E-Invoice Object

An E-Invoice object has the following schema:

Parameter	Parameter Type	Type	Description
Version	Body	String	Mandatory. Version. Eg: "1.1"
Irn	Body	String	Optional. This is NOT required to be sent in the request payload.
TranDtls	Body	Object	Mandatory. Transaction details object.
DocDtls	Body	Object	Mandatory. Document details object.
SellerDtls	Body	Object	Mandatory. Seller details object.
BuyerDtls	Body	Object	Mandatory. Buyer details object.
DispDtls	Body	Object	Conditional. Dispatch From details object. Required only if the Dispatch From address is different from Seller Details address.
ShipDtls	Body	Object	Conditional. Ship To details object. Required only if the Ship To address is different from Buyer Details address.
ItemList	Body	List	Mandatory. List of one or more Item objects. Maximum 1000 line items are supported per document. This limit can be extended to 5000 line items by requesting the same from the NIC (Government) support.
ValDtls	Body	Object	Mandatory. Value details object.
PayDtls	Body	Object	Optional. Payment details object.
RefDtls	Body	Object	Optional. Reference details object.
AddlDocDtls	Body	Object	Optional. Additional Document details object.
ExpDtls	Body	Object	Conditional. Export details object. Required only if the document type is Export.
EwbDtls	Body	Object	Optional. Eway Bill Details object.

Transaction Details Object

Parameter	Parameter Type	Type	Validations	Description
TaxSch	Body	String	minLength: 3 maxLength: 10	Mandatory. Tax Schema. The value should be "GST"
SupTyp	Body	String	minLength: 3 maxLength: 10 enum: "B2B", "SEZWP", "SEZWOP", "EXPWP", "EXPWOP", "DEXP"	Mandatory. Type of Supply: B2B-Business to Business, SEZWP - SEZ with payment, SEZWOP - SEZ without payment, EXPWP - Export with Payment, EXPWOP - Export without payment, DEXP - Deemed Export. If supply type code is SEZWP or SEZWOP, then the Receiver GSTIN can be only SEZ Developer or SEZ Unit.
RegRev	Body	String	minLength: 1 maxLength: 1 enum: "Y", "N"	Optional. Y - whether the tax liability is payable under reverse charge. Default: N
EcmGstin	Body	String	minLength: 15 maxLength: 15 pattern: "^([0-9]{2}[0-9A-Z]{13})$"	Optional. GSTIN of e-Commerce operator
IgstOnIntra	Body	String	minLength: 1 maxLength: 1 enum: "Y", "N"	Optional. Y - indicates the supply is intrastate but chargeable to IGST. Default: N

Document Details Object

Parameter	Parameter Type	Type	Validations	Description
Typ	Body	String	minLength: 3 maxLength: 3 enum: "INV", "CRN", "DBN"	Mandatory. Document Type: INV-INVOICE, CRN-CREDIT NOTE, DBN-DEBIT NOTE
No	Body	String	minLength: 1 maxLength: 16 pattern: "^([a-zA-Z1-9]{1}[a-zA-Z0-9\/-]{0,15})$"	Mandatory. Document Number.
Dt	Body	String	minLength: 10 maxLength: 10, pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Mandatory. Document Date. Taxpayers with AATO greater than or equal to 100 crores have to report the invoices to the IRP portal within 30 days of it's issuance from 1st November 2023.

Seller Details Object

Parameter	Parameter Type	Type	Validations	Description
Gstin	Body	String	minLength: 15 maxLength: 15 pattern: "([0-9]{2}[0-9A-Z]{13})"	Mandatory. Supplier GSTIN taxpayer can be either Regular or SEZ Developer only.
LglNm	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Seller Legal Name
TrdNm	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Seller Trade name
Addr1	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Seller Building/Flat no, Road/Street
Addr2	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Address 2 of the supplier (Floor no., Name of the premises/building)
Loc	Body	String	minLength: 3 maxLength: 50 pattern: "^([^\\\"])*$"	Mandatory. Seller Location
Pin	Body	Number	minimum: 100000 maximum: 999999	Mandatory. Seller Pincode
Stcd	Body	String	minLength: 1 maxLength: 2 pattern: "^(?!0+$)([0-9]{1,2})$"	Mandatory. State Code of the Seller. Refer to the state master.
Ph	Body	String	minLength: 6 maxLength: 12 pattern: "^([0-9]{6,12})$"	Optional. Seller Phone or Mobile No.
Em	Body	String	minLength: 6 maxLength: 100 pattern: "^[a-zA-Z0-9+_.-]+@[a-zA-Z0-9.-]+$"	Optional. Seller Email-Id

