E-Invoice Format, JSON File, Schema & Template

Author: Kritika Godhia

Date: 02 Feb 2023

E-Invoice Format, JSON File, Schema & Template

When their total annual turnover reaches Rs 100 crore, large taxpayers, sometimes referred to as e-invoices, are required to submit Tax Invoices electronically. The Goods and Services Tax Network created a standard for JSON-formatted e-Invoice documents. The e-invoicing system was implemented for significant taxpayers with an income of more than 500 crores of rupees. It was expanded to include companies having a turnover of more than Rs. 100 crore as of January 1st, 2021. The government then expanded the use of electronic invoicing to include companies with annual revenues of more than Rs 20 crore, effective April 1, 2022. As of October 1, 2022, businesses having sales of more than Rs. 10 crores will be able to use the new e-invoicing system. It will soon be introduced starting on January 1, 2023, for companies with annual revenues of more than Rs. 5 crores.

The registered taxpayers ensure that the accounting/billing software used to create invoices complies with the established specifications. To receive the invoice reference number (IRN) for each document, the information is then posted to the invoice registration portal (IRP). The produced invoice will be known as an "e-invoice."

This article describes the structure or format of an e-invoice.

Contents Of E-Invoice And Limits

Fields that are required and optional are both included in the e-invoice structure. All required fields must be present for an e-invoice to comply with e-invoices standards. Depending on the demands of the business, the optional fields may be included. There can be a maximum of 1000 line items on an e-invoice. It is increased to 5000 line items in rare circumstances. To register an e-invoice on IRP, all required fields must be completed. It is possible to report NIL for a necessary field with no value. The following is a list of the sections that must be included:

Basic Details
Supplier's Information
Recipient's Information
Invoice Item Details
Document Total

An overview of the mandatory annexures is as follows:

Invoice Item Details
Document Total Details

How Is E-Invoice Authorised?

The seller will receive JSON, a distinct IRN, a digitally signed e-invoice, and a QR code following the IRP's confirmation of the data. Basic invoice information is included in the QR code. The supplier's ERP must record the serial number of the invoice, which will be distinct from a GSTIN for a financial year. The GSTIN of the supplier or document originator, the fiscal year, and the specific serial number of the document will be used by the IRP to construct the IRN. The supplier must retain the IRN assigned to each invoice. The IRN should be kept in the ERP because an invoice without it is not a valid legal document.

Overview Of The Notified E-Invoice Schema

The e-invoice schema contains the following columns:

Defined Columns	Meaning
Technical Field Name	It refers to the technical name of the field
Cardinality	It indicates whether the item is mandatory or not and the recurrence of the item, i.e. whether the item can be repeated or not.
Small Description Of The Field	This is the field name which will be displayed in the e-invoice.
Is It Mandatory On the Invoice	Whether the field is optional or mandatory
Technical Field Specification	This specifies the string's limitation, i.e. the field's maximum length, date format, and decimal places.
Sample Values Of the field	Example for the user to get familiar
Explanatory Notes Of Field	A detailed explanation about the small file description, i.e. what it means and the details to be mentioned.

