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|
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.