How to Generate e-Invoice in GST?

how to generate e-invoice in gst
|Updated on: November 9, 2022

The e-invoicing system, which is already being implemented for businesses with turnover exceeding 20 crores from 1st April 2022, is primarily designed with 2 key aspects. First is the adoption of a standard for the invoice, which will enable standardization and swift data exchange across the different systems. The next being the register the invoice with Government, through the Invoice Registration Portal (IRP) which will ensure the authenticity of the invoices

generate e-Invoice in GST

In the recent update, e-invoicing will be applicable for businesses with a turnover exceeding 10 crores from 1st October 2022. Know more about Invoice Reference Number (IRN) and How e-Invoice System works?

At a larger picture, it is believed that e-invoicing will play a key role to ensure the interoperability of the data with various systems alongside curbs tax evasion.

Best e-Invoicing Software Solution for Businesses in India Generate e-Invoice Instantly in TallyPrime

With the implementation of e-invoicing, the GST system shall be able to validate all the B2B transactions electronically and pre-populate the same in the taxpayer’s GST return forms and e-way bill, as per the e-invoice details uploaded by the taxpayer.

Before getting into the process to generate an e-invoice, it is important to note that there has been a major misconception surrounding e-invoice generation. The famous misconception here is that businesses can generate invoices centrally through the government's portal.

That’s not true! e-invoice does not mean the generation of invoices from a central portal of the tax department. Instead, an e-invoice requires a business to generate the invoice in the prescribed format using the accounting software and upload it to the portal designed to authenticate such invoices.

Let’s now understand the steps to generate the e-invoice

How to generate e-invoice?

steps to generate e-invoice in GST

As illustrated above, the following are the detailed steps to generate an e-invoice in GST.

Step -1 Creation of e-invoice JSON: The first step is to create the invoice JSON using the accounting software as per the prescribed format. The taxpayer can generate it either using ERP software or using the offline utility provided by the government. 

Step -2 Uploading of JSON: In this step, the invoice JSON for every B2B invoice generated using accounting software or any other utilities are uploaded to the IRP system. If the ERP software is integrated with IRP via GSP, the upload of the JSON file will be automated, meaning the system sends the required details directly to the IRP portal. 

Step-3 Verification of e-invoice JSON: In this step, the IRP system validates the e-invoice JSON and checks the central registry of GST for any duplication.

Step-4 Generating invoice reference number (IRN): After successful validation of e-invoice JSON, the IRP system will generate IRN. IRN generated will be a unique number of each invoice for the entire financial year. Also, the e-invoice JSON will be updated with a digital signature along with a QR code.

Step-5: Receiving digitally singed e-invoice JSON: Here, the digitally signed e-invoice  JSON along with QR code is sent to the supplier. The IRN and QR code will be printed on the invoice before issuing it to the buyer. In case of an integrated environment of ERP and IRP via GSP, the software will automatically fetch and print such details

Step-6 Transfer of data to e-way bill system and GST system: The invoice JSON data uploaded, will be shared with the e- way bill and GST system, for preparing e - waybills and for auto-population of GST return.

  • Part-A of e-way will be auto-populated with e-invoice data
  • GSTR-1 of the supplier will be auto-populated as per the e-invoice details uploaded into IRP portal 
  • GSTR-2A will be updated, giving a real-time view to the buyer

Got questions on e-invoice? Read our article ‘What is e-invoicing’ to know and understand the fundamentals of the e-invoicing concept.

Common errors code while generating e-Invoices under GST

E-invoice Error Codes 

Error Messages 

Reason for the Error 

Resolution/Fix 

2150 

Duplicate IRN 

You attempted to upload an invoice already registered with the IRP and the IRN is generated 

Refrain from placing the same request simultaneously. In order to avoid this situation, update your billing system with the IRN number when received. You can send the request again if you still need to receive the IRN 

2172 

For intrastate transaction IGST amounts is not applicable for item - {0} and Sl. No {1}, only CGST and SGST amounts are applicable 

The IGST entered amount for intra-state transactions instead of CGST and SGST 

Recheck the transaction's tax applicability. CGST and SGST are applicable if the state code of the recipient and supplier at the Point of Supply (POS) is the same. 

If IGST applies, enter the "IGST" amount and mark the intra-state transaction as "Y" in exceptional circumstances 

2176 

Invalid HSN code(s)-{0} 

 

The HSN code entered in the invoice is incorrect 

Recheck the HSN code on the portal. In case of further clarification send the HSN details to the helpdesk for verification 

2182 

Taxable value of all goods must be equal to the total taxable value 

The cumulative taxable amount doesn’t match the total taxable value of individual line items 

Evaluate whether 

the total taxable value is as same as the taxable value of all the individual line items in the uploaded invoice. 