Mandatory Fields Of The E-Invoice Schema

Name Of The Field	List Of Choices/Specifications/Sample Inputs	Remarks
Document Type Code	Enumerated Lists such as INV/CRN/DBN	The type Of document must be specified
Supplier Legal Name	String Man Length: 100	Legal names of the supplier must be as per the PAN Card
GSTIN of the Supplier	Max Length 15 Must be alphanumeric	GSTIN of supplier raising the e-invoice.
Address of the Supplier	Max Length 100	Building/flat number, Road/street, locality, etc. of the supply raising the e-invoice.
Place of the Supply	Max Length 50	The supplier’s location, such as city/town/village, must be mentioned
State Code of the Supplier	An enumerated list of states	The state must be selected from the latest list given by GSTIN
Supplier Pin Code	6 Digit Code	The place (locality/district/state) of the supplier's locality
Document Number	Max Length: 16 Samples Can be “Sa/1/2019”	For unique invoice identification, a sequential number is required within the business context, time frame, operating system and supplier records. No identification scheme is to be used.
Preceding Invoice Reference and Date	Max Length: 16 Samples Can be “Sa/1/2019 and “16/11/2020”	Detail the original invoice 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.
Document Date	String (DD/MM/YYY) as per the technical field specification	The date when the invoice was issued. However, the format under the explanatory notes refers to ‘YYYY-MM-DD’. Further clarity will be required. Document period start and end date must also be specified if selected.
The legal name of the Recipient	Max Length:100	The name of the buyer as per the PAN
Recipient’s GSTIN	Max Length: 15	The GSTIN of the buyer is to b declared here
Recipient’s Address	Max Length: 100	Building/Flat No., Road/Street, locality, etc., of the supplier raising the e-invoice
Recipient’s State Code	Enumerated List	The place of supply state code to be selected here
State Code of the Place of Supply	Enumerated List Of States	The state must be selected from the latest list given by GSTN
Pincode	Six Digit Code	The place (locality/district/state) of the buyer on whom the invoice is raised/ billed must be declared here if any.
Recipient Place	Max Length: 100	Recipient’s location (City/Town/Village)
Invoice Reference Number - IRN	Max length: 64 Sample is ‘a5c12dca8 0e7433217…ba4013 750f2046f229’	At the time of registration request, the supplier must leave this field empty. Later on, a unique number will be generated by GSTN after uploading 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 the e-invoice before use.
Shipping TO - GSTIN	Maax Length: 15	GSTIN of the buyer himself or the person to whom the particular item is being delivered
Shipping To - State, Pincode and State code	Max length: 100 for the state, 6-digit pin code and enumerated list for code	State pertaining to the place to which the goods and services invoiced were or are delivered.
Dispatch From - Name, Address, Place and Pincode	Max length: 100 each and 6 digits for Pincode	Entity’s details (name and city/town/village) from where goods are dispatched
Is_Service	String (Length: 1) by selecting Y/N	Whether or not the supply of service must be mentioned
Supply Type Code	Enumerated list of codes Sample values can be either of B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP	The type of supply, such as business-to-business, business-to-consumer, supply to SEZ/Exports with or without payment, and presumed export, will be identified by a code.
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’	The appropriate description is typically used for the item in the trade to state it. However, further clarification is required regarding how it must be expressed for each pair of items that share the same HSN code.
HSN Code	Max Length: 8	The applicable HSN code for particular goods/services must be entered
Item - Price	The decimal (12,3) Sample value is ‘50.’	The unit price, exclusive of GST, cannot be negative before subtracting the item price discount.
Assessable Value	The decimal (13,2) Sample value is ‘5000.’	The price of an item, exclusive of GST, after subtracting the item price discount. Hence, Gross price (-) Discount = Net price item, if any cash discount is provided at the time of sale
GST Rate	The decimal (3,2) Sample value is ‘5.’	The GST rate is represented as a percentage that applies to the item being invoiced.
IGST Value, CGST Value and SGST Value Separately	The decimal (11,2) Sample value is ‘650.00	For each individual item, IGST, CGST and SGST amounts have to be specified
Total Invoice Value	Decimal (11,2)	The total amount of the Invoice with GST. It must be rounded to a maximum of 2 decimals.

