E-Invoice : Format/Schema for e-Invoice

E-Invoice

Notification No. 60 & 61/2020 Central Tax both dated 30 th July 2020

(Earlier E-invoice Notifications no. 68, 69, 70, 71 & 72/2019 – Central Tax all dated 13th December 2019; Notification No. 13/2020 – Central Tax dated 21st March 2020)

E-invoice introduction

Notification No. 61/2020 Central Tax dated 30 th July 2020 (Amends Notification No. 13/2020 – Central Tax which shall come into force from 1st October 2020)

E-invoice to be made effective only for those whose aggregate turnover in a financial year exceeds five hundred crore rupees

w.e.f 1st October 2020

Exemptions – Special Economic Zones (SEZs); Insurer or a banking company or a financial institution, including a non-banking financial company;  goods transport agency;  supplier of taxable service supplying passenger transportation service;  A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens.

Format/Schema for e-Invoice

Notification No. 60/2020 Central Tax dated 30th July 2020 (CGST Rules 2017 amended)

Format/Schema for e-Invoice viz Form GST INV-01 notified under rule 48(4) of the CGST Rules 2017.

• 0..1:- It means that reporting of item is optional and when reported, the same cannot be repeated.
• 1..1:It means that reporting of item is mandatory but cannot be repeated.
• 1..n: It means that reporting of item is mandatory and can be repeated more than once.
• 0..n: It means that reporting of item is optional but can be repeated more than once if reported.

Invoice Reference Number (IRN) (Mandatory)

A unique reference number for the invoice.

However, the supplier will not be populating this field. The registration request may not have this field populated. The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request.

e-invoice is valid only when it has the IRN. Hence, a mandatory field.

Supply type (Mandatory)

Code to identify type of supply.

B2B : Business to Business; B2C : Business to Consumer; SEZWP: To SEZ with Payment; SEZWOP : To SEZ without Payment; EXPWP : Export with Payment; EXPWOP : Export without Payment’ DEXP : Deemed Export.

Document Type (Mandatory)

Code for type of Document:

INV for Invoice, CRN for Credit Note, DBN for Debit note.

Document number and date (Mandatory)

Number – 16 digit as per CGST Rules

Date Format “DD/MM/YYYY”

Supplier Information (Mandatory)

Supplier Legal Name: Legal Name, as appearing in PAN of the Supplier

GSTIN of Supplier

Supplier Address, Place, State Code, PIN Code

Recipient Information (Mandatory)

Recipient Legal Name; as per PAN

GSTIN of the Recipient, if available. URP: In case of exports or if supplies are made to unregistered persons

Place of Supply (State Code)

Recipient Address, Place, State Code

Invoice Item Details (Mandatory)

Item List

Document Total

Total Taxable Value (sum of the taxable values of all the items in the document); Total Invoice Value in INR

Other Optional, Conditional mandatory Details

Additional Currency Code (Optional)

Additional currency, if any, in which all invoice amounts can be given, along with INR. List published under ISO 4217 standard; https://www.icegate.gov.in/ Webappl/CUR_ENQ

Reverse Charge (Whether the tax liability payable is under Reverse Charge)

Y

IGST Applicability despite Supplier and Recipient located in same State/UT

N ; To report the scenarios where the Supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT

Document Period (Optional)

Preceding Document / Contract Reference (Optional)

Receipt / Contract References (Optional)

Receipt Advice Reference (for user to provide number of their receipt advice to their customer, in lieu of advance)

Tender or Lot/ PO/ Contract/ Project/ External references

Supplier Trade Name (Optional)

Recipient Trade Name/ PIN Code/ Phone/ Email/ (Optional)

Payee Information ( Payee name, Bank A/c, Mode of payment, terms etc)(Optional)

Delivery Information ( Ship to / Despatch from )(Optional)

Extra Information (Optional)

Tax Scheme (specify the tax/levy applicable – GST)(Mandatory)

Port code/SB No. & Date; e-Commerce Operator’s GSTIN; etc.

E way Bill Details (Optional)

Transporter ID ; Mode of Transportation

Distance of Transportation (Mandatory if this section is selected)

Transporter Name ; Transport Document Number/ type;

Vehicle number/ type (ODC/Regular)

Tags: GST

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