Expectation from A/C and Billing S/W Companies
Phase-1
- 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
Phase-2
- 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
- GRNcreation
- Matching with hisPO
- Add to inventory when goods
Phase-3
- 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?
Other Points
- Discussion
- Schema
- Workflow
- Standard and Protocols
- Any other point
- Volunteers (from accounting/billing community) for PoC
Electronic Invoice: Steps Taken and Timelines
Steps |
Status/Timeline |
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 |
Rollout |
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. |
On track |
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 taxpayers |
Average count of invoices based on 3rd month data |
Average count of invoices per month for the qtr |
|
|
Jul-18 |
Aug-18 |
Sep-18 |
|
|
988128 |
Upto 5 Lakhs (leaving aside NIL filers) |
257464 |
253720 |
2087261 |
2.11 |
0.88 |
629148 |
5 to 10 Lakhs |
318412 |
306426 |
2821277 |
4.48 |
1.83 |
855459 |
10 to 20 Lakhs |
760286 |
739343 |
6089012 |
7.12 |
2.96 |
580947 |
20 to 30 Lakhs |
725116 |
697483 |
5926107 |
10.20 |
4.22 |
421528 |
30 to 40 Lakhs |
732359 |
699671 |
5620924 |
13.33 |
5.58 |
324951 |
40 to 50 Lakhs |
724665 |
688682 |
5167577 |
15.90 |
6.75 |
474029 |
50 to 70 Lakhs |
1395523 |
1332789 |
9349826 |
19.72 |
8.49 |
466518 |
70 Lakh to 1 Crore |
2197731 |
2107764 |
11730031 |
25.14 |
11.46 |
456516 |
1 Crore to 1.5 Crores |
4629759 |
4507010 |
13291155 |
29.11 |
16.38 |
267233 |
1.5 Crores to 2 Crores |
5893588 |
5816727 |
7125289 |
26.66 |
23.49 |
308246 |
2 Crores to 3 Crores |
10269467 |
10187235 |
9630594 |
31.24 |
32.54 |
177922 |
3 Crores to 4 Crores |
8109655 |
8053553 |
7289457 |
40.97 |
43.94 |
116253 |
4 Crores to 5 Crores |
6507297 |
6396841 |
5746204 |
49.43 |
53.48 |
195031 |
5 Crores to 8 Crores |
13907172 |
13776416 |
12167017 |
62.39 |
68.11 |
72551 |
8 Crores to 10 Crores |
6672446 |
6602472 |
5811494 |
80.10 |
87.69 |
155588 |
10 Crores to 20 Crores |
18592090 |
18411784 |
16069295 |
103.28 |
113.70 |
97816 |
20 Crores to 50 Crores |
18338479 |
18443577 |
16121505 |
164.81 |
180.28 |
33982 |
50 Crores to 100 Crores |
11174507 |
11091740 |
1,00,28,577 |
295.11 |
316.78 |
28118 |
100 Crores to 500 Crores |
20603244 |
21306401 |
1,91,86,222 |
682.35 |
724.28 |
5941 |
Above 500 Crores |
30244245 |
29517488 |
2,99,47,401 |
5040.80 |
5033.34 |
6655905 |
GRAND TOTAL |
162053505 |
160937122 |
201206225 |
30.23 |
26.25 |
E-Invoice Messaging Flow (Standard Invoice Messaging Protocol or SIMP)

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