Buyer Details Object

Parameter	Parameter Type	Type	Validations	Description
Gstin	Body	String	minLength: 3 maxLength: 15 pattern: "^(([0-9]{2}[0-9A-Z]{13})|URP)$"	Mandatory. GSTIN of the buyer. If the document type is export, then the value should be "URP". Receiver GSTIN taxpayer type cannot be Tax Collector (Electronic Commerce Operator).
LglNm	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Buyer Legal Name
TrdNm	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Buyer Trade name
Pos	Body	String	minLength: 1, maxLength: 2 pattern: "^(?!0+$)([0-9]{1,2})$"	Mandatory. State code of Place of supply. If POS lies outside the country then POS should be 96
Addr1	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Buyer Building/Flat no, Road/Street
Addr2	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Address 2 of the buyer (Floor no., Name of the premises/building)
Loc	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Buyer Location
Pin	Body	Number	minimum: 100000 maximum: 999999	Mandatory. Buyer Pincode
Stcd	Body	String	minLength: 1 maxLength: 2 pattern: "^(?!0+$)([0-9]{1,2})$"	Mandatory. Buyer State code. Refer to the state master.
Ph	Body	String	minLength: 6 maxLength: 12 pattern: "^([0-9]{6,12})$"	Optional. Buyer Phone or Mobile No.
Em	Body	String	minLength: 6 maxLength: 100 pattern: "^[a-zA-Z0-9+_.-]+@[a-zA-Z0-9.-]+$"	Optional. Buyer Email-Id

Dispatch From Details Object

Parameter	Parameter Type	Type	Validations	Description
Nm	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Name of the company from which the goods are dispatched
Addr1	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Address 1 of the entity from which goods are dispatched. (Building/Flat No. Road/Street etc.)
Addr2	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Address 2 of the entity from which goods are dispatched. (Floor no., Name of the premises/building)
Loc	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Location
Pin	Body	Number	minimum: 100000 maximum: 999999	Mandatory. Pincode
Stcd	Body	String	minLength: 1 maxLength: 2 pattern: "^(?!0+$)([0-9]{1,2})$"	Mandatory. State code. Refer to the state master.

Ship To Details Object

Parameter	Parameter Type	Type	Validations	Description
Gstin	Body	String	minLength: 3 maxLength: 15 pattern: "^(([0-9]{2}[0-9A-Z]{13})|URP)$"	Optional. GSTIN of entity to whom goods are shipped. If the document type is export, then the value shall be "URP".
LglNm	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Legal Name
TrdNm	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Trade name
Addr1	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Address1 of the entity to whom the supplies are shipped to (Building/Flat no., Road/Street etc.)
Addr2	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Address 2 of the entity to whom the supplies are shipped to (Floor no., Name of the premises/building)
Loc	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Mandatory. Place (City, Town, Village) entity to whom the supplies are shipped to
Pin	Body	Number	minimum: 100000 maximum: 999999	Mandatory. Pincode
Stcd	Body	String	minLength: 1 maxLength: 2 pattern: "^(?!0+$)([0-9]{1,2})$"	Mandatory. State Code to which supplies are shipped to. Refer to the state master.

