india-einvoice

India GST E-Invoice Skill v1.0

Verified rates & thresholds (accountant-reviewed)

Reviewed against the cited tax authorities by Mayur Deokar on 2026-06-06. Items flagged for further clarification are tracked separately and excluded here. This block is generated from verified skill_facts — edit the facts, not the prose.

E-Invoice (IRP)

• AATO > Rs 100 crore — Reporting Deadline — Within 30 days from invoice date (Advisory issued by CBIC (CBIC notification))
• AATO > Rs 10 crore — Reporting Deadline — Within 30 days (from 1 April 2025) (CBIC notification)
• Up to Rs 10 crore — Reporting Deadline — No specific time limit yet
• Invoice without IRN — Rs 10,000 per invoice OR 100% of tax, whichever higher (CGST Act s 122(1)(i))
• Current threshold — AATO > Rs 5 crore (any FY from 2017-18) (Notification 10/2023-CT)
• Permanent obligation — Once crossed, applies forever even if turnover drops (CBIC)
• AATO > Rs 100 crore — Reporting Deadline — Within 30 days from invoice date (Advisory issued by CBIC (CBIC notification))
• AATO > Rs 10 crore — Reporting Deadline — Within 30 days (from 1 April 2025) (CBIC notification)
• Up to Rs 10 crore — Reporting Deadline — No specific time limit yet
• Schema — GST INV-01 JSON (not UBL) (GSTN)
• IRN — 64-character SHA-256 hash (generated by IRP) (GSTN)
• Valid GST rates — 0, 0.1, 0.25, 1, 1.5, 3, 5, 6, 7.5, 12, 14, 18, 28 (IRP validation)
• Invoice without IRN – Penalty — Rs 10,000 per invoice OR 100% of tax, whichever higher (CGST Act s 122(1)(i))
• Buyer ITC denied — No ITC on invoice without valid IRN (CGST Rules r 48(5))

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	India (Republic of India)
Currency	INR (Indian Rupee)
E-Invoicing System	Invoice Registration Portal (IRP) under GST
Governing Body	Goods and Services Tax Network (GSTN) / Central Board of Indirect Taxes and Customs (CBIC)
Key Legislation	CGST Act 2017, Rule 48(4)/(5) of CGST Rules 2017, Notification 10/2023-CT
Schema Standard	GST INV-01 JSON (proprietary schema, not UBL)
Current Threshold	Aggregate Annual Turnover (AATO) > Rs 5 crore in any FY since 2017-18
Implementation Start	1 October 2020 (phased rollout by turnover)
Current Status	Fully operational; mandatory for AATO > Rs 5 crore since 1 August 2023
Approved IRPs (2026)	NIC (primary), Cygnet, Clear, IRIS, BDO, EY
Filing Portal	einvoice1.gst.gov.in (production); einv-apisandbox.nic.in (sandbox)

Turnover Phase-In Timeline

Turnover Phase-In Timeline

Turnover Threshold	Mandatory From
> Rs 500 crore	1 October 2020
> Rs 100 crore	1 January 2021
> Rs 50 crore	1 April 2021
> Rs 20 crore	1 April 2022
> Rs 10 crore	1 October 2022
> Rs 5 crore	1 August 2023

Section 2 -- Mandate Scope

Who Must Comply

• Compliance obligation — Any GST-registered taxpayer whose aggregate annual turnover (AATO) exceeded Rs 5 crore in any financial year from FY 2017-18 onwards
• Permanent obligation — Once the threshold is crossed in any past year, the obligation is permanent even if current-year turnover drops below Rs 5 crore
• Coverage — Covers: B2B supply invoices, B2B credit notes, B2B debit notes, exports, supplies to SEZ units

Document Types Covered

Document Types Covered

Document	IRP Document Type Code
Tax Invoice	INV
Credit Note	CRN
Debit Note	DBN

Exempted Categories

• B2C invoices (not reportable to IRP)
• SEZ units themselves (when issuing)
• Insurance companies, banking companies, financial institutions, NBFCs
• Goods transport agencies (GTA)
• Passenger transport services
• Cinema ticket admissions

Time Limit for Reporting

Time Limit for Reporting

Taxpayer AATO	Reporting Deadline
> Rs 100 crore	Within 7 days of invoice date
> Rs 10 crore	Within 30 days of invoice date (from 1 April 2025)
Up to Rs 10 crore	No specific time limit (expected to extend)

• Post-deadline rejection — After the deadline expires, the IRP permanently rejects IRN generation for that document.

