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How to Cancel E-invoice online Offline From Tally Prime and Fetching data?

E-Invoicing is a process that requires businesses to upload and get the invoices authenticated with IRN and QR code from the invoice registration portal (IRP). Post authentication, the supplier must print the QR code embedded with IRN on the invoices before issuing it to the buyer. Read How to Generate e-Invoice in GST to know more. You can also cancel an E-invoice in case of wrongly filled information or any other mistake. You cannot alter an e-invoice and thus you will have to cancel it and create a new e-invoice. If You have cancelled IRN then you cannot use the same voucher no for a new E-invoice Generation.

Owing to various reasons, you might have to cancel the e-invoice for which IRN and QR code is already generated. There may be situations where the IRN is generated for a particular voucher, but you might have to cancel it. For example, this can happen when there is a change in the rate of an item, or if the party has cancelled the order. In such cases, you may want to cancel the invoice. As per department regulations, invoice cancellation has to be done within 24 hours of IRN generation.  In this blog, we will talk about the reasons, timelines and how to cancel e-invoice in GST.

List of Abbreviations

S No	Abbreviation	Full form
1	IRP	Invoice Registration Portal
2	IRN	Invoice Reference Number
3	GSTIN	Goods and Services Tax Identification No
4	B2B	Business To Business
5	B2C	Business to consumer
6	SEZ	Special Economic Zone
7	ITC	Input Tax Credit
8	EWB	E-Way Bill
9	GSP	Goods and Services Tax Suvidha Provider
10	GST	Goods and Services Tax
11	QR Code	Quick Response Code
12	NIC	National Informatics Centre

What are the Reasons to cancel an e-invoice?

The supplier can cancel the e-invoice that is already reported to the IRP system and for which IRN is generated. The supplier can cancel the e-invoice for any of the reasons listed below:

• Order cancellation by the buyer
• Incorrect or wrong entry in the e-invoice
• Mistakes in e-invoice
• Duplicate entry and so on.

To overcome such situations, a provision is provided to the taxpayer to cancel the invoice reference number (IRN).

Schedules to cancel e-invoice

The e-invoice portal is designed to store the invoice data for a maximum of 24 hours. As a reason, the e-invoice can be cancelled within 24 hours of generation of the IRN. After 24 hours of e-invoice generation, the e-invoice cannot be cancelled.

Rules and key points related to e-invoice cancellation

• An e-invoice can be cancelled on the IRP within 24 hours of generation of the IRN
• Beyond 24 hrs, you can either issue a debit note or credit note to nullify the invoice information or edit the GSTR-1 to modify the invoice details.
• If an e-Way Bill is already generated for the IRN, it cannot be cancelled
• Partial cancellation of e-invoice is not allowed. Hence, the whole of the invoice needs to be cancelled
• If an e-Invoice is cancelled, the same invoice number cannot be used again to generate another IRN
• In case an IRN is cancelled, then GSTR-1 will also be automatically updated with the cancelled status.

How to cancel an e-invoice From Tally Prime?

1. Gateway of Tally ➤Display More Reports➤GST Reports➤ e-Invoice➤ press Enter.

You can also go through Shortcut:- Alt+G (Go To) ➤ type or select e-Invoice ➤ press Enter.

2. Here you find the IRN generated from e-Invoice system in IRN Generated section and Press enter as shown image given below.

3. Select that invoice (Kindly use Spacebar for Select invoice) which is you want to cancel the IRN from Tally Prime and Portal on both sides.

4. Press Alt+R (Cancel IRN) or On the right side you will see the option to ‘Cancel IRN’. A confirmation message will appear with two options

The following screen will appear here:

• Mark as Cancelled:- when you E-invoice cancelled IRN through some other medium on E-invoice Portal, and you want to update the status in TallyPrime. Use mark as cancelled in tally prime for update cancellation in Book. When you mark the IRN as cancelled, then this invoice will appear in the Marked as IRN cancelled section under IRN Cancelled, instead of the For IRN Cancellation section under Pending.
• Update cancellation:- Update cancellation will allow you to Cancel the IRN and state the reason for cancellation along with a space to write remarks and upload it on the portal.

