E-Invoice General - FAQ

Amendment/cancellation of e-invoice

1. Whether e-invoices generated through GST system can be partially/fully cancelled?

  • E-Invoice can’t be partially cancelled. It has to be fully cancelled.

  • The e-invoice mechanism enables invoices to be cancelled. This will have to be reported to IRN within 24 hours. Any cancellation after 24hrs could not be possible on IRN, however one can manually cancel the same on GST portal before filing the returns.

2. How would amendments be allowed in e-invoice?

  • Amendments to the e-invoice are allowed on GST portal as per provisions of GST law. All amendments to the e-invoice will be done on GST portal only.

Relationship with e-way bill

1. With the introduction of e-invoices, what are the documents need to be carried during transit of goods?

  • For transportation of goods, the e-way bill will continue to be mandatory, based on invoice value guidelines, as hitherto fore. This aspect will be notified by the Government when this mechanism will be notified.

Export/Import

1. Please clarify whether exports would require e-invoice compliance.

  • Yes, the e-invoice schema also caters to the export invoices as well. The e-invoice schema is based on most common standard, this will help buyer’s system to read the e-invoice.

2. Does the e-invoice allow the declaration of export invoices/ zero rated supplies?

  • Yes, it allows the declaration of export invoices / zero rated supplies.

Others

1. What will be the workflow of the end to end e-invoice mechanism?

  • The end to end workflow will be provided by at the time of rollout of the einvoice system.

2. Will the industry be provided sufficient time for preparation?

  • Yes, the e-invoice mechanism is expected to be rolled out in phases from 01st Jan 2020 on voluntary basis.

  • Initially, the e-invoice mechanism will be allowed for tax payers above a certain turnover or above a certain invoice value or also to volunteers.

  • Subsequently, it will be enabled for all tax payers in a phased step-wise manner.

  • Details of these will be published subsequently.