Frequently asked questions for E-Invoicing and E-way Bill
Q1) How many line items are supported in one Invoice for IRN generation?
>> By default 1000 line items are supported from NIC for one Invoice, however this can be increased to 5000 by request to NIC with business justification.
Q2) What is appropriate QR code dimension for printing in Invoice for scanning?
>> 2* 2 inch is preferred.
Q3) Where do I find the master code for fields like State code, HSN Code, Country code, Pincode, Port code etc?
>> You can find the same on govt website - https://einvoice1.gst.gov.in/Others/MasterCodes
Q4)Where / how to put Custom Fields like CIN, LUT , product code etc?
>> Custom fields like above can be added as a separate column in Govt Template ( after removing the top level headers) or can be added through your own template and should be mapped one time through Custom Excel template.
Q5) How to check if it is possible to create an E-invoice for a new GSTIN or how to resolve when we see GSTIN is invalid error during IRN generation but the GSTIN is present on the GST portal?
>>Check on this link - https://einvoice1.gst.gov.in/Others/TaxpayerSearch if the GSTIN is active and enabled. If it is registered and not enabled then enable it on the same page by clicking on 'Update from GST Common Portal'. This issue could also happen to some old GSTINs due to sync issues between GST portal and E-invoice portal.
Q 6) Can we generate e-invoice for invoice no starting with 0 does ?
>> No, the invoice number should not be starting with 0, /and - . If so , the request is rejected.
Q7) What is the Supply type in Export Invoices?
>> Supply type can be EXPWP and EXPWOP
Q8) What is the Place of supply/ Recipient State Code?
>> We need to put ‘96’ in the ‘Place of Supply’ and ‘Recipient State code’
Q9) What is the Pin code of recipient in Export Invoices?
>> It is 999999
Q10) What is Recipient GSTIN in Export Invoices?
>> You need to write ‘URP’ in the Recipient GSTIN
Q11) Which fields are required in B2C QR code?
>> As per latest NIC circular, B2C QR code should have
• The GSTIN of the supplier
• The UPI ID of the supplier
• The payees bank account number and IFSC code
• The invoice number and invoice date
• The total invoice value
• The GST amount, along with the breakup of CGST, SGST, IGST, Cess, etc.
Q12) Can I amend details of a reported invoice for which IRN has already been generated?
>> Amendments are not possible on IRP. Any changes in the invoice details reported to IRP can be carried out in 2 ways : - On the GST portal (while filing GSTR-1). In case GSTR1 has already been filed, then using the mechanism of amendment as provided under GST - Create a credit and generate IRN against the same to nullify the transaction
Q13) Can an IRN/invoice reported to IRP be cancelled?
>> Yes. The cancellation request can be triggered through ‘Cancel API’ within 24 hours from the time of reporting invoice to IRP. However, if the connected e-way bill is active or verified by officer during transit, cancellation of IRN will not be permitted. In case of cancellation of IRN, the document will not be populated in the GSTR1.
Q14) Can an invoice number of a cancelled IRN be used again?
>> No. Once an IRN is cancelled, the concerned invoice number cannot be used again to generate another e-invoice/IRN (even within the permitted cancellation window). If it is used again, then the same will be rejected when it is uploaded on IRP. This is because IRN is a unique string based on Supplier’s GSTIN, Document Number, Type of Document & Financial Year.
Q15) Can I partially cancel a reported invoice?
>> No. It has to be cancelled in total. No partial cancellation of reported e-invoice is not allowed. Cancellation of invoices is governed by Accounting Standards and any other applicable rules/regulations.
Q16) I have generated IRN for an invoice. There is a discrepancy in the invoice and supply also didn’t materialise, so, I had to cancel it in my system. However, I could not cancel the IRN on IRP as the cancellation window (24 hours) has expired. What to do?
>> Obtaining IRN by notified taxpayers is a legal requirement before issue of specified documents to recipients. Upon generation of IRN, amendments are not possible on IRP and cancellation of IRN only is permitted within a time window. So, the details of invoices actually issued during the tax period have to be reported in GSTR-1. GSTR-1 is the final and self-assessed statutory statement of outward supplies by the taxpayer, at the end of the tax period. In the e-invoices auto-populated in GSTR-1 tables, taxpayers shall delete the details, wherever required, as per the documents actually cancelled during the tax period.
Q17) Can I revoke a Cancelled E-invoice?
>> No. Once an e-Invoice is cancelled, it cannot be undone. A new e-Invoice has to be created in its place.
Q18) Can the e-Invoice be deleted?
>> No. Once created, the e-Invoice cannot be deleted.