP). A digitally signed electronic invoice, a specific Invoice Reference Number (IRN), and a QR code are all created by the IRP and sent to the user.

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.

Artcile Content

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.ColumnsMeaning
1.Name of technical fieldTechnical name given in the field
2.CardinalityIt 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 fieldIt is the name of the field featured in the e-invoice
4.Is it mandatory on invoiceIt displays whether the field is mandatory or optional
5.Technical field specificationLimitations of a string, such as date format, maximum length, and decimals
6.Sample values of a fieldA sample to help the user
7.Explanatory notesDetailed 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 nameSpecifications/Choices/Sample InputsRemarks
1.IRNSample: 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_CodeLimit – 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 InvoiceDD/MM/YYYYIssuing date of invoice
5.Invoice_Period_Start_DateDD/MM/YYYY
6.Invoice_Period_End_DateDD/MM/YYYY
7.Preceding_Invoice_ReferenceLimit: 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_DateDD/MM/YYYYDate of issue of invoice
9.Supplier_Legal_NameLimit:100Name given in supplier’s PAN
10.Supplier_GSTNAlphanumeric number

Limit: 15

Supplier’s GSTIN (who is drafting e-invoice)
11.Supplier_Address1Limit: 100Supplier’s address
12.Supplier_StateLimit: 50Supplier’s state
13.Supplier_PincodeLimit: 6Supplier’s pincode
14.Billing_NameLimit: 100Buyer’s trade name
15.Billing_GSTINLimit: 15Buyer’s GSTIN
16.Billing_POSLimit: 02Supply state code
17.Billing_Address1Length: 100Buyer’s Locality/District/State on whom invoice has been billed/raised, if any
18.Billing_StateLength: 50Buyer’s state
19.Billing_PincodeLength: 6Buyer’s pincode
20.Payee_NameLimit: 100Person’s name to whom payment must be made
21.Payer_Financial_AccountLimit:18Payee’s account number
22.Payment modeLimit: 6Credit/Cash/Transfer
23.Financial_Institution_BranchLimit: 11IFSC code
24.Dispatch_From_DetailsDispatch location of the goods
25.ListList of items and services billed
26.Tax_TotalDecimal (10,2)There are two instances of tax total required with the availability of tax currency code.
27.Paid_AmountDecimal (10,2)The advance payment of sum total. Rounded up to 2 decimals max.
28.Amount_due_for_paymentDecimal (10,2)Outstanding amount that must be paid. Rounded up to 2 decimals.
29.Tax_SchemeLimit: 4Important element. Usually consists of “GST”
30.Shipping_To_NameLimit: 60Group of terms giving details about location where goods to be shipped
31.Shipping_To_GSTINLimit: 100Address where services and goods billed are or were delivered
32.ShippingTo_Address1Limit: 50Group of terms about the address where goods and services billed must be delivered.
33.ShippingTo_PincodeLimit: 50Details about the address where services and goods to be delivered
34.ShippingTo_StateLimit: 100Details about the address where services and goods to be delivered
35.Subsupply TypeLimit: 2Details about the address where services and goods to be delivered
36.Transaction ModeLimit: 2Details about the address where services and goods to be delivered
37.Company_NameLimit: 60Individual and address to dispatch from
38.Address1Limit: 100Individual and address to dispatch from
39.StateLimit: 2Individual and address to dispatch from
40.PincodeLimit: 6Individual and address to dispatch from
41.SLNOIntegerIn a sequence of 1,2,3 and so on…
42.QuantityDecimal (13,3)Number of items (services or goods) charged
43.RateDecimal (10,2)No. of units on which price is applicable
44.Assessable ValueDecimal (13,2)Unit price, excluding GST, before deducting discount on item price (shouldn’t be minus)
45.GST RateDecimal (3,2)Rate of GST, given as percentage applicable to the billed item
46.IamtDecimal (11,2)Amount of IGST  according to the item
47.CamtDecimal (11,2)Amount of CGST as per the item
48.SamtDecimal (11,2)SGST as per the given item
49.Total value of invoiceDecimal (11,2)Total GST to be charged on invoice.
50.Batch NameLimit: 20Details 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 fieldList of Choices/ Specifications/Sample InputsRemarks
1Document Type CodeEnumerated List such as INV/CRN/DBNDocument type
2Supplier_Legal NameString Max length: 100Supplier’s Legal name who is raising the invoice
3Supplier_GSTINMax length: 15  Must be alphanumericSupplier’s GSTIN who is raising the invoice
4Supplier_AddressMax length: 100Supplier’s Building/Flat no., Road/Street, Locality, etc. who is raising the e-invoice
5Supplier_PlaceMax length: 50Supplier’s location such as city/town/village

*mandatory

6Supplier_State_CodeEnumerated list of statesSelect the state from the recent list provided by GSTN
7Supplier PincodeSix digit codeSupplier’s locality/district/state
8Document NumberMax 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.
9Preceeding_Invoice_Reference and dateMax length:16 Sample input is  “ Sa/1/2019” and “16/11/2020”Original invoice details to be amended by a credit or debit note.
10Document DateString (DD/MM/YYYY) as per the technical field specificationDate 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.
11Recipient_ Legal NameMax length: 100Buyer’s name according to the PAN
12Recipient’s GSTINMax length: 15Buyer’s GSTIN
13Recipient’s AddressMax length: 100Supplier’s Building/Flat no., Road/Street, Locality, etc. raising the e-invoice
14Recipient’s State CodeEnumerated listSelect the state code of buyer’s address
15Place_Of_Supply_State_ CodeEnumerated list of statesSelect the state from the recent list issued by GSTN
16PincodeSix digit codeDeclare the place (locality/district/state) of the buyer on whom the invoice is raised/ billed, if any
17Recipient PlaceMax length: 100Recipient’s location (City/Town/Village)
18IRN- Invoice Reference NumberMax 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.
19ShippingTo_GSTINMax length: 15Buyer’s GSTIN or the anyone getting the delivery of a specific item
20Shipping To_State, Pincode and State codeMax length: 100 for state, 6 digit pincode and enumerated list for codeState including the place where services and goods billed are or were delivered
21Dispatch From_ Name, Address, Place and PincodeMax length: 100 each and 6 digit for pincodeEntity’s name, and city/town/village dispatching the goods
22Is_ServiceString (Length: 1) by selecting Y/NWhether or not service supply must be given
23Supply Type CodeEnumerated list of codes Sample values can be either of B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XPTo identify the supply type, such as B2C, B2B, supply to Exports/SEZ with/without giving payment and export deemed.
24Item DescriptionMax 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
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

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