{"id":456,"date":"2021-12-13T10:54:35","date_gmt":"2021-12-13T10:54:35","guid":{"rendered":"https:\/\/www.mastergst.com\/resources\/?post_type=docs&#038;p=293"},"modified":"2022-05-18T13:57:24","modified_gmt":"2022-05-18T13:57:24","slug":"what-is-the-e-invoice-process","status":"publish","type":"docs","link":"https:\/\/mastergst.com\/blog\/guide\/what-is-the-e-invoice-process\/","title":{"rendered":"What is the e-Invoice Process?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"456\" class=\"elementor elementor-456\" data-elementor-post-type=\"docs\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b901e12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b901e12\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5702c7b\" data-id=\"5702c7b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed0f82a elementor-widget elementor-widget-text-editor\" data-id=\"ed0f82a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 20-09-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span data-preserver-spaces=\"true\">The documents covered by the \u2018e-invoice\u2019 system are\u00a0<\/span><\/p><ol><li><strong>Invoices\u00a0<\/strong><\/li><li><strong>Credit Notes\u00a0<\/strong><\/li><li><strong>Debit Notes\u00a0<\/strong><\/li><\/ol><p><span data-preserver-spaces=\"true\">The notified class of taxpayers\u00a0<\/span><strong><span data-preserver-spaces=\"true\">to registered persons or exports<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0is currently covered under e-invoice.\u00a0<\/span><\/p><p><span data-preserver-spaces=\"true\">Though different documents are covered, for ease of reference and understanding, the system is referred to as \u2018e-invoicing.\u2019\u00a0<\/span><\/p><h2>\u2018e-invoicing\u2019 is not a generation of invoices by a Government portal.\u00a0<\/h2><p><span data-preserver-spaces=\"true\">Taxpayers will continue to create their GST invoices on their Accounting\/Billing\/ERP Systems. These invoices will now be reported to \u2018Invoice Registration Portal (IRP).\u2019 On reporting, IRP will generate a unique \u2018Invoice Reference Number (IRN),\u2019 digitally sign it and return the e-invoice. A GST invoice will be valid only with a valid IRN.\u00a0<\/span><\/p><p><span data-preserver-spaces=\"true\">IRP will also generate a QR code containing the unique IRN and certain other key particulars. The QR code (which can be printed on the invoice) enables offline verification of whether the e-invoice has been reported on the IRP or not (using Mobile App etc.)\u00a0<\/span><\/p><p><span data-preserver-spaces=\"true\">E-invoice schema only mandates what particulars shall be reported in electronic format to IRP to receive signed e-invoice from IRP. On successful reporting of invoice in JSON format to IRP, the supplier receives a signed JSON from the IRP, including data of a QR code. This payload can also be converted to readable format and populated into a PDF file. If the taxpayer desires, he can print it as a paper invoice, as he is doing today, by placing an entity logo and other information, as needed. The PDF, as well as the printed invoice, will have to have the QR Code.\u00a0<\/span><\/p><h2>Cancellation\/Amendment of Reported Invoice:<\/h2><p><span data-preserver-spaces=\"true\">Where needed, the seller can cancel IRN for an e-invoice already reported within the specified time. Amendment of e-invoice already uploaded on IRP will be done only on the GST portal while filing GSTR-1. Amendment of invoices is not possible through the IRP. There will be only one IRP. Still, more IRPs will be added to provide sufficient availability, redundancy, speed, and a diversified and distributed service to taxpayers with a choice.\u00a0<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The documents covered by the \u2018e-invoice\u2019 system are Invoices\u00a0 Credit Notes\u00a0 Debit Notes\u00a0 The notified class of taxpayers\u00a0to registered persons or exports\u00a0is currently covered under e-invoice. Though different documents are covered, for ease of reference and understanding, the system is referred to as \u2018e-invoicing.\u2019 \u2018e-invoicing\u2019 is not a generation of invoices by a Government portal. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"doc_category":[150],"doc_tag":[],"_links":{"self":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/docs\/456"}],"collection":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/comments?post=456"}],"version-history":[{"count":0,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/docs\/456\/revisions"}],"wp:attachment":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/media?parent=456"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/doc_category?post=456"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/doc_tag?post=456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}