{"id":4783,"date":"2022-08-05T16:29:07","date_gmt":"2022-08-05T16:29:07","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=4783"},"modified":"2023-07-02T05:23:02","modified_gmt":"2023-07-02T05:23:02","slug":"gst-e-invoicing-and-its-application","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/","title":{"rendered":"Brief about GST E-Invoicing and its application"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4784\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoicing-its-applicability..jpg\" alt=\"GST E-Invoicing &amp; it\u2019s applicability.\" width=\"955\" height=\"417\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoicing-its-applicability..jpg 955w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoicing-its-applicability.-300x131.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoicing-its-applicability.-768x335.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoicing-its-applicability.-800x349.jpg 800w\" sizes=\"(max-width: 955px) 100vw, 955px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dc773c4923d\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dc773c4923d\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#Brief_about_GST_E-Invoicing_its_applicability\" title=\"Brief about GST E-Invoicing &amp; it\u2019s applicability. \">Brief about GST E-Invoicing &amp; it\u2019s applicability. <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#E-Invoice_Applicability_chart_based_on_turnover\" title=\"E-Invoice Applicability chart based on turnover\">E-Invoice Applicability chart based on turnover<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#FAQs_on_E-invoicing_under_GST\" title=\"FAQ\u2019s on E-invoicing under GST:\">FAQ\u2019s on E-invoicing under GST:<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#Who_is_liable_for_GST_e-invoicing\" title=\"Who is liable for GST e-invoicing?\">Who is liable for GST e-invoicing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#Who_is_not_liable_for_GST_e-invoicing\" title=\"Who is not liable for GST e-invoicing?\">Who is not liable for GST e-invoicing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#What_is_basic_threshold_limit_for_e-invoicing\" title=\"What is basic threshold limit for e-invoicing?\">What is basic threshold limit for e-invoicing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#For_better_understanding_take_a_look_on_case_study_of_Three_Companies\" title=\"For better understanding take a look on case study of Three Companies:\">For better understanding take a look on case study of Three Companies:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#Can_an_Cancellation_and_Modifications_are_applicable_in_E-invoicing_possible\" title=\"Can an Cancellation and Modifications are applicable in E-invoicing possible ? \">Can an Cancellation and Modifications are applicable in E-invoicing possible ? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e-invoicing-and-its-application\/#E-invoicing_App\" title=\"E-invoicing App.\u00a0\">E-invoicing App.\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Brief_about_GST_E-Invoicing_its_applicability\"><\/span><span style=\"color: #ff0000;\"><strong>Brief about GST E-Invoicing &amp; it\u2019s applicability. <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>It is mentioned under Rule 48(4) of CGST Act, in which the registered taxpayer companies is mandatory to make invoices, by providing or uploading json file of invoices on IRP (Invoices registration portal) and get an IRN (Invoice Reference Number) which contains a QR code. After going to the process to generate E-Invoice which provided by the Supplier to their buyer is known as E-invoice in GST.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"E-Invoice_Applicability_chart_based_on_turnover\"><\/span><span style=\"color: #000080;\"><strong>E-Invoice Applicability chart based on turnover<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 509px;\" width=\"949\">\n<tbody>\n<tr>\n<td width=\"85\"><span style=\"color: #000080;\"><strong>S.no <\/strong><\/span><\/td>\n<td width=\"208\"><span style=\"color: #000080;\"><strong>Notification No. of Amendment<\/strong><\/span><\/td>\n<td width=\"170\"><span style=\"color: #000080;\"><strong>Annual turnover \/ (Threshold limit)<\/strong><\/span><\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>With Effect From<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\n<p style=\"text-align: center;\">1.<\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"208\">Central Tax notification no. 61\/2020<\/td>\n<td style=\"text-align: center;\" width=\"170\">500 crore<\/td>\n<td style=\"text-align: center;\" width=\"138\">1<sup>st<\/sup> October 2020<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\n<p style=\"text-align: center;\">2.<\/p>\n<\/td>\n<td width=\"208\">\n<p style=\"text-align: center;\">Central Tax notification no. 88\/2020<\/p>\n<\/td>\n<td width=\"170\">\n<p style=\"text-align: center;\">100 crore<\/p>\n<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">1<sup>st<\/sup> January 2021<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"85\">\n<p style=\"text-align: center;\">3.<\/p>\n<\/td>\n<td width=\"208\">\n<p style=\"text-align: center;\">Central Tax notification no. 05\/2021<\/p>\n<\/td>\n<td width=\"170\">\n<p style=\"text-align: center;\">50 crore<\/p>\n<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">1<sup>st<\/sup> May 2021<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"85\">4.<\/td>\n<td style=\"text-align: center;\" width=\"208\">Central Tax notification no. 01\/2022<\/td>\n<td style=\"text-align: center;\" width=\"170\">20 crore<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">1<sup>st<\/sup> May 2022<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"85\">5.<\/td>\n<td style=\"text-align: center;\" width=\"208\">Central Tax notification no. 17\/2022<\/td>\n<td style=\"text-align: center;\" width=\"170\">10 crore<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">1<sup>st<\/sup> October 2022<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"FAQs_on_E-invoicing_under_GST\"><\/span><span style=\"color: #000080;\"><strong><u>FAQ\u2019s on E-invoicing under GST:<\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4785\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/FAQs-on-E-invoicing-under-GST..png\" alt=\"FAQ\u2019s on E-invoicing under GST.\" width=\"968\" height=\"482\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_is_liable_for_GST_e-invoicing\"><\/span><span style=\"color: #000080;\"><strong>Who is liable for GST e-invoicing?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>E-invoicing is liable for the firms in which annual turnover limit goes above the Threshold limit are liable for E-Invoicing.