Equipping Modern Enterprises with Powerful GST, E-Way Bill & E-Invoicing Solutions

logo image
  • GST Filing & Reconciliation
  • E-Way Bill Automation & E-Way Bill APIs
  • E-Invoicing Simplified
  • GSTIN Search
  • Expert Assistance

Linking Of E-Way Bill and IRN APIs

On 7 December 2020, new and enhanced APIs of e-Invoice and e-Way Bill systems are expected to be released (production). These APIs are already available on the sandbox for testing. In this article, we will elaborate on the implications of this modification.

How Will The Linking Of E-Way Bill APIs and IRN APIs Affect The Taxpayers?

Taxpayers will not be able to generate e-Way bills directly henceforth. The Web/Offline/API systems will be blocked for the taxpayers who are generating #IRN (e-Invoice). That means EWBs will have to be generated through the IRN APIs.

Note:

  • These enhanced APIs will not affect the ongoing generation of IRN and other activities. However, the e-Way Bill schema will be mapped with the e-Invoice schema.
  • For invoices that do not need an IRN, Taxpayers can generate the e-Way Bills directly (ex: Import/Job Work/Exhibition/Own Use etc.).

Changes In E-Way Bill

With the merger of the APIs:

  • E-Way Bill (EWB) print will have the IRN, Acknowledgement number and date.
  • Detailed EWB print will also have the IRN, Acknowledgement number and date. However, it will not have the Item details. Officers will be intimated to refer to the IRN copy for the item details.

Changes In ‘Generate IRN’ API

  • Invoices (IRN requests) with Document Date from 1 October 2020 only will be accepted and processed for IRN generation. IRN requests belonging to previous dates will be rejected.
  • The Item serial number (i.e. attribute ‘SlNo’) can be numeric-only.
  • ‘Reverse Charges’ can be set as ‘Y’ in the case of B2B and SEZ invoices.
  • In case the PIN code does not exist in the master database of the e-Invoicing system, but if the first 3 digits of the PIN code match with the respective State code (as per the PIN code-to-State mapping pattern defined by the postal department), then the IRN will be generated.
  • In the case of Reverse charge and Export transactions (EXPWP), the total value of the item should match either with the tax values or the values without tax. That means the total value of an item can include or exclude the tax values as per the business requirements.
  • The distance of transportation is validated against the auto-calculated PIN-PIN distance stored in the system. The allowed distance for transportation should be between +/- 10 % of the auto-calculated PIN-PIN distance. If the auto-calculated distance is less than 100 KMs, then the allowed distance for transportation should be between 1 and +10 % of the auto-calculated PIN-PIN distance.

Note:

  • Recipient’s GSTIN should be registered and active on the date of preparation of the document by the supplier.
  • IRN details can be fetched using the ‘Get IRN’ API within 3 days from the date of IRN generation.

Improvements In ‘Generate EWB By IRN’ API

  • In case the PIN code does not exist in the master database of the e-Invoicing system, but if the first 3 digits of the PIN code match with the respective State code (as per the PIN code-to-State mapping pattern defined by the postal department), then the IRN will be generated.
  • The distance of transportation is validated against the auto-calculated PIN-PIN distance stored in the system. The allowed distance for transportation should be between +/- 10 % of the auto-calculated PIN-PIN distance. If the auto-calculated distance is less than 100 KMs, then the allowed distance for transportation should be between 1 and +10 % of the auto-calculated PIN-PIN distance.
  • If the distance of transportation is passed as 0 (zero), then the system will consider it as a request made by the taxpayer, to consider the auto-calculated PIN-PIN distance for the generation of e-Way Bill and generate the EWB along with the IRN. The actual distance is passed in “Info. Message” column for reference.
  • If the dispatching address and/or shipping address have not been passed during the generation of the IRN, then the respective addresses can be passed here.

