E-INVOICE under GST by CA. J.P. Saraf

Chapter 1

Introduction to E-Invoice System

1.1      Concept of E-Invoice under GST

1.2      Statutory Framework under GST Law relevant for e-invoice

1.3      E-Invoice ecosystem

1.3.1     Introduction

1.3.2     Constituents of e-invoice system

1.4      Common Portal for e-invoicing

1.5      E-Invoice

1.5.1     Incidence of e-invoice

1.5.2     Threshold

1.5.3     Time Limit to upload invoice for IRN

1.5.4     Backup and Retention of e-invoicing record

1.5.5     Salient Features of e-invoice

1.5.6     Advantages of e-invoice

1.6      Getting Ready for e-invoicing

1.7      ‘Sandbox’: Training and Testing Portal

1.8      Help and Support

Chapter 2

Incidence of E-Invoicing

2.1      Incidence of E-Invoice under GST

2.1.1     Threshold limit for e-invoicing

2.1.2     Applicability when threshold exceeds during the year

2.1.3     Calculation of Aggregate Turnover

2.1.4     Correction in Aggregate Turnover

2.2      Exemption from E-Invoicing

Chapter 3

Invoice Registration Portal under E-Invoice System

3.1      Invoice Registration Portal – An Overview

3.2      Pre-Login Features and Menu at IRP

3.3      Registration, Enabling and Login at IRP

3.3.1     Registration & Enablement

3.3.2     Login

3.4      Post – Login Features and Menu at IRP

3.4.1     The Dashboard

3.4.2     E-invoice

3.4.3     E-Way Bill

3.4.4     API Registration

3.4.5     Others

Chapter 4

Generation of E-Invoice, E-Debit and E-Credit Note

SYNOPSIS

4.1      Workflow in generation of E-Invoice

4.2      Invoice Reference Number (IRN)

4.3      Quick Response (QR) Code

4.4      E-Invoice Schema (GST-INV01)

Annexure 1  Schema of Form GST INV-01

Chapter 5

Cancellation, Amendment of E-Invoice

5.1      Cancellation of e-invoice

5.1.1     Cancellation partial/full

5.1.2     Cancellation at IRP

5.1.3     Cancellation at GST Portal

5.2      Amendment in e-invoice

5.2.1     Debit Note or Credit Note

5.2.2     Edit in GSTR-1

Chapter 6

E-Way Bill using E-Invoicing System

6.1.     E-Way Bill System brief under GST

6.2.     E-way bill relevant fields in Schema of GST INV-01

6.3.     E-way bill through e-invoice system

6.3.1     Generation of e-way bill using IRN

6.3.2     Cancellation of e-way bill using e-invoice portal

6.3.3     Common Errors

Chapter 7

GST Return and E-Invoice System

7.1      Auto Population of E-Invoice Data

7.1.1     Supplier GSTR-1

7.1.2     Recipients GSTR 2A/2B

7.2      Edit/Delete Auto populated Data

Chapter 8

Offence, Penalties and Punishment

8.1      Offences under e-invoice system

8.2      Penalties for offence under e-invoicing

8.2.1     Section 122. Penalty for certain offences

8.2.2     Section 125. General Penalty

8.2.3     Section 126. General disciplines related to penalty

8.3      Punishment for offence under e-invoicing

8.4      Other consequence due to defaults under e-invoicing

8.4.1     Impact on ITC to recipient

8.4.2     Detention of Goods and Conveyance in transit

8.4.3     Transportation of Goods without valid invoice

8.4.4     Impact on Refunds

8.4.5     Restoration of Cancelled/Suspended recipients

8.5      Appeal

Chapter 9

E-Invoice in various Supply Scenarios

9.1      E-Invoice toolkit (Checklist)

9.1.1     Incidence of e-invoicing

9.1.2     Issue of e-invoice for transaction

9.2      Supply Scenarios where E-Invoice is not required

9.3      Supply Scenarios where E-Invoice is issued

Appendix 1    Relevant provisions of CGST Act/Rules

CGST Act

CGST Rules