GST e-Invoicing

The present publication is the 2nd Edition, as amended up to 25th August 2020, with the following noteworthy features:

• Tabular presentation has been made for ascertaining the responsibility of each stakeholder involved
• Situations and their solutions have been given at appropriate places
• Pictorial representations have been made for better understanding
• Impact on other verticals of the business have been incorporated
• Process flow along-with validations done at IRP portal is also given
• The book incorporates the following:
•  Background and concept of electronic invoicing in the form of capsules
• Need of E-Invoicing
• Mechanism of E-Invoicing
• E-Invoice creation and IT implementation
• Amendment, cancellation & miscellaneous topics of E-Invoicing
• E-Invoicing schema/API – Change in IT system
• Time & manner of issuance – Invoice vis-à-vis E-Invoice
• Tax Invoice vis-à-vis E-Invoice
• Bill of supply vis-à-vis E-Bill of supply
• Debit-credit note vis-à-vis E-Debit-credit note
• Receipt, refund and payment voucher
• ISD invoice and miscellaneous documents
• Quick response (QR) code
• Annexures
• Relevant Sections & Rules
• Relevant Notifications
• Concept Note on E-Invoice Messaging Flow
• FAQs on Signed QR Code
• Signed QR Code in E-Invoicing System