E-Invoice Object

An E-Invoice object has the following schema:

Parameter
Type
Field Validations
Description

Version

String

NA

Mandatory. Version. Eg: "1.1"

Irn

String

NA

Optional. This is NOT required to be sent in the request payload.

TranDtls

Object

NA

Mandatory. Transaction details object.

DocDtls

Object

NA

Mandatory. Document details object.

SellerDtls

Object

NA

Mandatory. Seller details object.

BuyerDtls

Object

NA

Mandatory. Buyer details object.

DispDtls

Object

NA

Conditional. Dispatch From details object. Required only if the Dispatch From address is different from Seller Details address.

ShipDtls

Object

NA

Conditional. Ship To details object. Required only if the Ship To address is different from Buyer Details address.

ItemList

List

NA

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

Object

NA

Mandatory. Value details object.

PayDtls

Object

NA

Optional. Payment details object.

RefDtls

Object

NA

Optional. Reference details object.

AddlDocDtls

Object

NA

Optional. Additional Document details object.

ExpDtls

Object

NA

Conditional. Export details object. Required only if the document type is Export.

EwbDtls

Object

NA

Optional. Eway Bill Details object.

Transaction Details Object

Parameter
Type
Validations
Description

TaxSch

String

minLength: 3 maxLength: 10

Mandatory. Tax Schema. The value should be "GST"

SupTyp

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

String

minLength: 1 maxLength: 1

enum: "Y", "N"

Optional. Y - whether the tax liability is payable under reverse charge. Default: N

EcmGstin

String

minLength: 15

maxLength: 15

pattern: "^([0-9]{2}[0-9A-Z]{13})$"

Optional. GSTIN of e-Commerce operator

IgstOnIntra

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
Type
Validations
Description

Typ

String

minLength: 3 maxLength: 3

enum: "INV", "CRN", "DBN"

Mandatory. Document Type:

INV-INVOICE, CRN-CREDIT NOTE, DBN-DEBIT NOTE

No

String

minLength: 1

maxLength: 16

pattern: "^([a-zA-Z1-9]{1}[a-zA-Z0-9\/-]{0,15})$"

Mandatory. Document Number.

Dt

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
Type
Validations
Description

Gstin

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

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Seller Legal Name

TrdNm

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Seller Trade name

Addr1

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Seller Building/Flat no, Road/Street

Addr2

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Address 2 of the supplier (Floor no., Name of the premises/building)

Loc

String

minLength: 3

maxLength: 50

pattern: "^([^\\\"])*$"

Mandatory. Seller Location

Pin

Number

minimum: 100000

maximum: 999999

Mandatory. Seller Pincode

Stcd

String

minLength: 1

maxLength: 2

pattern: "^(?!0+$)([0-9]{1,2})$"

Mandatory. State Code of the Seller. Refer to the state master.

Ph

String

minLength: 6

maxLength: 12

pattern: "^([0-9]{6,12})$"

Optional. Seller Phone or Mobile No.

Em

String

minLength: 6

maxLength: 100

pattern: "^[a-zA-Z0-9+_.-]+@[a-zA-Z0-9.-]+$"

Optional. Seller Email-Id

Buyer Details Object

Parameter
Type
Validations
Description

Gstin

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

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Buyer Legal Name

TrdNm

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Buyer Trade name

Pos

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

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Buyer Building/Flat no, Road/Street

Addr2

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Address 2 of the buyer (Floor no., Name of the premises/building)

Loc

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Buyer Location

Pin

Number

minimum: 100000

maximum: 999999

Mandatory. Buyer Pincode

Stcd

String

minLength: 1

maxLength: 2

pattern: "^(?!0+$)([0-9]{1,2})$"

Mandatory. Buyer State code. Refer to the state master.

Ph

String

minLength: 6

maxLength: 12

pattern: "^([0-9]{6,12})$"

Optional. Buyer Phone or Mobile No.

Em

String

minLength: 6

maxLength: 100

pattern: "^[a-zA-Z0-9+_.-]+@[a-zA-Z0-9.-]+$"

Optional. Buyer Email-Id

Dispatch From Details Object

Parameter
Type
Validations
Description

Nm

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Name of the company from which the goods are dispatched

Addr1

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Address 1 of the entity from which goods are dispatched. (Building/Flat No. Road/Street etc.)

Addr2

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

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Location

Pin

Number

minimum: 100000

maximum: 999999

Mandatory. Pincode

Stcd

String

minLength: 1

maxLength: 2

pattern: "^(?!0+$)([0-9]{1,2})$"

Mandatory. State code. Refer to the state master.

