The e-invoice schema contains both mandatory and optional fields. The mandatory fields are those that must be compulsorily there for an invoice to be valid under the e-invoice standard.
The E-invoicing system was implemented from 1st October 2020 for the taxpayers with turnover more than Rs 50 crores. Then, it got extended to the taxpayers with the turnover more than Rs 50 crores from 1st January 2021. Now, it will apply to those taxpayers with the turnover of Rs 50 crores to Rs 100 crores from 1st April 2021.
Contents of E-invoice
The e-invoice schema contains both mandatory - the fields that are compulsory under the e-invoice standard & optional fields - that can be incorporated as per business needs. All the mandatory fields are to be filled to be allocated with IRN (Invoice Reference Number).
Mandatory Sections:
Basic Details
Supplier’s information
Recipient’s information
Invoice Item Details
Document Total
How is E-invoice Authorised?
The seller will receive JSON with a unique IRN ( Invoice Reference Number ), digitally signed e-invoice and the QR code which contains all the details.
The unique serial number will be allocated for a GSTIN of the document creator and of the document.
The supplier has to create the IRN against each invoice and store it in ERP as without it, the e-invoice is not a LEGAL DOCUMENT.
The E-invoice Schema is a guide for users to understand the specifications of e-invoice.
E-invoice Schema
The invoice schema contains the following:
S.NO
Defined Columns
Meaning
1.
Technical Field Specification
Maximum length of the field - date format & decimal places are elaborated here
2.
Cardinality
The column indicates whether the item is mandatory or optional, can be repeated or not.
The codes are as follows:
0..1 - Optional, cannot be repeated
1..1 - Mandatory, cannot be repeated.
1..n - Mandatory, can be repeated
0..n - Optional, can be repeated
3.
Small descriptions of the field
This is the field name which will be displayed in the e-invoice
4.
Is it mandatory on invoice
Whether the field is optional or mandatory
5.
Technical field Name
This contains the Section Name, line items, annexure names & sub entries
6.
Sample value of the field
This column simplifies all the columns for the user by giving the sample value.
7.
Explanatory
The detailed explanation of the intent of any line items is given here
The mandatory fields along with the Sample input are mentioned below for your reference:
Document Type Code
INV/ CRN/DBN
Supplier Legal Name
String Max length - 100
Supplier GSTIN
Max length - 15 Alphanumeric
Supplier Address
Max length - 100
Supplier Place
Max length - 50
Supplier State Code
Enumerated list of states
Supplier Pin Code
6 digit code
Document Number
“Sa/1/2020”
Preceding Invoice Reference & date
Max length - 16 sample input
Document Date
(DD/MM/YY)
Recipient Legal Name
Max length - 100
Recipient’s GSTIN
Max length - 15
Recipient’s Address
Max length - 100
Recipient’s State Code
Enumerated List
Place of supply state code
Enumerated List
Pin code
Six digit code
Recipient Place
Max length - 100
Invoice Reference Number
Max length - 64
Shipping to GSTIN
Max length - 15
Shipping to State, Pin code & state code
Max length - 100 for state, 6 digit pin code & enumerated list for code
Dispatch from Name, Address, Place and pincode
Max length - 100
Is Service
String (Length: 1) by selecting Y/N
Supply Type Code
Enumerated list of codes
Item description
Max length - 300
HSN Code
Max length - 8
Item Price
Decimal (12,3) Sample Value is ‘5’
Assessable Value
Decimal (13,2) Sample Value is ‘5000’
GST Rate
Decimal (3,2) Sample Value is ‘5’
IGST Value, CGST Value & SGST Value Separately
Decimal (11,2) Sample value is ‘650.00’
Total Invoice Value
Decimal (11,2)
Sample e-invoice
The optional fields include references to contracts, vendor purchase order, e-way bill number, phone number or email ID, and the place of dispatch of the goods and more according to the needs of the businesses.
Gimbooks allows you to create Professional and elegant looking invoices specific for your industry or trade.