Mandatory Fields Of E-Invoice Schema

Name Of The Field	List Of Choices/Specifications/Sample/Inputs	Remarks
IRN	Max Length:50 Sample: 649b01ft	This is a unique reference number for the invoice. It can be generated by the seller or left blank before submission to IRP. If the seller generates IRN, the system will validate it and register it against the invoice. If this field has been left blank, the e-invoice system will generate an IRN. The invoice is valid only if it has IRN and is registered on the e-invoice system.
Invoice - Type - Code	Max length: 10. Can be one of the following: Reg/SEZP/SEZWP/EXP/EXPWP/DEXP	Denotation for regular, SEZ supplies with payment, SEZ supplies without payment, deemed exports, sale from the bonded warehouse, export without payment of tax, and export with payment of tax
Invoice Number	Max length: 16 Sample input is ‘Sa/1/2019’	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.
Invoice Date	(DD/MM/YYYY)	The date when the invoice was issued
Invoice - Period Start Date	(DD/MM/YYYY)	Not Explained
Invoice - Period End Date	(DD/MM/YYYY)	Not Explained
Preceding Invoice Reference	Max length:16 Sample input is ‘Sa/1/2019’	Detail of the original invoice 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 the GST.
Preceding Invoice Date	(DD/MM/YYYY)	The date when the invoice was issued
Supplier - Legal Name	Max Length:100	Name as appearing in PAN of the supplier
Supplier - GSTIN	Max length: 15 Must be alphanumeric	GSTIN of the supplier raising the e-invoice
Supplier - Address1	Max Length:100	Address Of the Supplier
Supplier - State	Max Length:50	State Of the Supplier
Supplier - Pincode	Max Length:6	Pincode of the Supplier
Billing - Name	Max Length:100	The trade name of the buyer should be mentioned here
Billing - GSTIN	Max Length:15	The GSTIN of the buyer is to be declared here
Billing POS	Max Length:2	The place of supply state code is to be declared here
Billing - Address1	Max Length:100	The place (locality/district/state) of the buyer on whom the invoice is raised/billed must be declared here, if any.
Billing - State	Max Length:50	State of the Buyer
Billing - Pincode	Max Length:6	Pincode of the Buyer
Payee Name	Max Length:100	Name of the person to whom payment is to be made
Payer - Financial Account	Max Length:18	Account number of payee
Mode Of Payment	Max Length:6	Cash/Credit/Direct Transfer
Financial Institution Branch	Max Length:11	IFS code must be mentioned here
Dispatch_From_Details	-	Details about the place from which goods have been dispatched
List (items)	-	A group of business terms providing information about the goods and services invoiced
Total Tax	Decimal (10,2)	When a tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal.
Amount Paid	Decimal (10,2)	The sum of amounts which have been paid in advance. Must be rounded to a maximum of two decimals
Amount due for payment	Decimal (10,2)	The outstanding amount that is requested to be paid. Must be rounded to a maximum of 2 decimals
Tax Scheme	Max Length: 4	Mandatory elements. Usually mentions ‘GST.’
Shipping To - Name	Max Length:60	A group of business terms providing information about the address to which goods and services invoiced were or are delivered
Shipping To - GSTIN	Max Length:100	A group of business terms providing information about the address to which goods and services invoiced were or are delivered
Shipping To - Address1	Max Length:50	A group of business terms providing information about the address to which goods and services invoiced were or are delivered
Shipping To - Pincode	Max Length:50	A group of business terms provides information about the address to which goods and services were invoiced or delivered.
Shipping To - State	Max Length:100	A group of business terms providing information about the address to which goods and services were invoiced or delivered.
Subsupply Type	Max Length:2	A group of business terms providing information about the address to which goods and services were invoiced or delivered.
Transaction Mode	Max Length:2	A group of business terms providing information about the address to which goods and services invoiced were or are delivered
Company Name	Max Length:60	Detail of person and address wherefrom goods are dispatched
Address1	Max Length:100	Detail of person and address where goods are dispatched
State	Max Length:2	Detail of person and address wherefrom goods are dispatched
Pincode	Max Length:6	Detail of person and address wherefrom goods are dispatched
SLNO	Integer	Serial Numbers like 1, 2, 3…
Quantity	Decimal (13,3)	The quantity of items (goods or services) that is charged in the invoice line
Rate	Decimal (10,2)	The number of item units to which the price applies
Assessable Value	Decimal (13,2)	The unit price, exclusive of GST, cannot be negative before subtracting the item price discount.
GST Rate	Decimal (3,2)	The GST rate is represented as a percentage that applies to the invoiced item.
Lamt	Decimal (11,2)	IGST amount as per item
Camt	Decimal (11,2)	CGST amount as per item
Total Invoice Value	Decimal (11,2)	The total amount of the invoice with GST. Must be rounded to a maximum of 2 decimals
Batch Name	Max Length:20	Batch number details are important to be mentioned for a certain set of manufacturers.

References to contracts, vendor purchase orders, e-way bill numbers, phone numbers or email addresses, and the location of the items' shipment are only a few examples of the available fields.