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GST E-Invoicing

E-invoicing under GST is a system where businesses generate their invoices electronically for Business-to-Business (B2B) transactions. This is similar to the e-way bill system used for transporting goods under GST.
Starting from August 1, 2023, e-invoicing is mandatory for all GST-registered businesses whose annual turnover exceeds Rs. 5 crore in any financial year from 2017-18 onwards.
This system helps businesses create and submit invoices directly to the GST portal, making the process faster and more  accurate.

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GST E-Invoicing Registration

The e-Invoice system under GST is a digital process where B2B invoices are verified electronically by the GST Network (GSTN). Once an invoice is created, it receives a unique identification number from the Invoice Registration Portal (IRP).
All the details from the invoice are then automatically shared with the GST and e-way bill portals. This integration eliminates the need for manual entry during GST return filing and e-way bill generation, making the process much smoother and quicker.

Benefits of GST E-Invoicing

  • Simplified Reporting

Report B2B invoices once, making GST return filing easier and faster.

  • Auto Tax Filing & E-Way Bill

E-invoice data auto-fills tax returns and generates e-way bills, saving time.

  • Faster Reconciliation

Reduces errors by syncing financial records with GST returns in real-time.

  • Prevents Fraud

Real-time verification reduces fake invoices and tax evasion.

  • Fewer Audits

Minimum 2, mClear records mean fewer audits, making financial management smoother.aximum 200.

Applicability of GST E-Invoicing

As per the latest update, businesses with a turnover above Rs. 5 crore in the previous financial year must issue e-
invoices for all applicable transactions. This rule came into effect on August 1, 2023.

If your business meets the turnover threshold, you must generate e-invoices for the following:

Documents

Recquirement Import Export Code

  • Business-to-Business (B2B) sales of goods or services
  • Business-to-Government (B2G) sales of goods or services
  • Exports and deemed exports
  • Supplies to Special Economic Zones (SEZs) (with or without tax payment)
  • Stock transfers or supplies to distinct persons within an SEZ
  • Transactions with SEZ developers
  • Supplies made under the reverse charge mechanism (as per Section 9(3) of the CGST Act)
Exempted from Generating GST E-Invoice?

While the requirement for GST e-invoicing is expanding, certain categories of registered persons are exempt. Here’s a list of those who do not need to generate e-invoices:

  • Financial Institutions

Insurers
Banks
Financial institutions
Non-banking financial companies (NBFCs)

  • Goods Transport Agencies

Businesses involved in the transportation of goods by road (using a goods carriage) are not required to generate e-invoices.

  • Passenger Transport Service Suppliers

Businesses that provide passenger transportation services are exempt from e-invoicing.

  • Multiplex Cinemas

Registered entities providing services through admission to cinema exhibitions in multiplex screens are not required to issue e-invoices.

  • SEZ Units

Businesses operating within Special Economic Zones (SEZs) are exempt from e-invoicing. However, this exemption does not apply to SEZ developers.

Mandatory Information for GST E-Invoicing

  • Supply Type Code

Specifies the type of supply, such as B2B (Business to Business), EXPWP (Export with Payment), or SEZWP (SEZ with Payment).

  • Document Type Code

Identifies the type of document, such as INV (Invoice), CRN (Credit Note), or DBN (Debit Note).

  • Document Number

A unique invoice number following GST guidelines.

  • Document Date

The date the invoice is issued.

  • Supplier Legal Name

The official name of the supplier as per GST registration.

  • Supplier GSTIN

The GST Identification Number of the supplier.

  • Supplier Address

Complete address, including flat/building number and locality.

  • Supplier Place, State Code, and PIN Code

Location details of the supplier, including place, state code, and six-digit PIN code.

  • Buyer’s Name and GSTIN

The legal name and GSTIN of the buyer.

  • Place of Supply (State Code)

The state code of the supply location.

  • List of Items

Details of the goods and services sold, including descriptions, HSN codes, prices, etc.

  • Document Total Details

Includes the total amount of the document, taxes, discounts, and other necessary calculations.

  • Ship-To Details (If Applicable)

Information regarding the shipping address if it’s different from the buyer’s address.

Documents for GST E-Invoicing

Documents Description
Tax Invoices, Credit Notes, and Debit Notes Issued as per Section 34 of the CGST Act.
Taxable B2B Transactions Sale of goods or services between businesses.
B2G Sales Transactions where goods or services are supplied to the government.
Exports and Deemed Exports Transactions involving export of goods or services or those treated as exports under GST laws.
Supplies to SEZs Supplies made to Special Economic Zones (SEZs), with or without tax payment, including those to SEZ developers.
Stock Transfers or Services to Distinct Persons Transactions within the same company but across different states or jurisdictions.
Supplies Under Reverse Charge As per Section 9(3) of the CGST Act, where the recipient of goods or services is liable to pay GST.
List
GST E-Invoicing

Steps

01

Create the Invoice

Generate the invoice as usual but include required details like buyer/supplier info and transaction details. Convert it into a JSON format using your software or tools.

02

Generate Unique IRN

Create a unique code (IRN) for the invoice using details like GSTIN, invoice number, and year.

03

Upload the Invoice

Upload the JSON file to the Invoice Registration Portal (IRP) through your system, GSP, or third-party apps.

04

IRP Validation

The IRP checks the data for accuracy and assigns a unique IRN if everything is correct.

05

Add QR Code and Sign

Once validated, digitally sign the invoice and add the QR code with details like GSTIN, invoice number, and value.

06

Data Sent to GST and E-Way Bill Portal

The information is shared with the GST system and e-way bill portal for automatic filing.

07

Send the Invoice

The invoice data, IRN, and QR code are sent back to your system and forwarded to the buyer via email.

FAQ

If your business has a turnover of more than Rs. 5 crore in the previous year, you need to generate e-invoices for B2B (business-to-business) transactions starting from August 1, 2023.

No, e-invoices need to be created electronically and should follow a specific format. You can generate them using your accounting software or by using an e-invoice tool integrated with the GST portal.

If your business is required to generate e-invoices and you fail to do so, it can lead to penalties, issues with GST filing, and delays in tax processing.

No, e-invoicing is required only for B2B transactions. For B2C (business-to-customer) sales, e-invoicing is not mandatory.

You can upload the e-invoice file through the Invoice Registration Portal (IRP) or by using a GST Suvidha Provider (GSP), which helps to make the process easier.

Yes, once the e-invoice is generated, you need to share the invoice with your customer. The invoice will contain a unique IRN and QR code, making it easier for your customer to verify the invoice.

If there’s an error, you can cancel the invoice within 24 hours and generate a new one. If more than 24 hours have passed, you may need to issue a corrected invoice and follow the necessary steps to update your records.

No, GST e-invoicing and E-way Bill are separate processes. E-way Bill is required for the transportation of goods, while e- invoicing is for generating valid invoices that are submitted to the GST system.

With e-invoicing, your transaction data is directly sent to the GST system, making the return filing process much faster and more accurate. It auto-populates the GST returns, reducing manual work.

Yes, e-invoicing is mandatory for export transactions as well, provided your business meets the turnover threshold.

You need accounting software that supports e-invoicing or use a tool to generate e-invoices that can integrate with the GST portal.

No, there is no specific limit on the number of invoices you can generate. As long as they comply with the GST e- invoicing rules, you can generate as many as needed.

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