[accordion] [item title="Can I amend details of a reported invoice for which IRN has already been generated?"]Amendments are not possible on IRP. Any changes in the invoice details reported to IRP can be carried out on the GST portal (while filing GSTR-1). In case GSTR1 has already been filed, then using the mechanism of the amendment as provided under GST.

However, these changes will be flagged to the proper officer for information.[/item] [item title=" Can an IRN/invoice reported to IRP be cancelled?"]Yes. The cancellation request can be triggered through ‘Cancel API’ within 24 hours from the time of reporting the invoice to IRP.

However, if the connected e-way bill is active or verified by the officer during transit, cancellation of IRN will not be permitted. In case of cancellation of IRN, GSTR-1 be updated with such ‘cancelled’ status.[/item] [item title="Can an invoice number of a cancelled IRN be used again?"]No. Once an IRN is cancelled, the concerned invoice number cannot be used again to generate another e-invoice/IRN (even within the permitted cancellation window). If it is used again, then the same will be rejected when it is uploaded on IRP.

This is because IRN is a unique string based on Supplier’s GSTIN, Document Number, Type of Document & Financial Year.[/item] [item title="Can I partially cancel a reported invoice?"]No. It has to be cancelled in toto. No partial cancellation of reported e-invoice allowed.

Cancellation of invoices is governed by Accounting Standards and any other applicable rules/regulations.[/item] [item title="Can I modify a generated invoice?"]No. you cannot modify after the generation of the e-invoice.[/item] [item title="Can I remove the e-Invoice portal logins for multiple companies with a single reset in TallyPrime?"]The reset activity removes login credentials from the active company. You need to select each company and choose Reset E-Invoice Login.[/item] [/accordion]

How To Generate Online E-invoice From Tally Prime.

E-invoicing is currently mandated for businesses with an annual turnover of over Rs 50 crore. By 1 January 2021, it was available to taxpayers with an annual turnover of over Rs 100 crore. Previously By 1 October 2020, the government was announced e-invoicing for taxpayers with an annual turnover of over Rs 500 crore.

TallyPrime provides you with an online e-invoicing solution that fits right into your regular invoicing process. e-Invoicing in TallyPrime isn’t restricted to only a particular voucher type. Apart from regular sales invoice, TallyPrime also supports e-invoicing for POS, debit notes, and credit notes. What’s more, even receipts and journal vouchers are supported for e-invoicing when they are used for sales.

No matter how you record your supplies in TallyPrime, you can easily generate an IRN while saving your invoice and print the QR code and other details. Later, if you want to update the details of your transaction, then you can easily cancel the current IRN and get a fresh IRN for your updated invoice. This will ensure that the details in your e-invoice are up-to-date. Moreover, you also have the choice of generating the e-Way Bill along with your e-invoice, or even generate the e-Way Bill without the e-invoice, if required.

There are some steps given below. its help you easily generate E-invoice without any Problems

1. Required Some Steps for a Smooth e-Invoicing Experience:-

(I) On the E-invoice Portal or IRP (Invoice Registration Portal).

Register your business on IRP (Invoice Registration Portal). (if you are not registered kindly visit our preview Post links are given below. There are Provide Step by step solutions for E-invoice Registrations)

Create an API user by selecting Tally (India) Pvt Ltd as the GSP. Enter this API user credentials in TallyPrime, whenever prompted.

(II) Setup In TallyPrime and systems.

(a) Add TallyPrime to the exceptions list of your firewall and anti-virus software.

(b) Verifications and corrections in the ledgers and inventory masters:

• Enter the correct 6 digits or more than 6 digit HSN/SAC details in the ledgers and stock item masters(it's mandatory from 1 April 2021)
• Enter the correct rates for HSN/SAC.
• Select the correct Type of Supply (Goods/Services) in the masters.