Item Object

Parameter	Parameter Type	Type	Validations	Description
SlNo	Body	String	minLength: 1 maxLength: 6 pattern: "^([0-9]{1,6})$"	Mandatory. Serial Number of Item
PrdDesc	Body	String	minLength: 3 maxLength: 300 pattern: "^([^\\\"])*$"	Optional. Product Description
IsServc	Body	String	minLength: 1 maxLength: 1, Values: "Y", "N"	Mandatory. Specify whether the supply is service or not. Specify Y-for Service
HsnCd	Body	String	minLength: 6 maxLength: 8 pattern: "^(?!0+$)([0-9]{4}|[0-9]{6}|[0-9]{8})$"	Mandatory. HSN Code
Barcde	Body	String	minLength: 3 maxLength: 30 pattern: "^([^\\\"])*$"	Optional. Bar Code
Qty	Body	Number	minimum: 0 maximum: 9999999999.999	Optional. Quantity
FreeQty	Body	Number	minLength: 0 maxLength: 9999999999.999	Optional. Free Quantity
Unit	Body	String	minLength: 3 maxLength: 8	Conditional. Mandatory for goods (HSN) and not for services (SAC) Refer to Unit master.
UnitPrice	Body	Number	minimum: 0 maximum: 999999999999.999	Mandatory. Unit Price - Rate
TotAmt	Body	Number	minimum: 0 maximum: 999999999999.99	Mandatory. Total Amount (Unit Price * Quantity)
Discount	Body	Number	minimum: 0 maximum: 999999999999.99	Optional. Discount on line item.
PreTaxVal	Body	Number	minimum: 0, maximum: 999999999999.99	Optional. Pre Tax value
AssAmt	Body	Number	minimum: 0 maximum: 999999999999.99	Mandatory. Assessable Amount (Total Amount - Discount)
GstRt	Body	Number	minimum: 0, maximum: 999.999	Mandatory. The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate (OR sum of CGST and SGST rates).
IgstAmt	Body	Number	minimum: 0, maximum: 999999999999.99	Conditional. Amount of IGST payable
CgstAmt	Body	Number	minimum: 0, maximum: 999999999999.99	Conditional. Amount of CGST payable
SgstAmt	Body	Number	minimum: 0, maximum: 999999999999.99	Conditional. Amount of SGST payable
CesRt	Body	Number	minimum: 0 maximum: 999.999	Optional. Cess Rate
CesAmt	Body	Number	minimum: 0, maximum: 999999999999.99	Optional. Cess Amount(advolorem) on basis of rate and quantity of item
CesNonAdvlAmt	Body	Number	Enum: 0 or 400 or 2076 or 2747 or 3668 or 4006 or 4170 or 400	Optional. Cess Non-Advol Amount
StateCesRt	Body	Number	minimum: 0 maximum: 999.999	Optional. State Cess Rate
StateCesAmt	Body	Number	minimum: 0, maximum: 999999999999.99	Optional. State Cess Amount
StateCesNonAdvlAmt	Body	Number	minimum: 0, maximum: 999999999999.99	Optional. State CESS Non advol Amount
OthChrg	Body	Number	minimum: 0 maximum: 999999999999.99	Optional. Other Charges on line item.
TotItemVal	Body	Number	minimum: 0 maximum: 999999999999.99	Mandatory. Total Item Value = AssAmt + IgstAmt + CgstAmt + SgstAmt + CesAmt + CesNonAdvlAmt + StateCesAmt + StateCesNonAdvlAmt + OthChrg
OrdLineRef	Body	String	minLength: 1 maxLength: 50 pattern: "^([^\\\"])*$"	Optional. Order line referencee
OrgCntry	Body	String	minLength: 2 maxLength: 2 pattern: "^([A-Z|a-z]{2})$"	Optional. Origin Country Code. Refer to Country master.
PrdSlNo	Body	String	minLength: 1 maxLength: 20 pattern: "^([^\\\"])*$"	Optional. Serial number in case of each item having a unique number.
BchDtls	Body	Object	List	Optional. Batch details object. See below.
AttribDtls	Array	Object	List	Optional. List of one or more Attribute Details object. See below.

