E-Invoice Format, JSON File, Schema & Template

The CBIC has notified the latest e-invoice schema on 30th July 2020. The e-invoicing system was implemented from 1st October 2020 for large taxpayers with turnover more than Rs.500 crore. Thereafter, it got extended to businesses with turnover more than Rs.100 crore from 1st January 2021. Currently, it will apply to those taxpayers with turnover ranging between Rs.50 crore to Rs.100 crore from 1st April 2021. The annual turnover to be considered may belong to any preceding year starting from FY 2017-18.

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.

Latest Update

30th June 2021
The CBIC has issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 30th September 2021.

1st June 2021
CBIC has notified vide Central Tax Notification no.23 dated 1st June 2021 that the e-invoicing system shall not apply to a government department and local authority.

30th March 2021
The CBIC has issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 30th June 2021, provided the said person complies with the provisions of the said notification from 1st July 2021.

8th March 2021
The CBIC has notified that e-Invoicing will be applicable from 1st April 2021 for businesses with an aggregate turnover of more than Rs.50 crores (in any financial year from FY 2017-18 onwards).

29th November 2020
The CBIC issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 31st March 2021, provided the eligible registered person complies with these provisions from 1st April 2021.

10th November 2020
The taxpayers having an aggregate turnover exceeding Rs.100 crore should implement e-invoicing from 1st January 2021.

1st October 2020
The applicable taxpayers have been given a grace period of 30 days for generating an Invoice Reference Number (IRN). However, this grace period is valid for the invoices issued between 1st October 2020 to 31st October 2020.

30th September 2020
Now, the aggregate turnover should be checked from FY 2017-18 till FY 2019-20, for checking the applicability of e-invoicing. Also, the date of implementation of the dynamic QR Code for B2C invoices has been extended until 1st December 2020.

30th July 2020
1. A new refined format of e-invoice has been notified by CBIC adding 20 new fields and removing 13 fields. Certain fields have undergone changes in character length as well.
2. e-Invoicing system shall apply to those taxpayers with an annual turnover exceeding Rs 500 crore instead of Rs 100 crore.
3. Special Economic Zones (SEZ) units shall also be exempted from issuing e-invoices.

23rd March 2020
The implementation of e-invoicing and the QR code has been deferred to 1st October 2020.
Exemption from e-Invoicing and QR code has been granted to sectors such as insurance, banking, financial institutions, NBFCs, GTA, passenger transportation service and movie tickets.

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:

• Basic details
• Supplier’s information
• Recipient’s information
• Invoice item details
• Document total

An overview of the mandatory annexures are as follows:

• Invoice item details
• 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 field	List of Choices/Specifications/Sample Inputs	Remarks
1	IRN	Max length: 50 Sample: 649b01ft	This 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
2	Invoice_Type_Code	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, and export with payment of tax
3	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
4	Invoice Date	(DD/MM/YYYY)	The date when the invoice was issued
5	Invoice_Period_Start_Date	(DD/MM/YYYY)	Not explained
6	Invoice_Period_End_Date	(DD/MM/YYYY)	Not explained
7	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
8	Preceeding_Invoice_Date	(DD/MM/YYYY)	The date when the invoice was issued
9	Supplier_Legal_Name	Max length: 100	Name as appearing in PAN of the supplier
10	Supplier_GSTIN	Max length: 15 Must be alphanumeric	GSTIN of the supplier raising the e-invoice
11	Supplier_Address1	Max length: 100	Address of the supplier
12	Supplier_State	Max length: 50	State of the supplier
13	Supplier_Pincode	Max length: 6	Pincode of the supplier
14	Billing_Name	Max length: 100	The trade name of the buyer should be mentioned here
15	Billing_GSTIN	Max length: 15	The GSTIN of the buyer to be declared here
16	Billing_POS	Max length: 2	The place of supply state code to be declared here
17	Billing_Address1	Max length: 100	The place (locality/district/state) of the buyer on whom the invoice is raised/billed to must be declared here, if any
18	Billing_State	Max length: 50	State of the buyer
19	Billing_Pincode	Max length: 6	Pincode of the buyer
20	Payee_Name	Max length: 100	Name of the person to whom payment is to be made
21	Payer_Financial_Account	Max length: 18	Account number of payee
22	Mode of Payment	Max length: 6	Cash/Credit/Direct Transfer
23	Financial_Institution_Branch	Max length: 11	IFS code must be mentioned here
24	Dispatch_From_Details		Details about the place from which goods has been dispatched
25	List (items)		A group of business terms providing information about the goods and services invoiced
26	Tax_Total	Decimal (10,2)	When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal
27	Paid_amount	Decimal (10,2)	The sum of amounts which have been paid in advance. Must be rounded to maximum two decimals
28	Amount_due_for_payment	Decimal (10,2)	The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals
29	Tax_Scheme	Max length: 4	Mandatory element. Usually mentions ‘GST’
30	Shipping_To_Name	Max length: 60	A group of business terms providing information about the address to which goods and services invoiced were or are delivered
31	Shipping_To_GSTIN	Max length: 100	A group of business terms providing information about the address to which goods and services invoiced were or are delivered
32	ShippingTo_Address1	Max length: 50	A group of business terms providing information about the address to which goods and services invoiced were or are delivered
33	ShippingTo_Pincode	Max length: 50	A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
34	ShippintTo_State	Max length: 100	A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
35	Subsupply Type	Max length: 2	A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
36	Transaction Mode	Max length: 2	A group of business terms providing information about the address to which goods and services invoiced were or are delivered
37	Company_Name	Max length: 60	Detail of person and address wherefrom goods are dispatched
38	Address1	Max length: 100	Detail of person and address wherefrom goods are dispatched
39	State	Max length: 2	Detail of person and address wherefrom goods are dispatched
40	Pincode	Max length: 6	Detail of person and address wherefrom goods are dispatched
41	SLNO	Integer	Serial Number like 1, 2, 3…
42	Quantity	Decimal (13,3)	The quantity of items (goods or services) that is charged in the invoice line
43	Rate	Decimal (10,2)	The number of item units to which the price applies
44	Assessable Value	Decimal (13,2)	The unit price, exclusive of GST, before subtracting item price discount, cannot be negative
45	GST Rate	Decimal (3,2)	The GST rate, represented as percentage that applies to the invoiced item
46	Iamt	Decimal (11,2)	IGST amount as per item
47	Camt	Decimal (11,2)	CGST amount as per item
48	Samt	Decimal (11,2)	SGST amount as per item
49	Total Invoice Value	Decimal (11,2)	The total amount of the invoice with GST. Must be rounded to maximum 2 decimals
50	Batch Name	Max length: 20	Batch 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.

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:

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

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