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)
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
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
E-Invoice request JSON data has to be validated as per the e-Invoice JSON Schema given in the notification.
Version of the Schema is mandatory and should be latest as per the latest notification.
IRN should not be passed as part of the request; it is generated by the e-Invoice system and sent as response.
The following fields should have one of the values given in the master codes.
Supply Type of Transaction
Document Type
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.
Document number should not be starting with 0, / and -. If so, then request is rejected.
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.
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.
e-invoice(IRN) cannot be re-generated for the cancelled e-invoice(IRN) also.
Request for the IRN/e-Invoice can be made only by the supplier of the goods or services.
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.
In case the supplier is SEZ unit, then he cannot generate e-Invoice.
"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.
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.
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.
PIN Codes are validated against the States, they belong to.
If "Shipping party" is provided, then the transaction is considered as "Bill To-Ship To".
If "Dispatching party" is provided, then the transaction is considered as "Bill From " Dispatch From".
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).
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
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.
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.
In case of Exports and SEZ, the supply is always Interstate
JSON payload size cannot exceed 2MB.
Validations on Items:
Serial number of the item is verified for duplicate values.
Each item needs to have valid HSN code with at least 4 digits. HSN Code should be valid as per the GST master.
If Is_Service is selected, then the HSN codes must belong to services.
Each item should have valid Unit Quantity Code (UQC) as per the master codes, in case of goods.
Quantity and Unit Quantity Code are mandatory for Goods and optional for Services.
Tax rates are being validated. Only the allowed tax rates will be accepted.
In case of intra-state transaction, the sum of SGST and CGST tax rates should be entered as GST Rate.
In case of inter-state transaction, the IGST tax rate and value has to be passed.
In case of export transaction, IGST tax rate and value has to be passed.
In case the Recipient is SEZ unit, then IGST tax rate and value has to be passed irrespective of state of the Recipient.
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:
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)
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. 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.
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:
E-waybill can be generated only if E-way Bill related details are passed where distance is mandatory.
E-way Bill is not generated for document types of Debit Note and Credit Note and Services.
E Way Bill can be generated provided at least HSN of one item belongs to goods.
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.
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.
The Vehicle no. should match with specified format and exist in Vahan database.
E-Waybill will not be generated if the Supplier or Recipient GSTIN is blocked due to non-filing of Returns.
Pincode of Recipient GSTIN is mandatory if Ship-To details are not entered.
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.
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.
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.
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.
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.
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.
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