Generation of E-invoice

Introduction

The generation of e-invoice will be the responsibility of the taxpayer who will be required to report the same to Invoice Registration Portal (IRP) of GST. This portal will generate a unique Invoice Reference Number (IRN) and digitally sign the e-invoice and also generate a QR code. The QR Code will contain vital parameters of the e-invoice and return the same to the taxpayer who generated the document in the first place. The IRP will also send the signed e-invoice to the recipient of the document on the email provided in the e-invoice.

Steps in generation of e-invoice

Step 1 – Supplier will generate Invoice in his own accounting or billing system, The invoice has to conform to the e-invoice standards and need to have the mandatory parameters. The optional parameters can be incorporated in the invoice according to the business needs of the supplier. 

Step 2 – JSON file of the invoice will be generated by the supplier to upload on the IRP. The IRP will only take JSON file of the e-invoice. 

Step 3 – This step is optional. Invoice Reference Number (IRN) can be generated by the supplier based on the 3 parameters which are Supplier GSTIN, invoice number and financial year. 

Step 4 – Supplier need to upload the JSON file of the e-invoice directly on the IRP or through GSPs. 

Step 5 – IRP will generate IRN. It will validate IRN of JSON if already uploaded by the supplier. IRP will add its signature on the invoice data as well as a QR code to JSON. 

Step 6 – Supplier will download digitally signed JSON with IRN along with a QR code. IRP will share the digitally signed e-invoice to the supplier. 

Additional Notes:

  1. Once supplier uploads JSON file on the IRP, invoices will be registered immediately on real time basis. 
  2. IRP will sent E-invoice to the seller and buyer on their mail ids mentioned on the invoices.
  3. Supplier having an ERP should have a utility that will output invoice data in JSON format.
  4. Organizations can interface their ERP and pull the IRN after passing the relevant invoice information in JSON format. API request will handle one invoice request at time to generate the IRN. 

Conclusion There are various possibilities for customers to share invoice information with IRP. However, customers using ERP like SAP and having high number of invoices may integrate through APIs to experience real time, error free legally valid invoices.