Batch Details

Parameter	Parameter Type	Type	Validations	Description
Nm	Body	String	minLength: 3 maxLength: 20 pattern: "^([^\\\"])*$"	Mandatory. Batch number
ExpDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Optional. Batch Expiry Date
WrDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Optional. Warranty Date

Attribute Details

Parameter	Parameter Type	Type	Validations	Description
Nm	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Attribute details of the item
Val	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Attribute details of the item

Value Details Object

Parameter	Parameter Type	Type	Validations	Description
AssVal	Body	Number	minimum: 0 maximum: 99999999999999.99	Mandatory. Total Assessable value of all items
CgstVal	Body	Number	minimum: 0 maximum: 99999999999999.99	Conditional. Total CGST value of all items
SgstVal	Body	Number	minimum: 0 maximum: 99999999999999.99	Conditional. Total SGST value of all items
IgstVal	Body	Number	minimum: 0 maximum: 99999999999999.99	Conditional. Total IGST value of all items
CesVal	Body	Number	minimum: 0 maximum: 99999999999999.99	Optional. Total CESS value of all items
StCesVal	Body	Number	minimum: 0 maximum: 99999999999999.99	Optional. Total State CESS value of all items
Discount	Body	Number	minimum: 0 maximum: 99999999999999.99	Optional. Total invoice Discount
OthChrg	Body	Number	minimum: 0 maximum: 99999999999999.99	Optional. Other charges
RndOffAmt	Body	Number	minimum: -99.99 maximum: 99.99	Optional. Rounding off amount
TotInvVal	Body	Number	minimum: 0 maximum: 99999999999999.99	Mandatory. Final Invoice value
TotInvValFc	Body	Number	minimum: 0 maximum: 99999999999999.99	Optional. Final Invoice value in Additional Currency

Payment Details Object

Parameter	Parameter Type	Type	Validations	Description
Nm	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Payee Name
AccDet	Body	String	minLength: 1 maxLength: 18 pattern: "^([^\\\"])*$"	Optional. Bank account number of payee
Mode	Body	String	minLength: 1 maxLength: 18 pattern: "^([^\\\"])*$"	Optional. Mode of Payment: Cash, Credit, Direct Transfer
FinInsBr	Body	String	minLength: 1 maxLength: 11 pattern: "^([^\\\"])*$"	Optional. Branch or IFSC code
PayTerm	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Terms of Payment
PayInstr	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Payment Instruction
CrTrn	Body	String	minLength: 1 maxLength: 100	Optional. Credit Transfer
DirDr	Body	String	minLength: 1 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Direct Debit
CrDay	Body	Number	minimum: 0 maximum: 9999	Optional. Credit Days
PaidAmt	Body	Number	minimum: 0 maximum: 99999999999999.99	Optional. The sum of amount which have been paid in advance.
PaymtDue	Body	Number	minimum: 0 maximum: 99999999999999.99	Optional. Outstanding amount that is required to be paid.

Reference Details Object

Parameter	Parameter Type	Type	Validations	Description
InvRm	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Invoice Remarks/Notes
DocPerdDtls	Body	Object	NA	Optional. Document Period Details object.
PrecDocDtls	Body	Array	NA	Optional. List of one or more Preceding Document Details objects.
ContrDtls	Body	Array	NA	Optional. List of one or more Contract Details objects.

Document Period Details Object

Parameter	Parameter Type	Type	Validation	Description
InvStDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Mandatory. Invoice Period Start Date
InvEndDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Mandatory. Invoice Period End Date

Preceding Document Details

Parameter	Parameter Type	Type	Validations	Description
InvNo	Body	String	minLength: 1 maxLength: 16 pattern: "^[1-9a-zA-Z]{1}[0-9a-zA-Z\/-]{1,15}$"	Mandatory. Reference of original invoice, if any
InvDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Mandatory. Date of preceding invoice
OthRefNo	Body	String	minLength: 1 maxLength: 20 pattern: "^([^\\\"])*$"	Optional. Other Reference