Ship To Details Object

Parameter
Type
Validations
Description

Gstin

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

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Legal Name

TrdNm

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Trade name

Addr1

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

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

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Mandatory. Place (City, Town, Village) entity to whom the supplies are shipped to

Pin

Number

minimum: 100000

maximum: 999999

Mandatory. Pincode

Stcd

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
Type
Validations
Description

SlNo

String

minLength: 1

maxLength: 6

pattern: "^([0-9]{1,6})$"

Mandatory. Serial Number of Item

PrdDesc

String

minLength: 3

maxLength: 300

pattern: "^([^\\\"])*$"

Optional. Product Description

IsServc

String

minLength: 1

maxLength: 1,

Values: "Y", "N"

Mandatory. Specify whether the supply is service or not. Specify Y-for Service

HsnCd

String

minLength: 6

maxLength: 8

pattern: "^(?!0+$)([0-9]{4}|[0-9]{6}|[0-9]{8})$"

Mandatory. HSN Code

Barcde

String

minLength: 3

maxLength: 30

pattern: "^([^\\\"])*$"

Optional. Bar Code

Qty

Number

minimum: 0

maximum: 9999999999.999

Optional. Quantity

FreeQty

Number

minLength: 0

maxLength: 9999999999.999

Optional. Free Quantity

Unit

String

minLength: 3

maxLength: 8

Conditional. Mandatory for goods (HSN) and not for services (SAC)

Refer to Unit master.

UnitPrice

Number

minimum: 0

maximum: 999999999999.999

Mandatory. Unit Price - Rate

TotAmt

Number

minimum: 0

maximum: 999999999999.99

Mandatory. Total Amount (Unit Price * Quantity)

Discount

Number

minimum: 0

maximum: 999999999999.99

Optional. Discount on line item.

PreTaxVal

Number

minimum: 0,

maximum: 999999999999.99

Optional. Pre Tax value

AssAmt

Number

minimum: 0

maximum: 999999999999.99

Mandatory. Assessable Amount (Total Amount - Discount)

GstRt

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

Number

minimum: 0,

maximum: 999999999999.99

Conditional. Amount of IGST payable

CgstAmt

Number

minimum: 0,

maximum: 999999999999.99

Conditional. Amount of CGST payable

SgstAmt

Number

minimum: 0,

maximum: 999999999999.99

Conditional. Amount of SGST payable

CesRt

Number

minimum: 0

maximum: 999.999

Optional. Cess Rate

CesAmt

Number

minimum: 0,

maximum: 999999999999.99

Optional. Cess Amount(advolorem) on basis of rate and quantity of item

CesNonAdvlAmt

Number

Enum:

0 or

400 or

2076 or

2747 or

3668 or

4006 or

4170 or

400

Optional. Cess Non-Advol Amount

StateCesRt

Number

minimum: 0

maximum: 999.999

Optional. State Cess Rate

StateCesAmt

Number

minimum: 0,

maximum: 999999999999.99

Optional. State Cess Amount

StateCesNonAdvlAmt

Number

minimum: 0,

maximum: 999999999999.99

Optional. State CESS Non advol Amount

OthChrg

Number

minimum: 0

maximum: 999999999999.99

Optional. Other Charges on line item.

TotItemVal

Number

minimum: 0

maximum: 999999999999.99

Mandatory. Total Item Value = AssAmt +

IgstAmt + CgstAmt +

SgstAmt +

CesAmt +

CesNonAdvlAmt +

StateCesAmt + StateCesNonAdvlAmt +

OthChrg

OrdLineRef

String

minLength: 1

maxLength: 50

pattern: "^([^\\\"])*$"

Optional. Order line referencee

OrgCntry

String

minLength: 2

maxLength: 2

pattern: "^([A-Z|a-z]{2})$"

Optional. Origin Country Code. Refer to Country master.

PrdSlNo

String

minLength: 1

maxLength: 20

pattern: "^([^\\\"])*$"

Optional. Serial number in case of each item having a unique number.

BchDtls

Object

List

Optional. Batch details object. See below.

AttribDtls

Object

List

Optional. List of one or more Attribute Details object. See below.

Batch Details

Parameter
Type
Validations
Description

Nm

String

minLength: 3 maxLength: 20

pattern: "^([^\\\"])*$"

Mandatory. Batch number

ExpDt

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

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
Type
Validations
Description

Nm

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Attribute details of the item

Val

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Attribute details of the item

Value Details Object

Parameter
Type
Validations
Description

AssVal

Number

minimum: 0

maximum: 99999999999999.99

Mandatory. Total Assessable value of all items

CgstVal

Number

minimum: 0

maximum: 99999999999999.99

Conditional. Total CGST value of all items

SgstVal

Number

minimum: 0

maximum: 99999999999999.99

Conditional. Total SGST value of all items

IgstVal

Number

minimum: 0

maximum: 99999999999999.99

Conditional. Total IGST value of all items

CesVal

Number

minimum: 0

maximum: 99999999999999.99

Optional. Total CESS value of all items

StCesVal

Number

minimum: 0

maximum: 99999999999999.99

Optional. Total State CESS value of all items

Discount

Number

minimum: 0

maximum: 99999999999999.99

Optional. Total invoice Discount

OthChrg

Number

minimum: 0

maximum: 99999999999999.99

Optional. Other charges

RndOffAmt

Number

minimum: -99.99

maximum: 99.99

Optional. Rounding off amount

TotInvVal

Number

minimum: 0

maximum: 99999999999999.99

Mandatory. Final Invoice value

TotInvValFc

Number

minimum: 0

maximum: 99999999999999.99

Optional. Final Invoice value in Additional Currency

Payment Details Object

Parameter
Type
Validations
Description

Nm

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Payee Name

AccDet

String

minLength: 1

maxLength: 18

pattern: "^([^\\\"])*$"