Mapping Of Notified Schema With API (IRN) Schema

Sr.No. (Published in GSTN Portal) (List Name.Object Name.Attribute Name)
1 Basic Details
1.0 Version Version
1.1 IRN Irn
1.2 Supply_Type_Code TranDtls.SupTyp
1.3 Document_Type_Code DocDtls.Typ
1.4 Document_Num DocDtls.No
1.5 Document_Date DocDtls.Dt
1.6 Additional_Currency_Code ExpDtls.ForCur
1.7 Reverse_Charge TranDtls.RegRev
1.8 IGST_on_IntraState_Supply TranDtls.IgstOnIntra
2 Delivery_or_Invoice_Period
2.1 Document_Period_Start_Date RefDtls.DocPerdDtls.InvStDt
2.2 Document_Period_End_ Date RefDtls.DocPerdDtls.InvEndDt
3 Preceding Document / Contract Reference
3.1 Preceding Document Reference
3.1.1 Preceding_Document_ Number RefDtls.PrecDoc.InvNo
3.1.2 Preceding_Document_ Date RefDtls.PrecDoc.InvDt
3.1.3 Other_ Reference RefDtls.PrecDoc.OthRefNo
3.2 Receipt / Contract References
3.2.1 Receipt_Advice_Reference RefDtls.Contract.RecAdvRefr
3.2.2 Receipt_Advice _Date RefDtls.Contract.RecAdvDt
3.2.3 Tender_or_Lot_Reference RefDtls.Contract.TendRefr
3.2.4 Contract_Reference RefDtls.Contract.TendRefr
3.2.5 External_Reference RefDtls.Contract.ExtRefr
3.2.6 Project_Reference RefDtls.Contract.ProjRefr
3.2.7 PO_Ref_Num RefDtls.Contract.PORefr
3.2.8 PO_Ref_Date RefDtls.Contract.PORefDt
4 Supplier Information
4.1 Supplier_Legal_Name SellerDtls.LglNm
4.2 Supplier_Trade_ Name SellerDtls.TrdNm
4.3 Supplier_GSTIN SellerDtls.Gstin
4.4 Supplier_Address1 SellerDtls.Addr1
4.5 Supplier_Address2 SellerDtls.Addr2
4.5 Supplier_Place SellerDtls.Loc
4.7 Supplier_State_Code SellerDtls.Stcd
4.8 Supplier_Pincode SellerDtls.Pin
4.9 Supplier_Phone SellerDtls.Ph
4.10 Supplier_Email SellerDtls.Em
5 Recipient Information
5.0 Recipient_Legal_Name BuyerDtls.LglNm
5.2 Recipient_Trade_Name BuyerDtls.TrdNm
5.3 Recipient_GSTIN BuyerDtls.Gstin
5.4 Place_Of_Supply_State_Code BuyerDtls.POS
5.5 Recipient_Address1 BuyerDtls.Addr1
5.6 Recipient_Address2 BuyerDtls.Addr2
5.7 Recipient_Place BuyerDtls.Loc
5.8 Recipient_State_Code BuyerDtls.Stcd
5.9 Recipient_Pincode BuyerDtls.Pin
5.10 Country_Code_of_Export ExpDtls.CntCode
5.11 Recipient_Phone BuyerDtls.Ph
5.12 Recipient_email_ID BuyerDtls.Em
6 Payee Information
6.1 Payee_Name PayDtls.Nam
6.2 Payee_Bank_Account_Number PayDtls.AccDet
6.3 Mode_of_Payment PayDtls.Mode
6.4 Bank_Branch_Code PayDtls.FinInBr
6.5 Payment_Terms PayDtls.PayTerm
6.6 Payment_Instruction PayDtls.PayInstr
6.7 Credit_Transfer_Terms PayDtls.CrTrn
6.8 Direct_Debit_Terms PayDtls.DirDr
6.9 Credit_Days PayDtls.CrDay
7 Delivery_Information
7.1 Ship_To_Details Refer A.1.0
7.2 Dispatch_From_Details Refer A.1.1
8 Invoice Item Details Refer A.1.2
8.1 Item_List ItemList
9 Document Total
9.1 Document_Total_Details Refer A.1.3
10 Extra Information
10.1 Tax_Scheme TranDtls.TaxSch
10.1 Remarks RefDtls.InvRm
10.3 Port_Code ExpDtls.Port
10.4 Shipping_Bill_Number ExpDtls.ShipBNo
10.5 Shipping_Bill_Date ExpDtls.ShipBDt
10.6 Export_Duty_Amount ExpDtls.ExpDuty
10.7 Supplier_Can_Opt_Refund ExpDtls.RefClm
10.8 ECOM_GSTIN TranDtls.EcmGstin
11 Additional_Supporting_Documents
11.1 Additional_Supporting_Documents_URL AddlDocDtls.Url
11.2 Additional_Supporting_Documents_base64 AddlDocDtls.Docs
11.3 Additional_Information AddlDocDtls.Info