Section 3 -- Technical Format

Schema Specification

Schema Specification

Aspect	Detail
Format	JSON (not XML)
Schema Name	GST INV-01
Current API Version	v1.04
Character Encoding	UTF-8
Date Format	DD/MM/YYYY
Decimal Precision	2 decimal places for amounts

JSON Structure (Top-Level Objects)

{
  "Version": "1.1",
  "TranDtls": { },
  "DocDtls": { },
  "SellerDtls": { },
  "BuyerDtls": { },
  "DispDtls": { },
  "ShipDtls": { },
  "ItemList": [ ],
  "ValDtls": { },
  "PayDtls": { },
  "RefDtls": { },
  "AddlDocDtls": [ ],
  "ExpDtls": { },
  "EwbDtls": { }
}

IRN Generation Algorithm

• IRN generation — The IRN is a 64-character SHA-256 hash computed by the IRP from four fields: 1. Supplier GSTIN 2. Financial Year (derived from invoice date) 3. Document Type Code 4. Document Number. The taxpayer does NOT generate the IRN — the IRP returns it after successful validation.

Section 4 -- Mandatory Fields

Transaction Details (TranDtls)

Transaction Details (TranDtls)

Field Path	Description	Values
TranDtls.TaxSch	Tax scheme	Always "GST"
TranDtls.SupTyp	Supply type	B2B, SEZWP, SEZWOP, EXPWP, EXPWOP, DEXP
TranDtls.RegRev	Reverse charge	Y / N
TranDtls.IgstOnIntra	IGST on intra-state	Y / N

Document Details (DocDtls)

Document Details (DocDtls)

Field Path	Description	Constraints
DocDtls.Typ	Document type	INV, CRN, DBN
DocDtls.No	Document number	Max 16 chars, alphanumeric + / -
DocDtls.Dt	Document date	DD/MM/YYYY, cannot be future date

Seller Details (SellerDtls)

Seller Details (SellerDtls)

Field Path	Description
SellerDtls.Gstin	15-char GSTIN
SellerDtls.LglNm	Legal name (as per PAN)
SellerDtls.Addr1	Address line 1
SellerDtls.Loc	City/Location
SellerDtls.Pin	6-digit PIN code
SellerDtls.Stcd	State code (01-37)

Buyer Details (BuyerDtls)

Buyer Details (BuyerDtls)

Field Path	Description
BuyerDtls.Gstin	Buyer GSTIN (or URP for unregistered)
BuyerDtls.LglNm	Legal name
BuyerDtls.Pos	Place of supply (state code)
BuyerDtls.Addr1	Address line 1
BuyerDtls.Loc	Location
BuyerDtls.Pin	PIN code
BuyerDtls.Stcd	State code

Item Details (ItemList[])

Item Details (ItemList[])

Field Path	Description
SlNo	Serial number (1-based)
PrdDesc	Product description
IsServc	Is service (Y/N)
HsnCd	HSN/SAC code (min 4 digits; 8 digits if AATO > Rs 5 Cr)
Qty	Quantity
Unit	Unit of measurement (UQC code)
UnitPrice	Unit price
TotAmt	Total amount (Qty × UnitPrice)
AssAmt	Assessable amount (after discount)
GstRt	GST rate (IGST or CGST+SGST combined rate)
IgstAmt / CgstAmt / SgstAmt	Tax amounts
TotItemVal	Total item value including tax

Value Details (ValDtls)

Value Details (ValDtls)

Field Path	Description
ValDtls.AssVal	Total assessable value
ValDtls.IgstVal	Total IGST
ValDtls.CgstVal	Total CGST
ValDtls.SgstVal	Total SGST/UTGST
ValDtls.TotInvVal	Total invoice value (INR)

Section 5 -- Transmission Method

API Integration (Recommended)

API Integration (Recommended)

Parameter	Value
Production Base URL	https://einvapi.gst.gov.in
Sandbox Base URL	https://einv-apisandbox.nic.in
Auth Endpoint	/eivital/v1.04/auth
Invoice Generation	POST /eivital/v1.04/Invoice
Cancel IRN	POST /eivital/v1.04/Invoice/Cancel
Get Invoice by IRN	GET /eivital/v1.04/Invoice/irn/{irn}

Authentication

Authentication

Header	Description
client-id	Issued by IRP on registration
client-secret	Issued by IRP on registration
user_name	Taxpayer's IRP portal username
Gstin	Taxpayer's GSTIN
AuthToken	Session token (valid 6 hours / 360 minutes)

• Token refresh — Auth token must be refreshed after 6 hours. Use ForceRefreshAccessToken: true within last 10 minutes of token life.

