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FAQs on E-invoicing
National Informatics Centre

Q : In the e-invoice schema, the amount under ‘other charges (item level)’ is not part
of taxable value. However, some charges to be shown in invoice are leviable to GST.
How to mention them?
A : Such other charges (taxable) may be added as one more line item. For example,
freight charges, insurance charges will have separate line entries.

Q : In the current schema, there is no provision to report details of supplies not

covered under GST, e.g. a hotel wants to give single invoice for a B2B supply where
the supply includes food and beverages (leviable to GST) and Alcoholic beverages
(outside GST).
A : Ideally, for items outside GST levy, separate invoice may be given. Some
businesses are following this.

Q : What is the maximum number of line items which can be reported in an invoice?
A : The limit is kept at 1000 presently. It will be enhanced based on requirement in
future. Taxpayers who are required to report more than 1000 line items may contact
NIC ([email protected]) so that necessary enablement can be made. If it is
increased beyond 1000 items, then response will be delayed because of processing
time taken for that.

Q : In case of Credit Note and Debit Note, is there any validation with respect to
referred invoice number?
A : Presently, No linkage or validation is built with original invoice values for the credit
note and debit note.

Q : Do I need to print QR Code on the invoice? If so, what shall be its size and
location on the invoice copy?
While returning IRN, the IRP is also giving an IRN No, Acknowledgement No. and
Date. Whether this also need to be printed while issuing invoice?
A : The QR code which comes as part of signed JSON from IRP, shall be extracted and
placed on the invoice. Printing of QR code can be dene on any place on the invoice

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with any size, but it should be readable by standard mobile devices. QR code can not
be printed on separate paper
Printing of IRN No, Acknowledgement No and Date, given by IRP, are optional and can
be recorded in the ERP system for reference purpose.

Q : Do I need to print e-invoice as provided in the portal or can I have mine one.
A : Ideal, you need to have your invoice as you are preparing. This will have your logo
and terms and conditions, etc. Only you need to print the QR code on it.

Q : Can I amend the details of a reported invoice for which IRN has already been
generated?
A : Amendments are not possible, once IRN is generated on IRP. Any changes in the
invoice details reported to IRP can be carried out on GST portal (while filing GSTR-1).
However, these changes will be flagged to proper officer for information

Q : Is e-invoicing applicable for supplies by notified persons to Government

Departments / PSUs? Or e-invoice is applicable for B2G transactions?
A : Government Departments / PSUs might have registered as regular GSTIN or TDS
GSTIN. If the transaction is with TDS authority/ registration, then e-invoicing is
necessary.

Q : Can e-commerce entities generate e-invoices on behalf of the sellers on their

platforms?
A : Yes. E-Commerce Operators are allowed to generate the e-invoices on behalf of
the suppliers.

Q : Is e-invoicing voluntary, that is, can entities with aggregate turnover les than Rs.
500 Cr. Allowed to generate e-invoices from IRP, if they wish to do so?
A : No, presently, only the notified class of persons will be allowed/enabled to
generate e-invoices to IRP. In phased manner, other entities will be enabled for IRN
generation.

Q : In case of breakdown of internet connectivity in certain areas, will there be any

relaxation for the requirement to obtain IRN?

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A : The mechanism to provide relaxation in such contingent situations will be notified

by government soon.

Q : TCS of Income Tax is not part of E invoice schema. Is it not required to be

displayed in e-invoice? if so, how to pass these details.?
A : Clarification on this will be provided by Government soon.

Q : Who has to generate Reverse Charge Mechanism (RCM) invoices ?

A : RCM related invoices have to be generated by the supplier, not by recipient
• In case of B2B RCM invoices, the if the supplier is notified to generate the IRN, he
will do so with RC flag in it, otherwise not required.

• In case of B2C RCM invoices or self invoices, then IRN need not have to be
generated

Q : Whether B2C invoices can be reported to IRP for generation of IRN?

A : Reporting B2C invoices by notified persons is not allowed currently. Printing of
dynamic code on B2C invoices is not be confused with B2B reporting.

Q : How to generate the QR code of B2C invoices as per the notification?

A : There is a separate notification issued by government for QR code generation for
B2C invoices. Purpose of this is for enable digital payment by consumer. That’s is
separate process, not rated to e-invoicing.

Q : Can we use the same credentials to access e-Invoice and e-Way bill production?
A : Yes, Same credentials can be used in production. If you have credential for e-way
bill, then that will also work for e-invoice. Otherwise, you can register freshly and
create your user credentials.

Q : On e-invoice portal, IRN generation are failing because of minor variations in

calculation. What should be done?
A : Calculation validations have been improved recently with tolerance limit for each
one. Now, all types of transactions will be passed through.

Q : What is the time limit for generation of IRN

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A : Previously, 24 hours time limit had been provided for generation of IRN after
preparation of invoice by the tax payers.
Now, that validation has been removed based on demand of tax payers. IRN should
be generated before issuing the invoice to the other party or movement of goods.

Q : The tax payers, who have crossed with aggregate Turnover of Rs 500 Crores, have
not been enabled. What should they do?
A : The list of tax payers, who have been crossed with aggregate turnover of Rs. 500
Crores, have been identified by based on the turnover declared in GSTR3B for
previous years.
The separate option is being provided on the portal for self-declaration by the tax
payers, who have crossed with aggregate turnover of Rs. 500 Crores, to register and
get enabled for e-invoicing system. It will be enabled in couple days.

Q : The tax payers, who have crossed with aggregate Turnover of Rs 500 Crores, have
not been enabled. What should they do?
A : The list of tax payers, who have been crossed with aggregate turnover of Rs 500
Crores, have been identified by based on the turnover declared in GSTR3B for
previous year.
The separate option is being provided on the portal for self-declaration by the tax
payers, who have crossed with aggregate turnover of Rs 500 Crores, to register and
get enabled for e-invoicing system. It will be enabled in couple days.

Q : Can the taxpayer is allowed to generate IRN after EWB generation.

A : Ideally, First E-invoice/IRN has to be generated and then e-way bill.
On the same line if IRN has to be cancelled, first e-way bill has to cancelled and then
IRN

Q : How to generate the e-way bill through API, when I don’t have the distance
between source and destination PINs?
A : E-Way Bill system has distance between all the postal PINs of India. If you send
the distance as ZERO, then system considers it has request for auto calculated PIN-
PIN distance and uses that generates the e-way bill.

Click here for full Presentation by NIC.

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