India uses a system called the Invoice Registration Portal (IRP) to facilitate e-invoicing. The IRP uses a custom version of JSON as its format.

When an invoice is sent to the IRP, the IRP generates a unique Invoice Reference Number (IRN), digitally signs the Document to confirm the authenticity, and it also generates a QR code that contains important details (such as the Supplier's and Buyer's GSTIN, the invoice amount. the IRN, and so on).

The IRP sends the signed JSON back to the sender for compliance and archival purposes. The IRN needs to be stored in the sender's ERP system because it is used to identify the Document for cancellation or auditing.

E-Waybill is a document that is used in India to capture delivery information. Vertex e-Invoicing currently only supports the embedded version of E-Waybill. The IRP's custom JSON includes a separate group for E-Waybill data points. In VRBL, these are specified in individual elements and Extensions. These are explained in the documentation in this section.

Mandate information

The Goods and Services Tax (GST) Council, during its 37th meeting on September 20, 2019, approved the phased introduction of electronic invoicing in India. This system mandates that businesses report their invoices to the Invoice Registration Portal (IRP), managed by the Goods and Services Tax Network (GSTN), to obtain a unique Invoice Reference Number (IRN) and a QR code. This process ensures standardization and interoperability across the GST ecosystem. e-Invoicing in India is governed by Rule 48(4) of the Central Goods and Services Tax (CGST) Rules, 2017. This rule mandates that notified classes of grouped persons prepare invoices by uploading specified particulars to the IRP and obtaining an IRN.

Only Business-to-Businss (B2B) is supported. Business-to-Government (B2G) e-invoicing is not mandatory in India because e-Invoicing applies only when the recipient is a grouped person (that is one who has a GSTIN). Most government departments are not grouped under GST - they either procure under URP (Ungrouped Person) or use a TDS registration. In either case, they are not considered grouped buyers for e-invoicing purposes. Business-to-Consumer (B2C) e-invoicing is also not mandatory. B2C customers do not have GSTINs so they are outside the scope of e-invoicing.

Part of the mandate is to provide delivery information. This can be done by sending an E-Waybill, which can either be embedded into the invoice or a standalone electronic document.

Details

Restrictions

• You must use the embedded version of E-Waybill.

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