Maximum tax savings every time!

ClearTax All-in-one Kit (GST+ITR+TDS Softwares)

Fastest Matching | Smart Reports | 100% Accurate Filing | 100% ITC

The CBIC has notified the latest e-invoice schema on 30th July 2020. The e-invoicing system is slated to be implemented from 1st October 2020. It will apply for for large taxpayers with an annual turnover of more than Rs 500 crore in FY 2019-20. E-invoice does not mean the generation of invoices from a central portal of the tax department. It is because such centralisation will bring unnecessary restriction on the way trade is conducted. Instead, the specified taxpayers have been provided a comprehensive standard format for raising invoice that consists of both mandatory and optional fields. This will be done on their existing ERP or accounting of billing software for invoices and credit-debit notes. The specified taxpayers must ensure that the set parameters are supported by the accounting/billing software used for generation of the invoice. Thereafter, the details are uploaded onto the Invoice Registration Portal (IRP) to obtain an Invoice Reference Number (IRN) for every document. Such invoice generated will be called the e-invoice.

Contents of e-invoice and limits

The e-invoice schema contains both mandatory and optional fields. The mandatory fields are those that must be compulsorily there for an invoice to be valid under the e-invoice standard. The optional fields are those that may be incorporated as per the business needs. The maximum number of line items per e-invoice is 100. All the mandatory fields are to be filled in to register an e-invoice on the IRP. A mandatory field without any value can be reported as NIL. An overview of the mandatory sections are as follows:
  1. Basic details
  2. Supplier’s information
  3. Recipient’s information
  4. Invoice item details
  5. Document total
An overview of the mandatory annexures are as follows:
  1. Invoice item details
  2. Document total details

How is e-invoice authorised?

After validation of data by the IRP, the seller will receive JSON with a unique IRN, digitally-signed e-invoice and QR code. The QR code contains basic invoice details.

The serial number of invoice will be unique for a GSTIN for a financial year and the same has to be captured by the supplier’s ERP. The IRN will be generated by the IRP using the GSTIN of supplier or document creator, financial year and the unique serial number of the document/invoice.

The supplier has to keep the IRN against each invoice. It is useful to store the IRN in ERP as an invoice without IRN will not be a legal document.

The e-invoice schema is a go-to guide for a users to understand what are the different specifications, example and explanations broadly pre-defined for the invoice fields. 

Overview of the notified e-invoice schema

The e-invoice schema contains the following columns:
S.No. Defined Columns Meaning
1 Technical field name It refers to the technical name used for the field
2 Cardinality It indicates whether the item is mandatory or optional and also indicates about the recurrence of the item, i.e. whether the item can be repeated or not
3 Small description of the field This is the field name which will be displayed in the e-invoice
4 Is it mandatory on invoice Whether the field is optional or mandatory
5 Technical field specification This specifies limitations of the string, i.e. the maximum length of the field, date format, and decimal places
6 Sample values of the field Example for the user to get familiar
7 Explanatory notes of the field A detailed explanation about the small description of the file, i.e. what it means and what are the details to be mentioned

Mandatory fields of the e-Invoice dated 30th July 2020

As per the latest notified e-invoice schema in July 2020, following are the 30 mandatory fields required in an e-invoice.
Sl. no. Name of the field List of Choices/ Specifications/Sample Inputs Remarks
1 Document Type Code Enumerated List such as INV/CRN/DBN Type of document must be specified
2 Supplier_Legal Name String Max length: 100  Legal name of the supplier must be as per the PAN card
3 Supplier_GSTIN Max length: 15  Must be alphanumeric  GSTIN of the supplier raising the e-invoice
4 Supplier_Address Max length: 100  Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice
5 Supplier_Place Max length: 50  Supplier’s location such as city/town/village must be mentioned
6 Supplier_State_Code Enumerated list of states The state must be selected from the latest list given by GSTN
7 Supplier Pincode Six digit code The place (locality/district/state) of the supplier’s locality
8 Document Number Max 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
9 Preceeding_Invoice_Reference and date Max 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
10 Document 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. Document period start and end date must also be specified if selected.
11 Recipient_ Legal Name Max length: 100 The name of the buyer as per the PAN
12 Recipient’s GSTIN Max length: 15 The GSTIN of the buyer to be declared here
13 Recipient’s Address Max length: 100 Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice
14 Recipient’s State Code Enumerated list The place of supply state code to be selected here
15 Place_Of_Supply_State_ Code Enumerated list of states The state must be selected from the latest list given by GSTN
16 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
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’ 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 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. IRN should then be displayed on e-invoice before use.
19 ShippingTo_GSTIN Max length: 15 GSTIN of the buyer himself or the person to whom the particular item is being delivered to
20 Shipping To_State, Pincode and State code Max length: 100 for state, 6 digit pincode and enumerated list for code State pertaining to the place to which the goods and services invoiced were or are delivered
21 Dispatch From_ Name, Address, Place and Pincode Max length: 100 each and 6 digit for pincode Entity’s details (name, and city/town/village) from where goods are dispatched
22 Is_Service String (Length: 1) by selecting Y/N Whether or not supply of service must be mentioned
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 Code will be used to identify type of supply such as business to business, business to consumer, supply to SEZ/Exports with or without payment, and deemed export.
24 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 
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