(c) Verifications and corrections in the party masters:

• Enter the correct address, state, country, and Pincode of the party.
• Enter a valid GSTIN for the regular/composite party.

Generate IRN and Print QR Code in Sales voucher.

• Go to Gateway of Tally➢Vouchers➢Press F8 (Sales).  (Alternatively, press Alt+G (Go To)➢Create Voucher➢press F8 (Sales). 
• In Party A/c name, select the customer ledger From Party-list or the cash ledger. 
• Select the common sales ledger in which the GST rate is not defined. 
• Select the stock items defined with different GST rates, HSN Details and specify the quantities and rates for each of them. 
• Select the central and state tax ledgers. GST will be calculated based on the GST rates defined in the stock items.

• Press ESC to return to the voucher.
• Set the option Provide E-Invoice details to Yes. The e-Invoice Details screen appears.

➤ Once the invoice is uploaded to IRP, the IRN details will be updated in the voucher, and the following success message will appear:

Frequently Asked Questions

[accordion] [item title="Can I generate IRN for an Invoice for which IRN is already generated?"]No, only a unique invoice from a taxpayer will be accepted by the e-invoice system. E-invoice system will check in Central Registry of GST system to ensure that same invoice from same supplier pertaining to same financial year is not being uploaded again for generating one more IRN. [/item] [item title="How long will the generated e-invoice be available in the government portal?"]Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on the e-invoice system for only 24 hours.[/item] [item title="Can IRN be deleted or cancelled?"]The IRN, once generated cannot be modified or deleted. However, if IRN is generated with wrong information, it can be cancelled. Once cancelled, the same document (with the same document number) can’t be reported again for the generation of IRN. The cancellation is required to be done within 24 hours from the time of generation.[/item] [item title="If there is a mistake or wrong entry in the e-invoice, what has to be done?"]If there is a mistake, incorrect or wrong entry in the e-invoice, then it cannot be edited or corrected. The only option is to cancel that invoice/IRN and report a new document (with a new number) and generate a fresh IRN. [/item] [item title="What is the meaning of digitally signed QR code?"]The digitally signed QR code of the invoice has been digitally or electronically signed and prepared QR Code by the IRP after receiving the invoice uploaded by the supplier. That is, the government is authenticating the genuineness of the invoice, by preparing the important information of the invoice in QR Code form and signing it so that its authenticity can be verified offline by anyone using offline tools. This will be helpful for tax officers checking the invoice on the roadside where the Internet may not be available all the time. The web user will get a printable form with all details including QR code. The QR code will consist of the following e-invoice parameters:[/item] [item title="What are the advantages of e-invoice for businesses?"]e-invoice has many advantages for businesses such as Auto-reporting of invoices into GST return, auto-generation of the e-way bill (where required).[/item] [item title="What supplies are presently covered under e-invoice?"]Supplies to registered persons (B2B), Supplies to SEZs (with/without payment), Exports (with/without payment), Deemed Exports, by notified class of taxpayers are currently covered under e-invoice.[/item] [item title="Is e-invoicing applicable for NIL-rated or wholly-exempt supplies?"]No. In those cases, a bill of supply is issued and not a tax invoice.[/item] [item title=" Whether e-invoicing is applicable for invoices between two different GSTINs under same PAN?"]Yes. e-invoicing by notified persons is mandated for the supply of goods or services or both to a registered person.

As per Section 25(4) of CGST/SGST Act, “A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.”[/item] [item title="What is the applicability of e-invoice for import transactions?"]e-invoice is not applicable for import Bills of Entry.[/item] [item title=" Is Invoice number same as Invoice Reference Number (IRN)?"]No. Invoice no. (e.g. ABC/1/2019-20) is assigned by the supplier and is internal to the business. Its format can differ from business to business and also governed by relevant GST rules.