Optional. Bank account number of payee

Mode

String

minLength: 1

maxLength: 18

pattern: "^([^\\\"])*$"

Optional. Mode of Payment: Cash, Credit, Direct Transfer

FinInsBr

String

minLength: 1

maxLength: 11

pattern: "^([^\\\"])*$"

Optional. Branch or IFSC code

PayTerm

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Terms of Payment

PayInstr

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Payment Instruction

CrTrn

String

minLength: 1

maxLength: 100

Optional. Credit Transfer

DirDr

String

minLength: 1

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Direct Debit

CrDay

Number

minimum: 0

maximum: 9999

Optional. Credit Days

PaidAmt

Number

minimum: 0

maximum: 99999999999999.99

Optional. The sum of amount which have been paid in advance.

PaymtDue

Number

minimum: 0

maximum: 99999999999999.99

Optional. Outstanding amount that is required to be paid.

PayeeUPI

String

NA

Mandatory for B2C QR Code. Payee UPI Id.

Reference Details Object

Parameter
Type
Validations
Description

InvRm

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Invoice Remarks/Notes

DocPerdDtls

Object

NA

Optional. Document Period Details object.

PrecDocDtls

Array

NA

Optional. List of one or more Preceding Document Details objects.

ContrDtls

Array

NA

Optional. List of one or more Contract Details objects.

Document Period Details Object

Parameter
Type
Validation
Description

InvStDt

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

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
Type
Validations
Description

InvNo

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

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

String

minLength: 1

maxLength: 20

pattern: "^([^\\\"])*$"

Optional. Other Reference

Contract Details Object

Parameter
Type
Validations
Description

RecAdvRef

String

minLength: 1

maxLength: 20

pattern: "^([^\\\"])*$"

Optional. Receipt Advice No.

RecAdvDt

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

String

minLength: 1

maxLength: 20

pattern: "^([^\\\"])*$"

Optional. Lot/Batch Reference No.

ContrRefr

String

minLength: 1

maxLength: 20

pattern: "^([^\\\"])*$"

Optional. Contract Reference Number

ExtRefr

String

minLength: 1

maxLength: 20

pattern: "^([^\\\"])*$"

Optional. Any other reference

ProjRefr

String

minLength: 1

maxLength: 20

pattern: "^([^\\\"])*$"

Optional. Project Reference Number

PORefr

String

minLength: 1

maxLength: 16

pattern: "^([^\\\"])*$"

Optional. PO Reference Number

PORefDt

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
Type
Validations
Description

Url

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Supporting document URL

Docs

String

minLength: 3

maxLength: 1000

pattern: "^([^\\\"])*$"

Optional. Supporting document in Base64 format

Info

String

minLength: 3

maxLength: 1000

pattern: "^([^\\\"])*$"

Optional. Any additional InfoDtlsrmation

Export Details Object

Parameter
Type
Validations
Description

ShipBNo

String

minLength: 1

maxLength: 20

pattern: "^([^\\\"])*$"

Optional. Shipping Bill No.

ShipBDt

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

String

minLength: 2

maxLength: 10

pattern: "^[0-9|A-Z|a-z]{2,10}$"

Optional. Port Code

Refer to Port code master

RefClm

String

minLength: 1

maxLength: 1

value: "Y", "N"

Optional. Claiming refund. Y/N

ForCur

String

minLength: 3

maxLength: 16

pattern: "^[A-Z|a-z]{3,16}$"

Optional. Additional Currency Code. Refer to currency master.

CntCode

String

minLength: 2

maxLength: 2

pattern: "^([A-Z]{2})$"

Mandatory. Country Code. Refer to Country master.

ExpDuty

Number

minimum": 0,

maximum: 999999999999.99

Optional. Export duty

E-Waybill Details Object

Parameter
Type
Validations
Description

TransId

String

minLength: 15

maxLength: 15

pattern: "^([0-9]{2}[0-9A-Z]{13})$"

Optional.

Transporter GSTIN or CEN (Common Enrollment Number)

TransName

String

minLength: 3

maxLength: 100

pattern: "^([^\\\"])*$"

Optional. Name of the transporter

TransMode

String

minLength: 1

maxLength: 1

enum: [ "1", "2", "3", "4" ]

Optional. Mode of transport (Road-1, Rail-2, Air-3, Ship-4)

Distance

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

String

minLength: 1

maxLength: 15

pattern: "^([a-zA-Z0-9\/-]{1,15})$"

Optional. Transport Document Number

TransDocDt

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

String

minLength: 4

maxLength: 20

pattern: "^([A-Z|a-z|0-9]{4,20})$"

Optional. Vehicle Number

VehType

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.

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