Format of E-Invoice as per GSTN
- Posted on Feb 25, 2021
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- By Deep Patel
E-invoice – JSON Schema
Large taxpayers with annual aggregate turnover greater than Rs 100 crore are required to issue Tax Invoice in electronic format, also known as e-Invoice. The Goods and Services Tax Network has come up with a standard of e-Invoice document in JSON format. This article describes the structure or format of an e-Invoice. An e-invoice consists of the following parts:
E-Invoice JSON – Formats | |
Header details | Invoice Number, Invoice Date, Supplier, Recipient, Invoice Reference Number (IRN) |
Transaction-level | This section has Transaction category type |
Document-level | This section has the Document Type, Number, Date etc |
Seller | This section contains the Seller GSTIN, Tradename, Address etc |
Buyer | This section contains the Buyer GSTIN, Tradename, Address etc |
Dispatch | Contains Dispatch GSTIN, Tradename, Address etc |
Ship-to | Contains the Ship to GSTIN, Tradename, Address etc |
Invoice line-items | This section contains details of Line items |
Document summary | This section contains all total values of the documents |
Payment information | This section contains Payment details and conditions |
Reference details | This section contains various Reference related to invoice |
E-invoice template
The government portal has released an e-invoice template for Taxpayer’s reference. It also indicates Mandatory and Optional information Taxpayers would need to fill in to create the e-invoice.
Tax payers may consider this e-invoice format as a sample e-invoice format and not a fixed e-invoice template.
- Posted on Feb 25, 2021
- |
- By Deep Patel
- |
- 0 Comments
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