Alternative Submission Methods

1. GSP/ASP route — GST Suvidha Provider acts as middleware (recommended for 50+ invoices/day)
2. Bulk upload — JSON file upload via IRP web portal (small-volume fallback)
3. Offline tool — Excel-to-JSON converter on IRP portal (emergency/testing only)

Section 6 -- Validation Rules

IRP Pre-Checks (Real-Time)

• Pre-checks list — 1. GSTIN validity — both seller and buyer must be active GSTINs 2. Duplicate check — combination of seller GSTIN + doc type + doc number + FY must be unique 3. Date validation — invoice date cannot be future; cannot exceed time limit 4. HSN validation — must exist in master; 8-digit for goods if AATO > Rs 5 crore 5. Mathematical validation — line item totals must sum to document totals (tolerance: Rs 1) 6. State code / PIN code consistency 7. Tax rate validation — GST rate must be a valid rate (0, 0.1, 0.25, 1, 1.5, 3, 5, 6, 7.5, 12, 14, 18, 28)

Common Rejection Reasons

Common Rejection Reasons

Error Code	Description	Fix
2150	Duplicate IRN	Invoice already reported — check if IRN exists
2163	Document date exceeds time limit	Cannot fix; issue fresh invoice with new number
2174	GSTIN not enabled for e-invoicing	Verify IRP registration
2283	HSN code invalid	Update to valid 4/6/8 digit HSN
2269	Item value mismatch	Recalculate: TotAmt = Qty × UnitPrice
2287	Total invoice value mismatch	Verify ValDtls.TotInvVal = sum of all components

Section 7 -- Tax Computation Rules

Tax Amount Calculation

• Intra-state supply — Split into CGST + SGST (each = half of applicable GST rate)
• Inter-state supply — Full IGST (= full applicable GST rate)
• Place of supply determination — Place of supply (BuyerDtls.Pos) determines intra vs inter-state

Rounding Rules

• Rounding rules — All amounts rounded to 2 decimal places. Rounding tolerance at document level: Rs 1 (IRP accepts ±1 difference between sum of line items and document total). Round each line item independently, then sum.

Multi-Rate Invoice

• Multi-rate invoice handling — Each line item carries its own GstRt. ValDtls aggregates all IGST/CGST/SGST across items. No restriction on mixing rates within a single invoice.

Discount Handling

• Discount handling — Discount applied at item level: AssAmt = TotAmt - Discount. Tax calculated on AssAmt (assessable amount), not gross amount.

Section 8 -- Archiving Requirements

Archiving Requirements

Requirement	Detail
Retention Period	Minimum 6 years from due date of annual return (GSTR-9) for the relevant FY; 8 years recommended
Format	Original JSON submitted + signed JSON returned by IRP (with IRN and QR)
Digital Signature	IRP signs the returned payload with its private key; retain the signed response
QR Code	Must appear on printed/PDF invoice; contains IRN, invoice date, supplier GSTIN, buyer GSTIN, invoice value, number of line items, HSN codes, unique hash
Storage Medium	No specific medium mandated; must be producible on demand during audit
GSTR-1 Linkage	IRP auto-pushes e-invoice data to GSTR-1; retain confirmation of auto-population

Section 9 -- Penalties for Non-Compliance

Penalties for Non-Compliance

Offence	Penalty	Legal Basis
Issuing invoice without valid IRN when required	Rs 10,000 per invoice OR 100% of tax involved, whichever is higher	Section 122(1)(i) CGST Act
Issuing incorrect or false invoice	Up to Rs 25,000 per invoice	Section 122(3) CGST Act
Fake invoicing (invoice without actual supply)	100% of tax evaded or ITC availed (min Rs 10,000)	Section 122(1)(ii) CGST Act
General penalty (no specific clause)	Up to Rs 25,000	Section 125 CGST Act
Buyer consequence — ITC denial	Buyer cannot claim Input Tax Credit on invoice without valid IRN	Rule 48(5) CGST Rules
Repeated default	GSTIN suspension possible	Section 29(2) CGST Act

Cascading Impact

An invoice without IRN is not a valid tax invoice under Rule 48(5). The buyer's ITC claim is denied, which creates commercial pressure on the supplier to comply.

Section 10 -- Interaction with Tax Skills

GSTR-1 Auto-Population

• GSTR-1 auto-population — IRP pushes validated e-invoice data to GSTR-1 the next day. Supplier does NOT need to manually enter these invoices in GSTR-1. If discrepancies exist between e-invoice and manually entered GSTR-1 data, the e-invoice data prevails.

E-Way Bill Integration

• E-way bill integration — If supply value > Rs 50,000 and goods are being transported, e-way bill can be generated in the same API call. Set EwbDtls fields (TransId, TransName, Distance, TransDocNo, TransDocDt, VehNo, VehType). Single API call generates both IRN and EWB number.

GSTR-2B / ITC Matching

• GSTR-2B / ITC matching — Buyer's GSTR-2B auto-populated from supplier's e-invoices. Facilitates ITC matching and reconciliation. Discrepancies flagged automatically in GSTR-2B.

Annual Return (GSTR-9)

• Annual return (GSTR-9) — E-invoice data feeds into annual return reconciliation. Auditors can cross-verify GSTR-9 figures against IRP-reported data.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CA, CPA, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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