IRN, on other hand, is a unique reference number (hash) generated and returned by IRP, on successful registration of e-invoice. IRN is a unique 64-character hash, e.g. 35054cc24d97033afc24f49ec4444dbab81f542c555f9d30359dc75794e06bbe[/item] [item title=" is there Any time Period for upload E-invoice?"]As per department regulations, which state that e-invoices must be generated within 72 hours of billing. However, TallyPrime will allow you to set a period between 1 and 31 days, as per your business requirement.[/item] [item title="Can I Generate bulk E-invoice in Tally Prime"]Yes you can generate Bulk E-invoice For more details kindly read Generate "Bulk E-invoice" [/item] [item title="Can I Generate E-way bill with -Einvoice?"]Yes you can generate an E-way bill with E-invoice But it's possible with a generation of e-invoice once an e-invoice generate you can't generate E-waybill automatically[/item] [item title=" Once -Einvoice Generate how can I generate E-way bill?"]Once E-invoice Generated then 2 options for Generate E-way bill
1. Export Eway bill in JSON Format and go to E-way bill Portal and upload.
2. Go to E-invoice Portal and there E-way bill generate Through IRN No, Ach No and by Date[/item] [/accordion]

How to Online and Offline e-Invoice Generation on IRP Using TallyPrime?

E-Invoicing is a system that allows the Invoice Registration Portal (IRP) to authenticate B2B invoices and credit Notes, debit notes (Transactions that affect your sales account) and all kinds of export invoices(Export Taxable, Export Lut Bond, Export exempt and nil rated) electronically. Accordingly, TallyPrime is here to provide a smooth e-invoicing experience for you and your business. Once your e-invoice is ready, the details should be reflected in GSTR-1.

The GST Council, in its 39th meeting, has decided to implement a system of e-invoicing, which will be applicable to businesses having a turnover of more than 500 crores, effective from 1st October 2020, and to businesses having a turnover of more than 100 crores, effective from January 1, 2021. The GST council decided which businesses having a turnover of more than 50 crores, effective from April 1, 2021. Accordingly, TallyPrime’s e-invoice solution can be used by taxpayers, tax consultants, and other eligible entities. The experience is simple and is based on regular invoicing activity that does not require any special expertise.

Tally Prime help you record your IRN, Ack No., QR code, and e-Way Bill no., will be updated in the vouchers automatically from Gst Portal, and you can proceed to print them. TallyPrime also provides you with the flexibility to generate e-invoice in bulk for multiple invoices. If you do not want to generate the e-invoice while recording the transaction, then you can select one or more transactions from the e-Invoice report and generate the respective IRN, at your convenience.

List of Abbreviations

S No	Abbreviation	Full form
1	IRP	Invoice Registration Portal
2	IRN	Invoice Reference Number
3	GSTIN	Goods and Services Tax Identification No
4	B2B	Business To Business
5	B2C	Business to consumer
6	SEZ	Special Economic Zone
7	ITC	Input Tax Credit
8	EWB	E-Way Bill
9	GSP	Goods and Services Tax Suvidha Provider
10	GST	Goods and Services Tax
11	QR Code	Quick Response Code
12	NIC	National Informatics Centre

Setup on Portal For E-invoice Generations

If  You are already registered on the e-way bill portal need not again register on the e-invoice system. you can use EWB login credentials to log in to the e-invoice system. and go to the next step after login given below.

If you are not registered on the e-way bill portal then follow the steps given below. There are some Simple Setup For E-invoice Generation

First Visit E-invoice Portal and follow the steps.

1. Create an e-Invoice Profile on IRP(Invoice Registration Portal)

You have to first register your business on IRP (Invoice Registration Portal )and then create an API (Application Program Interface) user profile by selecting Tally India Pvt Ltd as your GSP(GST Suvidha Provider).

(a) Register on E-invoice Portal or IRP (Invoice Registration Portal).