Contract Details Object

Parameter	Parameter Type	Type	Validations	Description
RecAdvRef	Body	String	minLength: 1 maxLength: 20 pattern: "^([^\\\"])*$"	Optional. Receipt Advice No.
RecAdvDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Optional. Date of Receipt Advice
TendRefr	Body	String	minLength: 1 maxLength: 20 pattern: "^([^\\\"])*$"	Optional. Lot/Batch Reference No.
ContrRefr	Body	String	minLength: 1 maxLength: 20 pattern: "^([^\\\"])*$"	Optional. Contract Reference Number
ExtRefr	Body	String	minLength: 1 maxLength: 20 pattern: "^([^\\\"])*$"	Optional. Any other reference
ProjRefr	Body	String	minLength: 1 maxLength: 20 pattern: "^([^\\\"])*$"	Optional. Project Reference Number
PORefr	Body	String	minLength: 1 maxLength: 16 pattern: "^([^\\\"])*$"	Optional. PO Reference Number
PORefDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Optional. PO Reference Date

Additional Document Details Object

Parameter	Parameter Type	Type	Validations	Description
Url	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Supporting document URL
Docs	Body	String	minLength: 3 maxLength: 1000 pattern: "^([^\\\"])*$"	Optional. Supporting document in Base64 format
Info	Body	String	minLength: 3 maxLength: 1000 pattern: "^([^\\\"])*$"	Optional. Any additional InfoDtlsrmation

Export Details Object

Parameter	Parameter Type	Type	Validations	Description
ShipBNo	Body	String	minLength: 1 maxLength: 20 pattern: "^([^\\\"])*$"	Optional. Shipping Bill No.
ShipBDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Optional. Shipping Bill Date
Port	Body	String	minLength: 2 maxLength: 10 pattern: "^[0-9|A-Z|a-z]{2,10}$"	Optional. Port Code Refer to Port code master
RefClm	Body	String	minLength: 1 maxLength: 1 value: "Y", "N"	Optional. Claiming refund. Y/N
ForCur	Body	String	minLength: 3 maxLength: 16 pattern: "^[A-Z|a-z]{3,16}$"	Optional. Additional Currency Code. Refer to currency master.
CntCode	Body	String	minLength: 2 maxLength: 2 pattern: "^([A-Z]{2})$"	Mandatory. Country Code. Refer to Country master.
ExpDuty	Body	Number	minimum": 0, maximum: 999999999999.99	Optional. Export duty

E-Waybill Details Object

Parameter	Parameter Type	Type	Validations	Description
TransId	Body	String	minLength: 15 maxLength: 15 pattern: "^([0-9]{2}[0-9A-Z]{13})$"	Optional. Transporter GSTIN or CEN (Common Enrollment Number)
TransName	Body	String	minLength: 3 maxLength: 100 pattern: "^([^\\\"])*$"	Optional. Name of the transporter
TransMode	Body	String	minLength: 1 maxLength: 1 enum: [ "1", "2", "3", "4" ]	Optional. Mode of transport (Road-1, Rail-2, Air-3, Ship-4)
Distance	Body	Number	minimum: 1 maximum: 4000	Mandatory. Distance between source and destination PIN codes. If the value is "0" then the distance will be auto-computed by NIC based on the availability of pin-codes in NIC database.
TransDocNo	Body	String	minLength: 1 maxLength: 15 pattern: "^([a-zA-Z0-9\/-]{1,15})$"	Optional. Transport Document Number
TransDocDt	Body	String	minLength: 10 maxLength: 10 pattern: "^[0-3][0-9]\/[0-1][0-9]\/[2][0][1-2][0-9]$"	Optional. Transport Document Date
VehNo	Body	String	minLength: 4 maxLength: 20 pattern: "^([A-Z|a-z|0-9]{4,20})$"	Optional. Vehicle Number
VehType	Body	String	minLength: 1 maxLength: 1 enum: [ "O", "R" ]	Optional. Whether O-ODC or R-Regular

Validations

Validations in e-Invoicing System

1. E-Invoice request JSON data has to be validated as per the e-Invoice JSON Schema given in the notification.

2. Version of the Schema is mandatory and should be latest as per the latest notification.

3. IRN should not be passed as part of the request; it is generated by the e-Invoice system and sent as response.

4. The following fields should have one of the values given in the master codes.

   • Supply Type of Transaction

   • Document Type

5. The category of transaction of "Business to Consumer (B2C)" invoices will not be considered and hence the API interface should not request for IRN for these transactions.

