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With the introduction of e-invoicing concept in GST, all B2B invoices along with other notified documents need to be uploaded and authenticated by invoice registration portal (IRP). To facilitate ease of upload, standard guidelines with respect to structure and e-invoice format are issued by the authorities.
The e-invoice format is notified in GST rules as Form GST INV-1. In other words, the format or scheme of e-invoice is detailed via form GSTR INV-1. This acts as a standard template for electronic reporting of invoice details. The invoice details in the prescribed structure need to be reported to IRP in JSON format.
The e-Invoice format can be categorized into 8 broad headings in which the details need to be mentioned. Below are broad headings of e-invoice format:
As per the e-invoice format, certain details are mandatory to be mentioned while sending the invoice details to IRP. Depending upon the nature of business and transactions, some details can be optional as well.
Download the complete e-invoice format or schema
Watch the video to know how to generate e-invoice in TallyPrime
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