(I) Open the E-invoice Portal or IRP (Invoice Registration Portal) home page, and click Registration ➤ Portal Login.

(II) Kindly Enter the GSTIN of your business in the following e-Invoice Registration Form, followed by the CAPTCHA code, and click Go.

(III) Enter the Company details, as required, and click Send OTP to verify the details. After That Enter the code received on your registered mobile number and click Verify OTP.

After verifying the OTP, you will be asked to enter a Username and Password to create your login credentials. Confirm and save the details.

(b) Create API(Application Program Interface) User Profile

(VI)  Select Tally (India) Private Ltd in the Select your GSP field.

Frequently Asked Questions

[accordion] [item title="What are the types of documents that are to be reported into the IRP"]The documents that will be covered under the e-Invoicing system are as follows-[/item] [item title="How to know the enablement of e-invoicing system for my Company?"]There is an option in the https://einvoice1.gst.gov.in portal under the search menu as ‘Status of Tax Payer’. Select and enter the GSTIN and see the enablement status for the entered taxpayer.[/item] [item title="My company aggregate turnover is more than Rs 50.00 Crores, but I have not been enabled. How to get enabled?"]There is an option in the https://einvoice1.gst.gov.in portal under the registration menu as ‘e-Invoice Enablement’. Select and enter the any GSTIN of the company and get the OTP authenticated and enter the turnover with related financial year and submit. You are enabled for the e-invoicing and login and register. If you want sandbox access, you can try on the sandbox after one day.[/item] [item title="I have already registered in GST Portal. Whether I need to register again on the E-invoice system Portal?"]Yes. All the registered users under GST who wish to generate IRN need to register on E-invoice system separately using his GSTIN. Once GSTIN is entered, the system sends an OTP to his registered mobile number registered with GST Portal and after authenticating the same, the system enables him to generate his/her username and password for the E-invoice system. After the generation of the username and password of his/her choice, he/she may proceed to make entries to generate IRN.[/item] [item title="I have already registered in EWB Portal. Whether I need to register again on the E-invoice Portal?"]No, Users who are already registered on the e-way bill portal need not again register on the e-invoice system. User can use EWB login credentials to login at the e-invoice system.[/item] [item title="What is Invoice Reference Number (IRN)?"]The Invoice Reference Number (IRN) is a unique number (also known as hash) generated by the e-invoice system using a hash generation algorithm. For every document viz., an invoice or debit or credit note to be submitted on the e-invoice system, a unique 64-character Invoice Reference Number (IRN) shall be generated which is based on the computation of hash of GSTIN of supplier of document (invoice or credit note etc.), Year, Document type and Document number. This shall be unique to each invoice and hence will be the unique identity for each invoice for the entire financial year in the entire GST System for a taxpayer.[/item] [item title="Can I generate IRN for an Invoice for which IRN is already generated?"]No, only unique invoice from a taxpayer will be accepted by the e-invoice system. E-invoice system will check in Central Registry of GST system to ensure that same invoice from same supplier pertaining to same financial year is not being uploaded again for generating one more IRN. [/item] [item title="How long will the generated e-invoice be available in the government portal?"]Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on the e-invoice system for only 24 hours.[/item] [item title="Can IRN be deleted or cancelled?"]The IRN, once generated cannot be modified or deleted. However, if IRN is generated with wrong information, it can be cancelled. Once cancelled, the same document (with the same document number) can’t be reported again for the generation of IRN. The cancellation is required to be done within 24 hours from the time of generation.[/item] [item title="If there is a mistake or wrong entry in the e-invoice, what has to be done?"]If there is a mistake, incorrect or wrong entry in the e-invoice, then it cannot be edited or corrected. The only option is to cancel that invoice/IRN and report a new document (with a new number) and generate a fresh IRN. [/item] [/accordion]

E-invoicing under GST – What is e-Invoicing? Applicability.

What is an E-invoice?

