Constitution of working sub-Group on policy & technical issues for generation of e-Invoice on GST portal

Constitution of working sub-Group on policy & technical issues for generation of e-Invoice on GST portal

GST Council has formed a Constitution of working sub-Group on policy & technical issues for generation of e-Invoice on GST portal.

The Group for Policy Issues for generation of E-Invoice shall examine and recommend on the business process and policy & legal aspects for generation of e-invoice. The sub Group shall examine and recommend from time to time on all legal /policy aspects of generation of e-invoice, including inter alia invoice format, modification, cancellation of invoice, threshold turnover for invoice generation from the portal, immediate steps for B to B supplies with a high threshold turnover; invoice format in exceptional circumstances, if any, optional treatment for some sectors such as banking, telecom etc., tentative time line for execution, phase wise implementation i.e. extending coverage of e invoices for different categories of tax payers and consultation with other Stake holders.

The sub Group for Technical issue shall examine and recommend from time to time technical architecture and all technical aspects of generation of e-invoice, including inter alia generation, viewing, downloading, backward & forward integration, system requirement, data format, mode of generation like APP based, mobile, SMS, off-line and on-line invoice integration with portal, API integration, automated monitoring, automated scale/ management, full data security (encryption for confidentiality and signing for non-tampering), disaster management and retrieval mechanism etc.