e-Invoice Format in GST

Yarab A |Updated on: July 10, 2023

With the introduction of e-invoicing concept in GST, all B2B invoices along with other notified documents need to be uploaded and authenticated by invoice registration portal (IRP). To facilitate ease of upload, standard guidelines with respect to structure and e-invoice format are issued by the authorities. As per the recent updates, from 1st August 2023, e-invoicing will be essential for all the registered persons whose aggregate turnover (based on PAN) in any prior fiscal year from 2017-18 onwards exceeds 5 crores. 

e-Invoice format or schema

The e-invoice format is notified in GST rules as Form GST INV-1. In other words, the format or scheme of e-invoice is detailed via form GSTR INV-1. This acts as a standard template for electronic reporting of invoice details. The invoice details in the prescribed structure need to be reported to IRP in JSON format.

The e-Invoice format can be categorized into 8 broad headings in which the details need to be mentioned. Below are broad headings of e-invoice format:

• Basic details
• Invoice period
• Preceding document / contract reference
• Receipt / contract references
• Supplier information
• Buyer information
• Payee information
• Delivery information
• Ship-To details
• Dispatch from details
• Invoice item details
• Document total
• Extra information like port code, batch details etc.

As per the e-invoice format, certain details are mandatory to be mentioned while sending the invoice details to IRP. Depending upon the nature of business and transactions, some details can be optional as well.

Download the complete e-invoice format or schema

Mandatory details of e-invoice

• Code for supply type - B2B for business to business, EXPWP for export with payment, SEZWP for SEZ with Payment
• Code for document type - INV for Invoice, CRN for Credit Note, DBN for Debit note.
• Document number – Invoice number as rules prescribed in GST
• Document date
• Supplier legal name
• GSTIN of supplier
• Supplier address
• Supplier place, State code and pin code
• Buyers name and GSTIN
• Place of supply (State code)
• List of items - Provide information about the goods and services being invoiced.
• Document total details - Details of document total including taxes.
• Ship to details if applicable

Video on e-invoicing in TallyPrime

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