Format of E-Invoice

E-invoice - JSON Schema

Large taxpayers with annual aggregate turnover greater than Rs 100 crore are required to issue Tax Invoice in electronic format, also known as e-Invoice. The Goods and Services Tax Network has come up with a standard of e-Invoice document in JSON format. This article describes the structure or format of an e-Invoice. An e-invoice consists of the following parts:

E-Invoice JSON - Formats
Header details Invoice Number, Invoice Date, Supplier, Recipient, Invoice Reference Number (IRN)
Transaction-level This section has Transaction category type
Document-level This section has the Document Type, Number, Date etc
Seller This section contains the Seller GSTIN, Tradename, Address etc
Buyer This section contains the Buyer GSTIN, Tradename, Address etc
Dispatch Contains Dispatch GSTIN, Tradename, Address etc
Ship-to Contains the Ship to GSTIN, Tradename, Address etc
Invoice line-items This section contains details of Line items
Document summary This section contains all total values of the documents
Payment information This section contains Payment details and conditions
Reference details This section contains various Reference related to invoice

E-invoice template

The government portal has released an e-invoice template for Taxpayer's reference. It also indicates Mandatory and Optional information Taxpayers would need to fill in to create the e-invoice.

Tax payers may consider this e-invoice format as a sample e-invoice format and not a fixed e-invoice template.

e-invoice template

E-invoice sample

e-invoice sample