Supply Compulsory Field Document For Free

Further, every invoice being issued by supplier to his recipient must contain the IRN. The tax officers can verify the genuineness of the transaction using invoice reference number through the central portal as well as an offline app.

This number shall be unique for every invoice raised in a financial year by a GSTIN in the entire GST system. Further, every invoice being issued by supplier to his recipient must contain the IRN.

Name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient. Name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is Rs.

What are the mandatory fields of an e-invoice? Sl. no.Name of the fieldList of choices/ specifications/sample Inputs13Recipient's AddressMax length: 10014Recipient's State CodeEnumerated list15Place_Of_Supply_State_ CodeEnumerated list of states16PincodeSix digit code26 more rows

Any invoice issued by the applicable taxpayer without the IRN is considered an invalid invoice under GST law. In other words, it is regarded as a non-issue of the invoice as per sub-rule (5) of Rule 48 of the CGST Rules. Thus, it attracts a penalty for non generation of e Invoice as given in the next section.

Code will be used to identify type of supply such as business to business, business to consumer, supply to SEZ/Exports with or without payment, and deemed export.

If the purchase is made through an e-commerce operator, then the GSTIN of the e-commerce operator will be displayed. The invoice type is also mentioned, such as 'R' for regular supplies, 'SEZWP' for SEZ supplies with payment of tax, 'SEZWOP' for SEZ supplies without payment of tax, etc.

From August 1, 2023, e-invoicing becomes mandatory for businesses with a turnover of more than Rs 5 crore, ing to the new GST regulations. This move is a significant step down from the previous threshold of Rs 10 crore, reflecting the government's ongoing efforts to enhance GST collection and reduce tax evasion.