E-Invoice Format, JSON File, Schema & Template

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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.

To know more about JSON Errors, read here.