E-Invoicing is a system that allows the Invoice Registration Portal (IRP) to authenticate B2B invoices electronically. An e-invoice, or electronic invoice, is a digital document that is exchanged between a supplier and buyer and validated by the government tax portal which is www.einvoice1.gst.gov.in. E-invoicing is the proposed system where business-to-business (B2B) invoices are digitally prepared in an e-invoicing format and authenticated by the Goods and Services Tax Network (GSTN). This system ensures that a common format is followed by all businesses before reporting invoices to the GST portal.

The transportation of goods from one place to another is facilitated by the filing of ‘E-Way Bills’ on the common GST portal. Similarly, the GST Council, in its 35th meeting, has decided to implement a system of e-Invoicing, which will be applicable to specified categories of persons. The CBIC formally notified the system of e-Invoicing under GST vide Notification No. 68/2019 – Central Tax, which inserted sub-rules (4), (5) and (6) under rule 48 of the CGST Rules, 2017 for the implementation of e-Invoicing.

Who is eligible for E-invoice?

The GST Council, in its 39th meeting, has decided to implement a system of e-invoicing, which will be applicable to businesses having a turnover of more than 500 crores, effective from 1st October 2020, and to businesses having a turnover of more than 100 crores, effective from January 1, 2021, and now businesses having a turnover of more than 50 crores, effective from April 1, 2021.

Facilities on einvoice1.gst.gov.in or Tally Prime.

The following facilities or functions are available on the e-invoice portal or Tally Prime:

Registration of taxpayer into the e-invoicing system

Generation of unique Invoice Reference Number (IRN) using the bulk upload option

Tracking/verifying e-invoice details using IRN

Search for any taxpayer, Pincode, goods or services, signed e-invoice, or master codes.

Cancellation of IRN

Printing e-invoices

Generating MIS reports

Authorising a sub-user to generate IRN, cancel IRN or generate reports relating to IRN.

What are the mandatory fields of an e-invoice?

