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🇮🇳 India - Invoicing Specifications (GST e-Invoice / IRP)

Status: 🔴 Mandatory Clearance (For turnover > ₹5 Cr) Authority: GSTN (Goods and Services Tax Network) / NIC System: IRP (Invoice Registration Portal)

1. Context & Roadmap

India uses a strict Clearance model. You cannot issue a legal invoice to the buyer until it has been "registered" with the IRP and assigned an IRN. Crucial Rule: The IRN and Signed QR Code are the proof of validity.

DateScopeObligation
Active> ₹5 CroresMandatory for businesses with turnover > ₹5 Cr.
Pending> ₹2 CroresExpected lowering of threshold.
ActiveB2B / ExportMandatory. B2C is exempt from IRP but large businesses need dynamic QR.
New (2025)30 Days RuleInvoices must be reported within 30 days of issuance (for > ₹10 Cr turnover).

2. Technical Workflow (IRP Registration)

Invoicerr must connect to a GSP (GST Suvidha Provider) to reach the IRP. Direct connection is rare.

sequenceDiagram
    participant S as Invoicerr
    participant GSP as GSP (Middleware)
    participant IRP as Invoice Registration Portal
    participant B as Buyer
    
    Note over S: 1. Generate JSON
    S->>S: Create JSON (GST INV-01 Schema)
    S->>GSP: POST /e-invoice/generate
    GSP->>IRP: Forward Request
    
    Note over IRP: 2. Validation & Deduplication
    IRP->>IRP: Validate GSTINs & HSN
    IRP->>IRP: Generate IRN (Hash) & QR
    
    alt Success
        IRP-->>S: 200 OK + Signed QR + IRN
        Note over S: 3. Issue
        S->>B: Send PDF with QR Code embedded
    else Error
        IRP-->>S: Error Code (e.g., Duplicate IRN)
    end

🧱 Key Components

  1. IRN (Invoice Reference Number): A unique 64-char hash.
  2. Signed QR Code: Returned by the IRP. Contains the IRN and digital signature. Must be printed on the PDF.
  3. GSP (GST Suvidha Provider): Licensed intermediary (e.g., ClearTax, Masters India) that provides the API tunnel.

3. Data Standards & Requirements

A. Format: GST INV-01 (JSON)

  • Syntax: Specific JSON schema.
  • Constraints:
  • HSN Codes: Minimum 6 digits required.
  • Tax Rates: Must match valid GST slabs (0, 5, 12, 18, 28).

B. Business Rules

  • Supply Type: B2B, SEZWP (SEZ with payment), SEZWOP (SEZ without payment), EXPWP (Export with payment), EXPWOP (Export without payment).
  • Distance: Mandatory for E-Way Bill generation (often auto-calculated by PIN code).

4. E-Way Bill Integration

If the invoice value > ₹50,000 and involves goods movement, Invoicerr can generate the E-Way Bill simultaneously by passing TransporterId and Distance in the e-invoice payload.

5. Implementation Checklist

  • GSP Partnership: Sign up with a GSP to get API credentials.
  • JSON Engine: Map internal data to the GST JSON schema.
  • QR Code Renderer: The API returns the QR data as a string. You must render this as a visual QR code on the PDF.
  • HSN Validator: Ensure products have valid HSN codes.
  • Export Logic: If SupplyType = EXP..., ensure Port Code and Country Code are handled.

6. Resources