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_is_not_liable_for_GST_e-invoicing\"><\/span><strong>Who is not liable for GST e-invoicing?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4786\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-Invoice-Applicability-chart-based-on-turnover.png\" alt=\"Who is liable for GST e-invoicing?\" width=\"967\" height=\"354\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-Invoice-Applicability-chart-based-on-turnover.png 601w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-Invoice-Applicability-chart-based-on-turnover-300x110.png 300w\" sizes=\"(max-width: 967px) 100vw, 967px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_basic_threshold_limit_for_e-invoicing\"><\/span><span style=\"color: #000080;\"><strong>What is basic threshold limit for e-invoicing?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Currently the threshold limit for e-invoicing is 20 crores but after the release of notifications no. 17\/2022- central tax, and it changes to 10 crores which come to effect from 1<sup>st<\/sup> October 2022.<\/li>\n<li>For e-invoice which year turnover is to be noted:<\/li>\n<li>If the annual turnover goes above the threshold limit in any of the previous fiscal year since 2017-18 then the company is applicable for generating E-Invoicing.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"For_better_understanding_take_a_look_on_case_study_of_Three_Companies\"><\/span><span style=\"color: #000080;\"><strong><u>For better understanding take a look on case study of Three Companies:<\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 612px;\" width=\"961\">\n<tbody>\n<tr>\n<td width=\"150\"><span style=\"color: #000080;\"><strong>Financial Year<\/strong><\/span><\/td>\n<td width=\"150\"><span style=\"color: #000080;\"><strong>Turnover of Company A<\/strong><\/span><\/td>\n<td width=\"150\"><span style=\"color: #000080;\"><strong>Turnover of Company B<\/strong><\/span><\/td>\n<td width=\"150\"><span style=\"color: #000080;\"><strong>Turnover of Company B<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"150\"><strong>2016-17<\/strong><\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>12<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>7<\/strong><\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>10<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>2017-18<\/strong><\/p>\n<\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>9<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>8<\/strong><\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>9<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>2018-19<\/strong><\/p>\n<\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>7<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>8<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>8<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>2019-20<\/strong><\/p>\n<\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>8<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>15<\/strong><\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>11<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>2020-21<\/strong><\/p>\n<\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>9<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>11<\/strong><\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>13<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>2021-22<\/strong><\/p>\n<\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>5<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>9<\/strong><\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\"><strong>17<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"150\"><strong>Applicability of E-Invoicing<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"150\">Not Applicable<\/td>\n<td style=\"text-align: center;\" width=\"150\">Applicable<\/td>\n<td width=\"150\">\n<p style=\"text-align: center;\">Applicable<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Note: All figure mentioned Above are in Crores.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_an_Cancellation_and_Modifications_are_applicable_in_E-invoicing_possible\"><\/span><span style=\"color: #000080;\"><strong>Can an Cancellation and Modifications are applicable in E-invoicing possible ? <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Modification cannot be made immediately after generating an E-Invoices. However, the cancellation can be made after completion of 24 hours of getting Invoice Reference Number (IRN).<\/p>\n<p style=\"padding-left: 40px;\">\u00b7 After completion of 24 hours, a credit note or debit note can be issued or modification of Form GSTR1 can be done according to the update details, these three options are available for the supplier.<\/p>\n<p style=\"padding-left: 40px;\">\u00b7 Cancellation of IRN cannot be done, in case E-way bill is already generated for the IRN.<\/p>\n<p style=\"padding-left: 40px;\">\u00b7 After the cancellation of the e-invoice the similar invoice number cannot come to use in generating IRN<\/p>\n<p style=\"padding-left: 40px;\">\u00b7 A complete cancellation of e-invoice is allowed but there is option for the half or partial cancellation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"E-invoicing_App\"><\/span><span style=\"color: #000080;\"><strong>E-invoicing App.\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5969\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-invoice.-.jpg\" alt=\"E-invoicing\" width=\"1080\" height=\"911\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-invoice.-.jpg 1080w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-invoice.--300x253.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-invoice.--1024x864.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-invoice.--768x648.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/E-invoice.--800x675.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Brief about GST E-Invoicing &amp; it\u2019s applicability. It is mentioned under Rule 48(4) of CGST Act, in which the registered taxpayer companies is mandatory to make invoices, by providing or uploading json file of invoices on IRP (Invoices registration portal) and get an IRN (Invoice Reference Number) which contains a QR code. After going to &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[931],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4783"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=4783"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4783\/revisions"}],"predecessor-version":[{"id":5970,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4783\/revisions\/5970"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=4783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=4783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=4783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}