Expectation from A/C and Billing S/W Companies
- Understanding of e-invoice schema
- Make necessary changes in the software to generate file in JSON schema as published
- Enable customer to send JSON file to the IRP using
- Receive digitally signed e-invoice with QR code and make available to user in readable format
- Send the digitally signed e-invoice to buyer in whose name the invoice was (P2P)
- Provide Inbox view of received invoices (sent by suppliers of the user)for
- Downloading in user readable format and take it to inventory
- Matching with hisPO
- Add to inventory when goods
- Accept/reject the e-invoice and send it to GST System
E-Invoice P2P Messaging Framework
- Counterparty Communication of e-Invoice
- Buyer to receive a copy in a standard format
- Clear identification of source and destination of e-invoice (RESTful APIs)
- The Header to have all necessary info for e-invoice routing
- Security Measures
- Digitally authenticated e-Invoice (digital signatures with HashValidation)
- Authenticated API Integration andCommunication
- Ease of Integration & Business Operation
- Open standard format for easy integration with TaxpayerERPs
- Option for small taxpayers to have an Inbox like feature to receive and send invoices (After digitally signing)
- Offline tools for registration and management of e-Invoice
- Billing and Accounting service providers to provide interfaces to receive the invoices for a taxpayer
- The invoices shall be available in Inbox for download and management
E-Invoice Messaging Protocol
- JSON format to be used for e-invoice and header information
- Header is Sacrosanct and is maintained for e-InvoiceLifecycle
- Primary Elements surrounding JSON Schema format(Header)
- Version: Version of Schema for backward compatibility
- Payload Identifier: Unique Name to payload. Also be used for handling multi-part data-streams
- FromAddress: <GSTIN>@einvoice (@einvoice is lookup service will return a URL to POST the payload with headers. Lookup Service will be hosted by GSTN and endpoint will be known (RESTFull service))
- To Address: <GSTIN>@einvoice (Same as Above)
- Content Type: Only e-Invoice at this moment, can be used as message carrier in future versions)
- Content Encoding: Nil, HMAC(Base64)
- Invoice count: Defining the number of invoices carried
- Signed: Yes/No (whether payload is signed)
End Point Resolution and Encryption (SIMPoL)
E-Invoice Messaging Flow (SIMPoL)
E-Invoice Messaging Flow (SIMPoL)
Frequently asked questions
- Will businesses now be required to generate e-invoices on the GST portal or thee- invoice portal or the IRN portal?
- Who is required to make changes in software to generate e-invoice payload (what will be reported to IRP)?
- How long will the e-invoice generated would be available at the Government portal?
- Will it be possible to add transporter details aswell?
- There are certain fields today which are optional and some How are these to be used?
- Why is number of line items limited to 250 in thee-invoice?
- Whether e-invoice generated is also required to be signed again by the taxpayer?
- Will it be possible for bulk uploading of invoices for e-invoicing aswell?
- Will there be a time limit for e-invoice uploading for registration?
- Cancellation or amendment of Invoice
- Will it be possible to allow invoices that are registered on invoice registration system/portal to be downloaded and/or saved on handheld devices?
- Will it be possible to print thee-invoice?
- whether exports would require e-invoice compliance
- Will the industry be provided sufficient time for preparation?
- What validations would be put by the invoice registration portal(IRP)?
- Can e-invoices be created for B2C supplies also?
- E-Commerce operators should be enabled to create e-invoices on behalf of the vendors just like transporters are able to create e-way bills for their
- Can IRP reject the submitted invoice?
- Will the IRP return both signed JSON and signed PDF? Or just JSON? NO PDF.
- Do we need to print IRN on the invoice?
- Standard and Protocols
- Any other point
- Volunteers (from accounting/billing community) for PoC
Electronic Invoice: Steps Taken and Timelines
|Sharing of approved e-invoice schema and concept with Billing and Accounting eco-system (GSP, ASP and eight Accounting and Billing software providers providing free basic accounting/billing software).
||Completed in October
|On voluntary basis for taxpayers having turnover above Rs 500 Crores.
||from 1st Jan 2020
|On voluntary basis for taxpayers having turnover above Rs 100 Crores.
||from 1st Feb 2020
|Based on lessons learnt, mandatory rollout for taxpayers having turnover above Rs 100 Crores
||from 1st April 2020
|Others: Gradual reduction of Turnover limit
||Based on experience
|Development of software by NIC:
E-invoice will be rolled out on e-way bill hardware to start with.
|Workshop with accounting/billing Companies and Trade/Industry Bodies
||Planned in 7 Cities in December 2019
Number of B2B Invoices Generated: Tech Feasibility of Generating Unique IRN
||INVOICE COUNT BASED ON EXTRAPOLATED TURNOVER OF 2017-18
||EXTRA POLATED TURNOVER = ACTUAL TURNOVER *12/NO. OF RETURN FILED
Count of Taxpayers who have uplaoded invoice in GSTR-1
Turnover Slab based on FY 2017-18
||No. of invoices Reported in GSTR-1 by such
||Average count of invoices based on 3rd
||Average count of invoices per month for
||Upto 5 Lakhs (leaving aside
||5 to 10 Lakhs
||10 to 20 Lakhs
||20 to 30 Lakhs
||30 to 40 Lakhs
||40 to 50 Lakhs
||50 to 70 Lakhs
||70 Lakh to 1 Crore
||1 Crore to 1.5 Crores
||1.5 Crores to 2 Crores
||2 Crores to 3 Crores
||3 Crores to 4 Crores
||4 Crores to 5 Crores
||5 Crores to 8 Crores
||8 Crores to 10 Crores
||10 Crores to 20 Crores
||20 Crores to 50 Crores
||50 Crores to 100 Crores
||100 Crores to 500 Crores
||Above 500 Crores
E-Invoice Messaging Flow (Standard Invoice Messaging Protocol or SIMP)
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