6. Document number should not be starting with 0, / and -. If so, then request is rejected.

7. Supplier should ensure that the unique invoice number is being generated for the financial year for each invoice, in his ERP/manual system. The financial year is derived from the date of invoice. The financial year starts from 1st April and ends on 31st March.

8. Duplicate IRN requests are not considered. That is, if the IRN is already generated on particular type of document and document number of the supplier for the financial year, then one more IRN cannot be generated on the same combination.

9. e-invoice(IRN) cannot be re-generated for the cancelled e-invoice(IRN) also.

10. Request for the IRN/e-Invoice can be made only by the supplier of the goods or services.

11. In case of e-commerce transactions, the e-Commerce Operator can request for the IRN/e-invoice on behalf of the supplier. In this case, the e-Commerce Operator should have been registered on the GST portal as e-Commerce Operator and pass eCom_GSTIN accordingly.

12. In case the supplier is SEZ unit, then he cannot generate e-Invoice.

13. "Reverse Charges" can be set as "Y" in case of B2B invoices only and tax is being paid in reverse manner as per rule. Even in case of Reverse Charged invoices, the Supplier has to generate the IRN.

14. Recipient GSTIN should be registered and active. In case of transaction of direct export, recipient GSTIN has to be URP and state code has to be 96, PIN code should be 999999, POS should be 96.

15. First two digits of the Supplier / Recipient GSTIN should match with the state code passed in the Supplier / Recipient details accordingly except if supply type is exports wherein Recipient state code will be 96.

16. PIN Codes are validated against the States, they belong to.

17. If "Shipping party" is provided, then the transaction is considered as "Bill To-Ship To".

18. If "Dispatching party" is provided, then the transaction is considered as "Bill From " Dispatch From".

19. If both Shipping and Dispatching parties are provided, then the transaction is considered as "Combination of Both" (Bill From - Dispatch From and Bill To- Ship To).

20. In case of export transactions for goods, if e-way bill is required along with IRN, then the 'Ship-To' address should be of the place/port in India from where the goods are being exported. Otherwise E-way bill can be generated later based on IRN, by passing the 'Ship-To' address as the place/port address of India from where the goods are being exported

21. In case IGST on intrastate supply, tax rates and tax values related to IGST should be passed, and Supplier state code and POS state code should be same.

22. The state code of the Supplier GSTIN and POS will decide whether the supply type is Interstate or Intrastate. That is, if the State code of Supplier and POS is same, then it is intra-state, otherwise it is inter-state. However IGST on intrastate supply attribute will overrule this condition.

23. In case of Exports and SEZ, the supply is always Interstate

24. JSON payload size cannot exceed 2MB.

Validations on Items:

1. Serial number of the item is verified for duplicate values.

2. Each item needs to have valid HSN code with at least 4 digits. HSN Code should be valid as per the GST master.

3. If Is_Service is selected, then the HSN codes must belong to services.

4. Each item should have valid Unit Quantity Code (UQC) as per the master codes, in case of goods.

5. Quantity and Unit Quantity Code are mandatory for Goods and optional for Services.

6. Tax rates are being validated. Only the allowed tax rates will be accepted.

7. In case of intra-state transaction, the sum of SGST and CGST tax rates should be entered as GST Rate.

8. In case of inter-state transaction, the IGST tax rate and value has to be passed.

9. In case of export transaction, IGST tax rate and value has to be passed.

10. In case the Recipient is SEZ unit, then IGST tax rate and value has to be passed irrespective of state of the Recipient.

11. Maximum number of items in each invoice should not exceed more than 1000 items and a minimum of 1 item should be available.