12 E-way Bill Details
12.1 Transporter_ID EwbDtls.TransId
12.2 Trans_Mode EwbDtls.TransMode
12.3 Trans_Distance EwbDtls.Distance
12.4 Transporter_Name EwbDtls.TransName
12.5 Trans_Doc_No. EwbDtls.TrnDocNo
12.6 Trans_Doc_Date EwbDtls.TrnDocDt
12.7 Vehicle_No EwbDtls.VehNo
12.8 Vehicle_Type EwbDtls.VehType
A.1.0 Details
A.1.0.1 ShipTo_Legal_Name ShipDtls.LglNm
A.1.0.2 ShipTo_Trade_Name ShipDtls.TrdNm
A.1.0.3 ShipTo_GSTIN ShipDtls.Gstin
A.1.0.4 ShipTo_Address1 ShipDtls.Addr1
A.1.0.5 ShipTo_Address2 ShipDtls.Addr2
A.1.0.6 ShipTo_Place ShipDtls.Loc
A.1.0.7 ShipTo_Pincode ShipDtls.Pin
A.1.0.8 Ship_To_State_Code ShipDtls.Stcd
A.1.1 Dispatch From Details
A.1.1.1 DispatchFrom_Name DispDtls.Nm
A.1.1.2 DispatchFrom_Address1 DispDtls.Addr1
A.1.1.3 DispatchFrom_Address2 DispDtls.Addr2
A.1.1.4 DispatchFrom_Place DispDtls.Loc
A.1.1.5 DispatchFrom_State_Code DispDtls.Stcd
A.1.1.6 DispatchFrom_Pincode DispDtls.Pin
A.1.2 Item Details
A.1.2.1 Sl_No. Item.SlNo
A.1.2.2 Item_Description Item.PrdDesc
A.1.2.3 Is_Service Item.IsServc
A.1.2.4 HSN_Code Item.HsnCd
A.1.2.5 Batch Details Refer A.1.4
A.1.2.6 Barcode Item.BarCd
A.1.2.7 Quantity Item.Qty
A.1.2.8 Free_Qty Item.FreeQty
A.1.2.9 Unit_of_Measurement Item.Unit
A.1.2.10 Item_Price Item.UnitPrice
A.1.2.11 Gross_Amount Item.TotAmt
A.1.2.12 Item_Discount_Amount Item.Discount
A.1.2.13 Pre_Tax_Value Item.PreTaxVal
A.1.2.14 Item_Taxable_Value Item.AssAmt
A.1.2.15 GST_Rate Item.GstRt
A.1.2.16 IGST_Amt Item.IgstAmt
A.1.2.17 CGST_Amt Item.CgstAmt
A.1.2.18 SGST_UTGST_Amt Item.SgstAmt
A.1.2.19 Comp_Cess_Rate_Ad_Valorem Item.CesRt
A.1.2.20 Comp_Cess_Amt_ Ad_Valorem Item.CessAmt
A.1.2.21 Comp_Cess_Amt_Non_Ad_Valorem Item.CesNonAdvlAmt
A.1.2.22 State_Cess_Rate_Ad_Valorem Item.StateCesRt
A.1.2.23 State_Cess_Amt_Ad_Valorem Item.StateCesAmt
A.1.2.24 State_Cess_Amt_Non_Ad_Valorem Item.StateCesNonAdvlAmt
A.1.2.25 Other_Charges_Item_Level Item.OthChrg
A.1.2.26 Purchase_Order_Line_Reference Item.OrdLineRef
A.1.2.27 Item_Total_Amt Item.TotItemVal
A.1.2.28 Origin_Country_Code Item.OrgCnt
A.1.2.29 Unique_Serial_Number Item.PrdSlNo
A.1.2.30 Product_Attribute_Details Refer A.1.5
A.1.3 Document Total Details
A.1.3.1 Taxable_Value_Total ValDtls.AssVal
A.1.3.2 IGST_Amt_Total ValDtls.IgstVal
A.1.3.3 CGST_Amt_Total ValDtls.CgstVal
A.1.3.4 SGST_UTGST_Amt_Total ValDtls.SgstVal
A.1.3.5 Comp_CESS_Amt_Total ValDtls.CesVal
A.1.3.6 State_Cess_Amt_Total ValDtls.StCesVal
A.1.3.7 Discount_Amt_Invoice_Level ValDtls.Discount
A.1.3.8 Other_Charges_Invoice_Level ValDtls.OthChrg
A.1.3.9 Round_off_amount ValDtls.RndOffAmt
A.1.3.10 Total_Invoice_Value_INR ValDtls.TotInvVal
A.1.3.11 Total_Invoice_Value_FCNR ValDtls.TotInvValFc
A.1.3.12 Paid_Amount PayDtls.PaidAmt
A.1.3.13 Amount_due PayDtls.PaymtDue
A.1.4 colBatch Details
A.1.4.1 Batch_Number Item.BchDtls.Nm
A.1.4.2 Batch_Expiry_Date Item.BchDtls.ExpDt
A.1.4.3 Warranty_Date Item.BchDtls.WrDt
A.1.5 Attribute Details Of Item
A.1.5.1 Attribute_Name Item.Attribute.Nm
A.1.5.2 Attribute_Value Item.Attribute.Val

How useful was this post?

Click on a star to rate it!

Average rating 0 / 5. Vote count: 0

No votes so far! Be the first to rate this post.

E-Way Bill

Leave a Comment