Present Scenario

ERPs/ Accounting Softwares generate invoices.

Separate format to store information electronically.

Invoice generated by one cant be read by others.

Even GST portal cannot read such data.

Data uploaded separately on eway bill & GST Portal for Returns.
 E-invoice

‘E-invoice’ : ‘electronic invoice’.

Many countries reaping its benefits.

Phased Implementation in India wef 1st Jan, 2020.

Initially Voluntary even for Large Corporates.

No Generation of invoices from GST Portal.

Generation of Invoices from ERP/Accounting Softwares.

 E-invoice

B2B : Business to Business

B2G : Business to Govt. (GSTIN as Tax
Deductor)
Exports
Supplies Through e-Comm. Operators

Reverse Charge Transactions (B2B)

 French Revolution
Paper invoice (pre After
Particulars e-invoice period) introduction Change
of e-invoice

Handling Cost per 96% Saving

7 Euros 0.3 Euros
Invoice

Invoices Handled per

6,000 paper 90,000 e- 15 times Efficiency
person p.a.
invoices invoices Improvement

3 days for e-
15 days for paper 80% Saving of Time
Time Saving invoice
invoice

Principal Advantage for over 50% businesses : Cost Reduction .

Source: EY Study 2016
 Invoice from accounting
system/ERP as usual.

Benefits No change in printed invoice /pdf

version.

for Standard Invoice readable by other

Business
softwares.

No Punching & other Data Entry

Errors.
 Increase in Business Efficiency.

Benefits Automatic ANX-1, ANX-2 & RET-1.

for E-invoice data to be used for e-way

Business
bill.

Smooth ITC Reconciliation

Same data reported to GSTN & Buyer in
Purchase Register.
 Faster Delivery of Invoice.

Benefits Saves Cost & Time as no need for

for sending physical invoice.

Business Simplified GST Compliances.

Benefits Real Time
Reporting
Complete Trail of B2B

for Govt.
invoices

System level
Matching of ITC and Elimination of Fake
Output Tax Invoices
 Applicability
Notification No. Date Title

Notification 68/2019–CT 13/12/2019 Manner of Issuing e-Invoice

Notification 69/2019–CT 13/12/2019 Common portal for e-invoice

Notification 70/2019–CT 13/12/2019 Registered persons required to issue e-invoice wef 1.4.20

Notification 71/2019–CT 13/12/2019 QR Code made applicable wef 1.4.20 in some cases

Notification 72/2019–CT 13/12/2019 Registered persons required to issue invoice having QR Code
Turnover GSTIN wise/PAN wise
 Optional

Jan1, 2020
• Turnover above 500 cr

B2B e-invoice

Feb1,2020
• Turnover 100-500 cr
 Mandatory

Apr 1, 2020
e-invoice Turnover above 100 cr : B2B
with IRN

Apr 1, 2020
Turnover above 500 cr : B2C Physical Invoice
with QR Code.
Invoice with QR Code
 Mandatory
Wef 1.4.2020
Turnover E-Invoice Physical Invoice
100-500 cr.

Mandatory B2B B2C

Invoice Data Upload at Yes No

IRP
IRN Yes NA

QR Code from IRP NA

QR Code Mandatory No NA
 Mandatory
Wef 1.4.2020
Turnover E-Invoice Physical Invoice
Above 500 cr. with QR Code

Mandatory B2B B2C

Invoice Data Upload at Yes No

IRP
IRN Yes NA

QR Code from IRP Self generated

QR Code Mandatory No Yes

 Brief Process

Generation of Sending e-
e-invoice by Sending e- invoice to GST
Supplier from Upload of E- Generation of Invoice data Common
ERP/ invoice at IRP. Unique IRN. with IRN to Portal & E-
Accounts Supplier. way Bill
Software. Portal.
 E-Invoice
Other
Document
specified

Cr Note
(Original E-Invoice Invoice
Inv No.)