Calculation of Values:

1. The following summation validations are to be done for items

   • Taxable Value of Item = Gross Amount of Item - Discount

   • SGST Value of Item = Taxable Value of Item X GST Rate / 2, if intra-state CGST Value of Item = Taxable Value of Item X GST Rate / 2, if intra-state

   • IGST Value of Item = Taxable Value of Item X GST Rate, if inter-state

   • Cess Value of Item = Taxable Value of Item X Cess Rate

   • State Cess Value of Item = Taxable Value of Item X State Cess Rate

   • Total Value of Item = Taxable Value of Item + SGST Value of Item + CGST Value of Item + IGST Value of Item + Cess Value of Item + State Cess Value of Item + Non-Advol Cess Value of Item + State Cess Non-advol value of Item + Other charges. (Note: Temporarily, the validation of 'Gross Amount of Item with Quantity and Selling Unit Price' has been withdrawn)

2. The following summation validations are to be done on Invoice total

   • Total Taxable Value = Taxable Value of all Items

   • Total SGST Value = SGST Value of all Items

   • Total CGST Value = CGST Value of all Items

   • Total IGST Value = IGST Value of all Items

   • Total Cess Value = Cess Value of all Items + Non-Advol Cess Value of all Items

   • Total State Cess Value = State Cess Value of all Items + State Cess Nonadvol Value of all Items

   • Total Invoice Value = Sum of All Total Value of Items - Invoice Discount + Invoice Other charges + Round-off amount

3. 3. Tolerance limit for 'Passed value / amount' for all calculations shown under point 1 and 2 can be between actual calculated value / amount and calculated value / amount rounded up to next rupee.

   • Example: In Point 1 , if calculated value for IGST of item A is 2345.04 then tolerance limit for passed value of that item is between 2345.04 and 2346.00.

   • Example : In Point 2, if calculated value of IGST of all items is 10241.61 then tolerance limit for passed value of IGST of all items is between 10241.61 and 10242.00

   • Similarly, the same tolerance limit is allowed for all calculations under point 1 and 2 respectively.

4. The round-off value for ' Round_off_amount' attribute to adjust final 'Total_Invoice_Value_INR' attribute can be between -99.99 and +99.99

Validations on e-waybill:

1. E-waybill can be generated only if E-way Bill related details are passed where distance is mandatory.

2. E-way Bill is not generated for document types of Debit Note and Credit Note and Services.

3. E Way Bill can be generated provided at least HSN of one item belongs to goods.

4. If only Transporter Id is provided, then only Part-A is generated. Transport Mode, Vehicle Type, Vehicle No, Transportation document number and date should be null or attributes should not have been passed.

5. If mode of transportation is "Road", then the Vehicle number and vehicle type should be passed. If mode of transportation is Ship, Air, Rail, then the transport document number and date should be passed. Vehicle type and vehicle number should be null or attributes should not have been passed.

6. The Vehicle no. should match with specified format and exist in Vahan database.

7. E-Waybill will not be generated if the Supplier or Recipient GSTIN is blocked due to non-filing of Returns.

8. Pincode of Recipient GSTIN is mandatory if Ship-To details are not entered.

9. The distance of transportation is validated against the auto-calculated PIN-PIN distance stored in the system. The allowed distance for transportation should be between +/- 10 % of auto-calculated PIN-PIN distance.

10. If the distance of transportation is passed as 0 (zero), then the system will consider it as request made by the tax payer, to consider the auto-calculated PIN-PIN distance for the generation of e-way bill and generate the e-way bill along with IRN.

11. If the PIN-PIN distance is not available in the system, the passed value of distance will be taken for generation of e-way bill.

12. The actual distance has to be passed in case the source and destination PIN codes are same and the allowed range of value is from 1 to 100.

13. In case of export of goods, if e-way bill has to be generated, then the address of port should have been passed as shipping address during generation of IRN.

14. In case incomplete information has been passed for generation of E Way Bill, then IRN will be generated and returned but not E Way Bill number. However subsequently, based on IRN, E Way Bill can be generated.