Glossary on e-Invoicing

● e-Invoicing: ‘e-Invoicing’ means reporting details of decrease can occur due to factors like discounts, rebates, or ● OTP: One-Time Password (OTP) is a password that is valid
specified GST documents to a Government-notified overpayments etc. for only one login session or transaction. During the
portal i.e., Invoice Registration Portal (IRP) and obtaining an ● e-Invoice QR Code: A type of two-dimensional barcode registration process on an IRP, an OTP is sent to the
Invoice Reference Number (IRN). It doesn’t mean the that can be read by a digital device and provides information registered mobile number for verification.
generation of invoices by a Government portal. about the invoice. The QR code generated for e-Invoicing ● Auto-population: This refers to the automatic filling in of
● IRP (Invoice Registration Portal): It is a government includes parameters such as the supplier's GSTIN, the data in a field. In the context of e-Invoicing, once an e-Invoice
approved platform where notified persons upload or report recipient's GSTIN, invoice number, date of generation of the has been validated and has received an IRN, the data from the
invoices. Currently, six portals are authorised to generate invoice, invoice value, IRN, etc.. e-Invoice is auto-populated into the supplier's GSTR-1 form
IRN on reporting of invoices as per Rule 48(4) of the CGST ● GSTN e-Services App: The mobile application designed to in the GST system.
Rules. Reporting invoices and generating Invoice Reference enhance the verification process for B2B e-invoices. It allows ● e-Invoice schema: (INV-1 - Version 1.1) The e-Invoice
Numbers (IRN) on any of these portals is free of charge. users to easily verify e-Invoices by scanning the QR code, schema is a predefined and standardised framework that
● IRN (Invoice Reference Number): The unique identifier providing key details of the invoice and the live status of the defines the structure of the e-Invoice, including mandatory
for every invoice reported on an IRP. It is based on the IRN, whether active or cancelled. The app also enables users and optional fields, their format and rules for the generation
computation of a hash of the supplier's GSTIN, the financial to search for registered business details using GSTIN or PAN of an e-Invoice.
year, the document type, and the document number. and view their return filing history, and the return filing ● Master codes: Master codes refer to a set of pre-defined
● AATO (Annual Aggregate Turnover): AATO (Annual status of the business. codes used in the e-Invoicing system, such as HSN codes,
Aggregate Turnover) for e-Invoicing is calculated based on ● e-Invoice FO (Front Office) Portal: The official web country codes, currency codes, state codes, and others.
the PAN of a taxpayer and the information provided in their portal provided by GSTN where taxpayers can access various
e-Invoice-related functionalities, including enablement ● Signed e-Invoice: This refers to an e-Invoice that has been
GSTR-3B returns. It represents the total turnover of the digitally signed by the Invoice Registration Portal (IRP) after
taxpayer during a financial year and is used to determine the status, e-Invoice generation, and searching for IRNs. It also
provides links to all six IRPs, e-Invoice schema, master codes, validation. The signed e-invoice is provided with a unique
applicability of e-Invoice reporting requirements. IRN and QR code.
enablement status, search IRN functionality, etc. (Link
● Enablement: The process of registering and enabling a https://einvoice.gst.gov.in ) *******
taxpayer for e-Invoicing on the GST portal, allowing them to
● JSON Format: JSON (JavaScript Object Notation) is a Scan the QR Code below to download the
report e-Invoices on any of the six IRPs. Taxpayers are
automatically enabled for e-Invoicing based on AATO but if standard data interchange format. For e-Invoicing, the GSTN e-Services App
not enabled they need to be self-enabled on the portal invoice data must be uploaded in a predefined schema INV-
(https://einvoice.gst.gov.in). 01 in JSON format.

● GSTIN (Goods and Services Tax Identification ● API for e-Invoice Reporting: IRPs offer API-based
Number): A unique identification number assigned to each functionality for reporting e-Invoices. API (Application
registered taxpayer under the GST system. Programming Interface) is a set of protocols for building and
integrating software applications.
● GSTR-1: A monthly or quarterly return that taxpayers need
to file, which contains details of outward supplies, including ● B2B Invoices: These are invoices issued in a business-to-
e-Invoice data. business transaction. e-Invoicing requirements in India
currently apply to B2B invoices for certain taxpayers, based
● Debit Note: A debit note is a document issued by a seller to on their annual turnover. Disclaimer: The information provided above is intended for guidance and
notify the buyer of an increase in the quantity and/or support purposes only. Taxpayers are advised to refer to the relevant sections of
value/taxes of a previously issued invoice. It serves as an ● ERP System: Enterprise Resource Planning (ERP) system the GST Act and Rules for legal definitions and interpretation. The content shared
is a type of software used by companies to manage their day- does not constitute legal advice. Users are responsible for ensuring compliance
instrument to adjust for errors, sales returns or any other with applicable laws and regulations.
similar circumstance. to-day business activities. Taxpayers can continue to generate
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invoices from their current ERP system, but details of all such
● Credit Note: A credit note, on the other hand, is issued by a B2B invoices need to be uploaded or reported on an Invoice Goods and Services Tax Network (GSTN)
seller to inform the buyer about a reduction in the quantity Registration Portal (IRP) in a notified format. (A Government Enterprise)
and / or value/taxes of a previously issued invoice. This