This API is used for registering the invoice and getting the Invoice Registration Number (IRN). The request payload has to be as per the schema specified below.The details of the requests and responses are explained.
Validations
1. E-Invoice request JSON data has to be validated as per the e-Invoice JSON Schema given in the portal.
2. The following fields should have one of the values given in the master codes
Type of Transaction
Category of Transaction
Document Type
3. The Document Date should be less than or equal to current date.
4. The following types of document are only considered for the generation of IRN.
Invoice
Debit Note
Credit Note
5. E-Invoice request should be made only for the following category of transactions
Business to Business(B2B) invoices
Business to Government (B2G) invoices
Business to Export invoices
Reverse Charges invoices
Supplies through e-Commerce Operator
6. Transaction of ‘Reverse Charges’ is allowed only for B2B invoices.
7. In case of B2G invoices, the buyer’s GSTIN has to be of TDS Authority.
8.In case of buying from consumer, the tax payer has to raise the B2B Invoices with ‘Reverse Charges’ type.
9. Other category of transactions like Business to Consumer (B2C) invoices will not be considered and hence the API interface should not request for IRN for these transactions.
10. Request for the IRN/e-Invoice can be made only by the supplier of the goods or services. However, the e-Commerce Operator can request for the IRN/e-invoice on behalf of the supplier. In this case, the e-Commerce Operator should have registered on the GST portal accordingly.
11. Supplier should ensure that the unique invoice number is being generated for the financial year for each invoice, in his ERP/manual system. For the purpose of the financial year, the date of invoice is considered. The financial year starts from 1st April and ends on 31st March.
12. Duplicate IRN requests are not considered. That is, if the IRN is already generated on particular type of document and document number of the supplier for the financial year, then one more IRN cannot be generated on the same combination.
13. The IRN can be generated and passed by the tax payer’s system on the combination of Supplier GSTIN, Fin. Year, document type and document number.
14. e-invoice(IRN) can be re-generated for the cancelled e-invoice(IRN)
15. In case of export transactions, the tax payer has to pass the following data
Sub type of export –
Payment type – With or Without
Port code
Country code
Currency and value
16. In case of Debit/Credit Note of transaction, the tax payer has to pass the Original Invoice Number in Debit/Credit Note details.
17. PIN Codes are validated against the States, they belong to.
18. To identify the type of movement of goods, type of transaction is being captured.
19. Recipient GSTIN should be registered and active GSTIN number. In case of transaction of direct export, recipient GSTIN has to be URP.
20. In case of ‘Bill to – Ship to’ transaction, the details of recipient party(Bill-to) and shipping party (Ship-to) should be passed.
21. In case of ‘Bill From – Dispatch From’ transaction, the details of supplier party(Bill-from) and dispatching party (dispatch-from) should be passed.
22. In case of intra-state transaction, where both Supplier GSTIN and recipient GSTIN belong to same state, the SGST and CGST tax rates and values have to be passed.
23. In case of inter-state transaction, where both Supplier GSTIN and recipient GSTIN belong to different states, the IGST tax rate and value has to be passed.
24. In case of export transaction, IGST tax rate and value has to be passed.
25. In case the supplier is SEZ unit, then IGST tax rate and value has to be passed irrespective of state of the buyer.
26. Each item needs to valid HSN code with at least 4 digits. That is, items of goods type should be 4 or 6 or 8 digits and items of service type should be 4 or 5 or 6 digits. HSN Code should be valid as per the GST master.
27. Each item should have valid Unit Quantity Code (UQC) as per the master codes.
28. Tax rates are being validated. Only the allowed tax rates will be accepted.
29. Maximum number of items in each invoice should not exceed more than 1000 items.
30. The following summation validations are to be done for items
Taxable Value of Item = Quantity X Selling Unit Price
SGST Value of Item = Taxable Value of Item X SGST Rate
CGST Value of Item = Taxable Value of Item X CGST Rate
IGST Value of Item = Taxable Value of Item X IGST Rate
Cess Value of Item = Taxable Value of Item X Cess Rate
State Cess Value of Item = Taxable Value of Item X State Cess Rate
Non-Advol Cess Value of Item = Quantity X Non-Advol Cess Rate
Total Value of Item = Taxable Value of Item + SGST Value of Item + CGST Value of Item + IGST Value of Item + Cess Value of Item + State Cess Value of Item + Non-Advol Cess Value of Item
31. The following summation validations are to be done on Invoice total
Total Taxable Value = Taxable Value of all Items
Total SGST Value = SGST Value of all Items
Total CGST Value = CGST Value of all Items
Total IGST Value = IGST Value of all Items
Total Cess Value = Cess Value of all Items
Total State Cess Value = State Cess Value of all Items
Total Non-Advol Cess Value = Non-Advol Cess Value of all Items
Total Invoice Value = Total Taxable Value + Total SGST Value + Total CGST Value + Total IGST Value + Total Cess Value + Total State Cess Value + Total Non-Advol Cess Value - Discount Amount + Other Charges
32.Difference of calculated Total Invoice Value and entered Total Invoice Value can be plus or minus Rs. 2