The following fields must be compulsorily be declared in an E-invoice:-

S.No.	Name of the field	List of Choices/ Specifications/Sample Inputs	Remarks
01	Document Type Code	Enumerated List such as INV/CN/DN	Type of document must be specified
02	Supplier_Legal Name	String Max length: 100	The legal name of the supplier must be as per the PAN card
03	Supplier_GSTIN	Max length: 15 Must be alphanumeric	GSTIN of the supplier raising the e-invoice
04	Supplier_Address	Max length: 100	Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice
05	Supplier_Place	Max length: 50	Supplier’s location such as city/town/village must be mentioned
06	Supplier_State_Code	The enumerated list of states	The state must be selected from the latest list given by GSTN
07	Supplier Pincode	Six digit code	The place (locality/district/state) of the supplier’s locality
08	Document Number	Max length: 16 Sample can be “ INV/21-22/0001”	For unique identification of the invoice, a sequential number is required within the business context, time-frame, operating systems and records of the supplier. No identification scheme is to be used
09	Preceeding_Invoice_Reference and date	Max length:16 Sample input is “ INV/21-22/0001” and “16/04/2021”	Detail of original invoice which is being amended by a subsequent document such as a debit and credit note. It is required to keep future expansion of e-versions of credit notes, debit notes and other documents required under GST
10	Document Date	String (DD/MM/YYYY) as per the technical field specification	The date when the invoice was issued. However, the format under explanatory notes refer to ‘YYYY-MM-DD’. Further clarity will be required. Document period start and end date must also be specified if selected.
11	Recipient_ Legal Name	Max length: 100	The name of the buyer as per the PAN
12	Recipient’s GSTIN	Max length: 15	The GSTIN of the buyer to be declared here
13	Recipient’s Address	Max length: 100	Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice
14	Recipient’s State Code	Enumerated list	The place of supply state code to be selected here
15	Place_Of_Supply_State_ Code	The enumerated list of states	The state must be selected from the latest list is given by GSTN
16	Pincode	Six digit code	The place (locality/district/state) of the buyer on whom the invoice is raised/ billed to must be declared here if any
17	Recipient Place	Max length: 100	Recipient’s location (City/Town/Village)
18	IRN- Invoice Reference Number	Max length: 64 Sample is ‘a5c12dca8 0e7433217…ba4013 750f2046f229’	At the time of registration request, this field is left empty by the supplier. Later on, a unique number will be generated by GSTN after uploading of the e-invoice on the GSTN portal. An acknowledgement will be sent back to the supplier after the successful acceptance of the e-invoice by the portal. IRN should then be displayed on e-invoice before use.
19	ShippingTo_GSTIN	Max length: 15	JUSTIN of the buyer himself or the person to whom the particular item is being delivered to
20	Shipping To_State, Pincode and State code	Max length: 100 for state, 6 digit Pincode and enumerated list for code	State pertaining to the place to which the goods and services invoiced were or are delivered
21	Dispatch From_ Name, Address, Place and Pincode	Max length: 100 each and 6 digit for Pincode	Entity’s details (name, and city/town/village) from where goods are dispatched
22	Is_Service	String (Length: 1) by selecting Y/N	Whether or not the supply of service must be mentioned
23	Supply Type Code	The enumerated list of codes Sample values can be either of B2B/ SEZWP/S EZWOP /E XP WP/EXP WOP/DE XP	Code will be used to identify the type of supply such as business to business, business to consumer, supply to SEZ/Exports with or without payment, and deemed export.
24	Item Description	Max length: 300 The sample value is ‘Mobile’ The schema document refers to this as the ‘identification scheme identifier of the Item classification identifier’	Simply put, the relevant description generally used for the item in the trade. However, more clarity is needed on how it needs to be described for every two or more items belonging to the same HSN code
25	HSN Code	Max length: 8	The applicable HSN code for particular goods/service must be entered
26	Item_Price	Decimal (12,3) Sample value is ‘50’	The unit price, exclusive of GST, before subtracting item price discount, can not be negative
27	Assessable Value	Decimal (13,2) Sample value is ‘5000’	The price of an item, exclusive of GST, after subtracting item price discount. Hence, Gross price (-) Discount = Net price item, if any cash discount is provided at the time of sale
28	GST Rate	Decimal (3,2) Sample value is ‘5’	The GST rate represented as a percentage that is applicable to the item being invoiced
29	IGST Value, CGST Value and SGST Value Separately	Decimal (11,2) Sample value is ‘650.00’	For each individual item, IGST, CGST and SGST amounts have to be specified
30	Total Invoice Value	Decimal (11,2)	The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals

What kind of invoices eligible for E-invoice?

e-Invoicing is a system that allows the Invoice Registration Portal (IRP) to authenticate B2B invoices, credit Notes, debit note(Transactions that affect your sales account) and all kinds of export invoices(Export Taxable, Export Lut Bond, Export exempt and nil rated) electronically.

 When will e-Invoicing get implemented?

The first phase of e-Invoicing was implemented from 1st October 2020 for taxpayers with an aggregate turnover exceeding Rs.500 crore. From 1st January 2021, e-Invoicing was extended to businesses with an aggregated turnover exceeding Rs.100 crore and now businesses having a turnover of more than 50 crores, effective from April 1, 2021. The aggregate turnover will include the turnover of all GSTINs under a single PAN, across India.

