Implication for ERP/Accounting Software Providers

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
  • 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

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

1. Will businesses now be required to generate e-invoices on the GST portal or thee- invoice portal or the IRN portal?
2. Who is required to make changes in software to generate e-invoice payload (what will be reported to IRP)?
3. How long will the e-invoice generated would be available at the Government portal?
4. Will it be possible to add transporter details aswell?
5. There are certain fields today which are optional and some  How are these to be used?
6. Why is number of line items limited to 250 in thee-invoice?
7. Whether e-invoice generated is also required to be signed again by the taxpayer?
8. Will it be possible for bulk uploading of invoices for e-invoicing aswell?
9. Will there be a time limit for e-invoice uploading for registration?
10. Cancellation or amendment of Invoice
11. Will it be possible to allow invoices that are registered on invoice registration system/portal to be downloaded and/or saved on handheld devices?
12. Will it be possible to print thee-invoice?
13. whether exports would require e-invoice compliance
14. Will the industry be provided sufficient time for preparation?
15. What validations would be put by the invoice registration portal(IRP)?
16. Can e-invoices be created for B2C supplies also?
17. 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
18. Can IRP reject the submitted invoice?
19. Will the IRP return both signed JSON and signed PDF? Or just JSON? NO PDF.
20. 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

Number of B2B Invoices Generated: Tech Feasibility of Generating Unique IRN

E-Invoice Messaging Flow (Standard Invoice Messaging Protocol or SIMP)