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
- Develop ReusablePlugins
- 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
|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|
E-Invoice Messaging Flow (Standard Invoice Messaging Protocol or SIMP)