Frequently Asked Questions

[accordion] [item title=" To whom will e-Invoicing apply?"]The e-Invoicing system shall apply to the GST registered persons whose aggregate turnover in the financial year exceeds Rs.50 crore. However, exceptions include Special Economic Zones (SEZ) units, insurance, banking, financial institutions, NBFCs, GTA, passenger transportation service and sale of movie tickets.[/item] [item title="What are the types of documents that are to be reported into the IRP"]The documents that will be covered under the e-Invoicing system are as follows-[/item] [item title="What are the methods/modes of e-invoice generation?"]There are two modes/methods of e-invoice generation. [/item] [item title="What are the access mechanism for the e-invoicing system?"]There are two access mechanism for the e-invoicing system.[/item] [item title="How to know the enablement of e-invoicing system for my Company?"]There is an option in the https://einvoice1.gst.gov.in portal under the search menu as ‘Status of Tax Payer’. Select and enter the GSTIN and see the enablement status for the entered taxpayer.[/item] [item title="My company aggregate turnover is more than Rs 50.00 Crores, but I have not been enabled. How to get enabled?"]There is an option in the https://einvoice1.gst.gov.in portal under the registration menu as ‘e-Invoice Enablement’. Select and enter the any GSTIN of the company and get the OTP authenticated and enter the turnover with related financial year and submit. You are enabled for the e-invoicing and login and register. If you want sandbox access, you can try on the sandbox after one day.[/item] [item title="What is the common portal for reporting invoices and obtain IRN/QR Code?"]The common portal for the generation of e-invoice is https://einvoice1.gst.gov.in[/item] [item title="I have already registered in GST Portal. Whether I need to register again on the E-invoice system Portal?"]Yes. All the registered users under GST who wish to generate IRN need to register on E-invoice system separately using his GSTIN. Once GSTIN is entered, the system sends an OTP to his registered mobile number registered with GST Portal and after authenticating the same, the system enables him to generate his/her username and password for the E-invoice system. After the generation of the username and password of his/her choice, he/she may proceed to make entries to generate IRN.[/item] [item title="I have already registered in EWB Portal. Whether I need to register again on the E-invoice Portal?"]No, Users who are already registered on the e-way bill portal need not again register on the e-invoice system. User can use EWB login credentials to login at the e-invoice system.[/item] [item title="What is Invoice Reference Number (IRN)?"]The Invoice Reference Number (IRN) is a unique number (also known as hash) generated by the e-invoice system using a hash generation algorithm. For every document viz., an invoice or debit or credit note to be submitted on the e-invoice system, a unique 64-character Invoice Reference Number (IRN) shall be generated which is based on the computation of hash of GSTIN of supplier of document (invoice or credit note etc.), Year, Document type and Document number. This shall be unique to each invoice and hence will be the unique identity for each invoice for the entire financial year in the entire GST System for a taxpayer.[/item] [item title="Can I generate IRN for an Invoice for which IRN is already generated?"]No, only unique invoice from a taxpayer will be accepted by the e-invoice system. E-invoice system will check in Central Registry of GST system to ensure that same invoice from same supplier pertaining to same financial year is not being uploaded again for generating one more IRN. [/item] [item title="How long will the generated e-invoice be available in the government portal?"]Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on the e-invoice system for only 24 hours.[/item] [item title="Can IRN be deleted or cancelled?"]The IRN, once generated cannot be modified or deleted. However, if IRN is generated with wrong information, it can be cancelled. Once cancelled, the same document (with the same document number) can’t be reported again for the generation of IRN. The cancellation is required to be done within 24 hours from the time of generation.[/item] [item title="If there is a mistake or wrong entry in the e-invoice, what has to be done?"]If there is a mistake, incorrect or wrong entry in the e-invoice, then it cannot be edited or corrected. The only option is to cancel that invoice/IRN and report a new document (with a new number) and generate a fresh IRN. [/item] [item title="What is the meaning of digitally signed QR code?"]The digitally signed QR code of the invoice is one which has been digitally or electronically signed and prepared the QR Code by the IRP after receiving the invoice uploaded by the supplier. That is, the government is authenticating the genuineness of the invoice, by preparing the important information of the invoice in QR Code form and signing it so that its authenticity can be verified offline by anyone using offline tools. This will be helpful for tax officers checking the invoice on the roadside where the Internet may not be available all the time. The web user will get a printable form with all details including QR code. The QR code will consist of the following e-invoice parameters:[/item] [/accordion]