 

2189 

Invalid total invoice value 

The sum value of the invoice does not match the total of the individual line items. 

Recheck whether 

the cumulative value of the invoice equals the individual line items’ value. 

 

Upload the invoice after considering other charges and discounts with a tolerance limit of (+/-). 

 

2193 

AssAmt value equals the (TotAmt – Discount) for HSN – {0} and Sl. No {1} 

Incorrect assessable amount entered for a particular item 

Calculate the assessable value by lowering the discount of the total amount 

2194 

Invalid total item value for HSN – {0} and Sl. No {1}. 

Total item value entered is incorrect 

The cumulative item value is the sum of assessable value plus all taxes, cess and other charges. 

2211 

Supplier and recipient GSTIN should be different 

Same GSTIN for the supplier and buyer has been entered 

Avoid using self-generated invoices for e-invoice generation 

2212 

The GSTIN of the recipient cannot be URP for supply type {0} 

Invoices pertaining to Unregistered Persons is wrongly entered as a B2B transaction 

Enter the actual GSTIN 

2227 

The SGST and CGST amounts should be equal for HSN – {0} and Sl. No {1} 

The CGST and SGST amounts are not similar 

Ensure that CGST and SGST amounts are same for the specific item 

2233 

Duplicate SI numbers are not allowed in items 

Duplicate serial numbers were issued different items in the item list. 

 
 

Assign unique serial numbers for all items 

2234 

The SGST and CGST amounts for HSN – {0} and Sl. No {1} are invalid 

Incorrect SGST and CGST amounts were entered for a specified item 

 
 

Enter the correct amounts for SGST and CGST 

2235 

The IGST amount given with HSN -{0} and Sl. No {1} is invalid 

Wrong IGST amount is entered for a specific item in the list 

Ensure that correct SGST and CGST amount is passed.  

SGST and CGST values should be equal to [taxable value X tax rate / 2]. Note that there is a tolerance limit of +/- 1 

2240 

The GST rate for HSN -{0} and Sl. No {1} is invalid 

Incorrect GST rate was entered 

Enter the correct GST rate 

2244 

Recipient pin code  is mandatory for the transaction -{0} 

Recipient pin code is missing for the specific transaction 

 

Provide the correct recipient pin code 

2265 

Recipient GSTIN state code should be the same as the state code passed in recipient details 

The initial two digits and the state code of the GSTIN doesn’t match the details of the recipient 

Check the first two digits of the GSTIN match the state code, under the recipient details 

2275 

Recipient PIN code should be 999999 for direct export 

The PIN code added for recipient details should be 999999 

999999 should be entered for specific transactions 

 

3028 

No GSTIN present in the invoice system 

Recipient GSTIN is invalid or doesn’t exist in the e-invoice system 

Make sure the GSTIN is correct. If taxpayers are confident in its accuracy, select "Sync GSTIN from GST CP" API option. 

The GST portal lets you access your GSTIN: Once you have the information, you can send the IRN generation request again. 

API verification was unsuccessful: To manually verify the status, visit the einvocie1.gst.gov.in portal and select "Taxpayer/ GSTIN" from the search menu. 

 

3029 

GSTIN is not active 

The GSTIN is inactive/cancelled 

Make sure the GSTIN is correct. If taxpayer is confident in its accuracy, select the "Sync GSTIN from GST CP" API option. 

The GST portal lets you access your GSTIN: Once you have the information, you can send the IRN generation request again. 

API verification was unsuccessful: To manually verify the status, visit the einvocie1.gst.gov.in portal and select "Taxpayer/ GSTIN" from the search menu. 

Watch: How to Generate E-invoices Online in TallyPrime

Watch: How to Generate E-invoices Offline in TallyPrime

FAQ:

How to resolve an e invoice error code?

Double check the accuracy of the HSN code on the e-invoice portal. However, if you believe it to be accurate, please send the details to the helpdesk for e-invoice system verification.

What is schema error in e invoice?

An e-invoice schema is defined to take care of fundamental errors in the Json like Mandatory Fields error, Field Specification Error, Json Schema invalid and more.

Know more about e-invoices in GST

e-invoicing Software e-Invoice in GST
GST Invoice How to Generate E-Invoice in GST
How to Transit to e-Invoice System Invoice Reference Number (IRN)
Who Should Issue an e-Invoice in GST Generate e-Invoice Instantly in TallyPrime
How to Generate Bulk e-Invoice in TallyPrime Working of e-Invoice System
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