ISD Invoice, Dr/Cr

Note?
Dr Note
(Original
Inv No.)
 No Upload

Delivery challan

Bill of Supply

Job Work
GST INV-01

Dispatch From Details

Mandatory Fields
GST INV-01
 E-Invoice Fields
GSTIN of
Supplier

Phone
No. of Quantity • Mandatory Value.
Buyer • Service?
• Nil or zero.
E-Invoice

Vendor
Trade
PO
Name of
Referenc
Supplier
e No.
GSTIN of
Buyer
Mandatory

Optional
E-Invoice : Time for Issue

Goods : Services : Sec 31 :

Before 30 days. Usual time
Removal/ for invoice
Delivery.
E-Invoice : Other Features

Other Details - RCM cases Link Multiple

- Address Dr/Cr Notes
- Bill-to Party
- PAN
E-Invoice : Other Features
Logo Not in e-invoice. Can be printed on invoice.

Numeric, Text etc.

Maximum for each Field.

Invoice & Item level.

E-Invoice
 Maximum Items

E-invoice E-way Bill

• 1,000 • 250
 E-Invoice

JSON
format
 Invoice Registration Portal (IRP)
Common Goods & Services Tax Electronic Portal

• www.einvoice1.gst.gov.in
• www.einvoice2.gst.gov.in
• www.einvoice3.gst.gov.in
• www.einvoice4.gst.gov.in
• www.einvoice5.gst.gov.in
• www.einvoice6.gst.gov.in
• www.einvoice7.gst.gov.in
• www.einvoice8.gst.gov.in
• www.einvoice9.gst.gov.in
• www.einvoice10.gst.gov.in
 Data Upload on IRP

Third Party
Direct GSP
Application
 Data Validation on IRP

Unique
Invoice No.

GSTIN GSTIN • IRP to reject Wrong, Deleted,

of Seller of Buyer Cancelled GSTINs.
Invoice Registration Portal (IRP)

Invoice Invoice
Validation Registration

No Registration
without ALL
Mandatory fields in
e-invoice.

QR Code IRN
Generation Generation
Validations at IRP

Invoice date cant be of

future date.

HSN Code : 4/6/8 digits &

SAC : 4/5/6 digits.

Calculated - Entered Total

Invoice Value = +/-2.
 Invoice Registration Portal (IRP)

Updation of GST
Generation of Updation at E- Updation in GST
ANX-1 of
IRN /Hash way Bill Portal ANX-2 of Buyer.
Supplier.

IRP not to email E-invoice to Buyer.

 Basis of IRN

01AAAAA9999A19N 2019-20 INV AB01234

(15) (7) (3) (16)

• GSTIN of • Financial Year • Document Type • Document

Supplier (INV, CRN, DBN) No.
 Basis of IRN

01AAAAA9999A19N 2019-20 INV AB01234

(15) (7) (3) (16)

• GSTIN of • Financial Year • Document Type • Document

Supplier (INV, CRN, DBN) No.

01AAAAA9999A19N2019-20INVABC01234

Hashing
• Unique identity of
IRN : 35054cc24d97033afc24f49ec4444dbab81f542c555f9d30359dc75794e06bbe
Invoice.
• Maximum Length : 64.
 Basis of IRN
Change
Actual Invoice No. Considered for IRN generation
01234 1234
/AB123 AB123
-1234 1234

No Change
Actual Invoice No. Considered for IRN generation
AB/123 AB/123
AB-123 AB-123
AB0123 AB0123
 Invoice No. : Unique

IRP 1 Accepted
Invoice 105
(01.01.20)
IRP 1 Rejected

IRP 2 Rejected
Signed Invoice
 QR Code

Important
Unique Invoice
IRN Data

Digital
Signature
 QR code : Invoice Details
GSTIN
of
Seller
GSTIN
IRN of
Buyer

HSN of
Invoice
main
No.
item

No. of Invoice
items date
Invoice
Value
Taxable Gross
Value Tax
 QR Code Verification

Offline Verification using Mobile App.