Mandatory fields of the e-Invoice dated 1st January 2020

As per the earlier notified e-invoice schema in January 2020, following were the 50 mandatory fields required in an e-invoice.
Sl.No.Name of the fieldList of Choices/Specifications/Sample InputsRemarks
1IRNMax length: 50 Sample: 649b01ftThis is a unique reference number for the invoice. It can be generated by the seller or can be left blank before submission to IRP. In case IRN is generated by the seller, the system will validate it and register against the invoice. If this field has been left blank, the e-invoice system will generate an IRN. The invoice is valid only if it has IRN and it is registered on the e-invoice system
2Invoice_Type_CodeMax length: 10 Can be one of the following: Reg/SEZP/SEZWP/EXP/EXPWP/DEXPDenotation for regular, SEZ supplies with payment, SEZ supplies without payment, deemed exports, sale from the bonded warehouse, export without payment of tax, and export with payment of tax
3Invoice NumberMax 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
4Invoice Date(DD/MM/YYYY)The date when the invoice was issued
5Invoice_Period_Start_Date(DD/MM/YYYY)Not explained
6Invoice_Period_End_Date(DD/MM/YYYY)Not explained
7Preceeding_Invoice_ReferenceMax 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
8Preceeding_Invoice_Date(DD/MM/YYYY)The date when the invoice was issued
9Supplier_Legal_NameMax length: 100Name as appearing in PAN of the supplier
10Supplier_GSTINMax length: 15 Must be alphanumericGSTIN of the supplier raising the e-invoice
11Supplier_Address1Max length: 100Address of the supplier
12Supplier_StateMax length: 50State of the supplier
13Supplier_PincodeMax length: 6Pincode of the supplier
14Billing_NameMax length: 100The trade name of the buyer should be mentioned here
15Billing_GSTINMax length: 15The GSTIN of the buyer to be declared here
16Billing_POSMax length: 2The place of supply state code to be declared here
17Billing_Address1Max length: 100The place (locality/district/state) of the buyer on whom the invoice is raised/billed to must be declared here, if any
18Billing_StateMax length: 50State of the buyer
19Billing_PincodeMax length: 6Pincode of the buyer
20Payee_NameMax length: 100Name of the person to whom payment is to be made
21Payer_Financial_AccountMax length: 18Account number of payee
22Mode of PaymentMax length: 6Cash/Credit/Direct Transfer
23Financial_Institution_BranchMax length: 11IFS code must be mentioned here
24Dispatch_From_DetailsDetails about the place from which goods has been dispatched
25List (items)A group of business terms providing information about the goods and services invoiced
26Tax_TotalDecimal (10,2)When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal
27Paid_amountDecimal (10,2)The sum of amounts which have been paid in advance. Must be rounded to maximum two decimals
28Amount_due_for_paymentDecimal (10,2)The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals
29Tax_SchemeMax length: 4Mandatory element. Usually mentions ‘GST’
30Shipping_To_NameMax length: 60A group of business terms providing information about the address to which goods and services invoiced were or are delivered
31Shipping_To_GSTINMax length: 100A group of business terms providing information about the address to which goods and services invoiced were or are delivered
32ShippingTo_Address1Max length: 50A group of business terms providing information about the address to which goods and services invoiced were or are delivered
33ShippingTo_PincodeMax length: 50A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
34ShippintTo_StateMax length: 100A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
35Subsupply TypeMax length: 2A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
36Transaction ModeMax length: 2A group of business terms providing information about the address to which goods and services invoiced were or are delivered
37Company_NameMax length: 60Detail of person and address wherefrom goods are dispatched
38Address1Max length: 100Detail of person and address wherefrom goods are dispatched
39StateMax length: 2Detail of person and address wherefrom goods are dispatched
40PincodeMax length: 6Detail of person and address wherefrom goods are dispatched
41SLNOIntegerSerial Number like 1, 2, 3...
42QuantityDecimal (13,3)The quantity of items (goods or services) that is charged in the invoice line
43RateDecimal (10,2)The number of item units to which the price applies
44Assessable ValueDecimal (13,2)The unit price, exclusive of GST, before subtracting item price discount, cannot be negative
45GST RateDecimal (3,2)The GST rate, represented as percentage that applies to the invoiced item
46IamtDecimal (11,2)IGST amount as per item
47CamtDecimal (11,2)CGST amount as per item
48SamtDecimal (11,2)SGST amount as per item
49Total Invoice ValueDecimal (11,2)The total amount of the invoice with GST. Must be rounded to maximum 2 decimals
50Batch NameMax length: 20Batch number details are important to be mentioned for certain set of manufacturers
The optional fields include references to contracts, vendor purchase order, e-way bill number, phone number or email ID, and the place of dispatch of the goods to mention a few.

Complete format of e-Invoice

Below link provides the detailed format of an e-Invoice

Sample View of e-Invoice Format

Here is a sample e-invoice as generated by the ERP software.

e-invoice  

GSTN’s Initial Proposed format of e-Invoice

The GST portal initially released two types of e-invoice templates. One template was only with mandatory fields and the other was with both mandatory and optional fields. These templates were in excel. The template containing only mandatory fields: E-invoice_Mandatory fields  

Initial Proposed template for e-invoice is provided in the link given below

  Find the Frequently Asked Questions (FAQ’s) about E-invoicing

Use ClearTax to Match & Claim

10% Provisional ITC Accurately Before Filing

image-for-cta-300px
File Now