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 restrictions on the way trade is conducted. Instead, the specified taxpayers have been provided with 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.
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 1000. In special cases, based on a request, it is raised to 5000 line items.
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
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
