E-Invoicing under the GST Law –

 E-Invoicing under the GST Law –

GST Council in the 37th meeting and Government issue notification of bearing number 68/2019 CT to 72/2019 CT in December 2019. Due to global pandemic, implementation of e-Invoicing deferred from April 2020 to October 2020.

Taxpayer will have to prepare invoice in own system and upload the same on designated portal Invoice Registration Portal, which inter-alia will generate Invoice Reference Number and quick response code.

Businesses are required to generate an e-Invoice for every sale transaction reported on their respective ERPs, thus creating an e-Invoice is the prior responsibility of the taxpayer.

Threshold Limit for generating e-Invoice under.

Threshold Limit Type of Invoice to be issued as e-Invoice
Aggregate Turnover > 500 Crore All i.e. B2B + B2C
Aggregate Turnover between 100 core to 500 crore (w.e.f.01.01. 2021) B2B
Aggregate Turnover above 50 Crore (w.e.f.01.04.2021) B2B

Process Flow

Registered person can create e-Invoice through GST, Third party software or offline tool available.

Steps below there :

  • Preparation of invoices in own accounting software or manually.
  • Using third party software or own accounting software or offline utility, generate JSON file of all such invoices.
  • Uploading of JSON file on IRP.
  • IRP will validate and approve the JSON file and will generate IRN, digitally signed e-Invoice.
  • IRN along with digitally signed e-Invoice will be sent to registered person.
  • IRN will also send such e-Invoices to the buyer on their mail IDs as provided on the invoice.
  • IRP will also generate QR code for each invoice after uploading JSON of invoices along with IRN. The QR code will consist of summarized information from the invoice.

The 39th GST council meeting came up with a decision to implement GST e-Invoicing of bills and QR codes form 1st October 2020 are applicability.

Important aspects of e-Invoicing :

Clarification in respect of applicability of Dynamic Quick Response code on B2C invoices and compliance of Notification No. 14/2020 provided vide. Circular no. 146/02/2021- GST  dates 23rd February 2021.

According to said circular QR code for B2C invoices should  contain the following information :

  1. Supplier GSTIN number
  2. Supplier UPI ID
  3. Payee’s Bank A/C number and IFSC
  4. Invoice number & invoice date.
  5. Total Invoice value
  6. GST amount along with breakup i.e. CGST,SGST, IGST,CESS etc.
  7. Rule 46 of GST Rules, 2017 as amended from time to time provides particulars and contents of valid Tax Invoice.
  8. Rule 48 of CGST Rules, 2017 provides for manner of issuing tax invoice i.e Triplicate copies in case of services and various other aspects of e-Invoicing.
  • Rule 54 of CGST Rules, 2017 deals with non- applicability of e-Invoicing provisions to certain class of registered person.


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