Online Verification from GST Portal • QR code.
• View full invoice. • Basic details of Invoice.
Signed QR Code
 Invoice to Buyer

Both

E-invoice Pdf
Invoice Registration Portal (IRP)

Not
Storage
Portal
Invoice Registration Portal (IRP)
Temporary
Storage for
24 hours

Not
Storage
Portal
E-Invoice : Cancellation

Q. Partial Cancellation?
A. NOT Allowed.

Q. Use Invoice No. of

Cancelled Invoice again?
A. No.
 E-Invoice : Cancellation

Upload

IRN OR GSTIN
Type of document
Document No.
Document Date
 E-Invoice : Cancellation

• After 24
Hours
Upto 24 • Before filing
Hours. GST
Return.
 E-invoice : Amendment

IRP • Not Allowed.

GSTN • Allowed in usual way.

 E-way Bill

In Loving Memory of
Our Beloved E-Way Bill
(2017-19)

Your Noble Soul, Humble

Laughter, Selfless Love & Pious
Heart continues to live with us
forever.
Fondly Remembered by :
GSTIN
Government
Transporter Details

• Not Part of E-invoice.

• Part of E-way Bill.
• E-way bill necessary
for transport of
goods.
 IRN : Store in ERP

IRN in
 Printed e-invoice
IRP not to provide pdf of e-invoice.

Machine readability to reduce need for

printing.

Seller can generate using signed QR code

provided by IRP.
 Printed e-invoice

To be printed on Invoice.
 IRN : In Invoice
Rule 48(5)

by a person to in any manner

whom sub- other than the
shall NOT be
Every invoice rule (4) manner
treated as an
issued applies specified in
Invoice.
(Notified the said sub-
persons) rule
 IRN : In Invoice

Invoice without IRN :

Not Legal Document.
 Invoice Without IRN

ITC
Forget It
No ITC : No Issues of Reconciliation
 Road Map
• Time is short.
• Lot of Work to be done.
• Integration with ERP.
• Registration with IRP.
 Operational Issues

• e-invoice & Physical Invoice.

• Separate Series.
• No. of copies.
• Signing.
• Issue invoices of 31st Mar till 10th April.
 Webtel Role
Methodology Upload Data IRN to ERP

Webtel to use • Using APIs, IRN obtained

technology used in Webtel to fetch e- from IRP
e-way bill invoice data from provided to
integration. ERP of client Client’s ERP for
• Upload on IRP. printing on
Invoice.
 E-invoicing under New GST Return

Supplier Buyer

Key Players Webtel as Third

Party Application
Provider & GSP

E WAY BILL
PORTAL

INVOICE
GST PORTAL REGISTRATION
PORTAL (IRP)
 Physical/pdf Invoice with
STEP: 1 • Billing name
By Supplier • Address
• GSTN of the supplier,
Issue of invoice. • Transaction value,
• Item rate & GST rate
• tax amount, etc.

STEP: 2
By Webtel
Seller(Supplier) Generate JSON of invoice
through APIs & Upload at
IRP.
Invoice Registration Portal
(IRP).

Registrar 1 Json

Registrar 2 Registrar 3

STEP: 3
By IRP
• Check Duplicate invoices.
• Validate e-invoice.
• Issue IRN.
• Digitally sign e-invoice with QR Code & IRN.
 STEP: 4

Invoice Registration Portal (IRP).

Registrar 1

Seller(Supplier) Registrar 2 Registrar 3

Output -Information Output -Information

upload on Seller’s upload on Buyer’s
Login Login
Buyer (Receiver)
STEP 4(a)
Output -Information Output -Information
• ANX1 updated in
upload on e-way Bill upload on GST STEP 4(d)
Supplier login Portal
Portal • ANX2 updated in Buyer’s
login.
• Buyer receives invoice
registered from IRP.
• Use QR Code to Print /verify.

E WAY BILL
SYSTEM GST PORTAL

STEP 4(b) STEP 4(c)

• E way bill system will • GST Portal will
populate PART –A maintained json for
Return and ITC