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The e-invoice schema contains both mandatory and optional fields. Such invoice generated will be called the e-invoice. Thereafter, the details are uploaded onto the Invoice Registration Portal (IRP) to obtain an Invoice Reference Number (IRN) for every document. The specified taxpayers must ensure that the set parameters are supported by the accounting/billing software used for generation of the invoice. This will be done on their existing ERP or accounting of billing software for invoices and credit-debit notes. Instead, the specified taxpayers have been provided with a comprehensive standard format for raising invoice that consists of both mandatory and optional fields. It is because such centralisation will bring unnecessary restrictions on the way trade is conducted. The annual turnover to be considered may belong to any preceding year starting from FY 2017-18.Į-invoice does not mean the generation of invoices from a central portal of the tax department. Currently, it will apply to those taxpayers with turnover ranging between Rs.50 crore to Rs.100 crore from 1st April 2021. Thereafter, it got extended to businesses with turnover more than Rs.100 crore from 1st January 2021. The e-invoicing system was implemented from 1st October 2020 for large taxpayers with turnover more than Rs.500 crore. Hits 2011, e-burg club.The CBIC has notified the latest e-invoice schema on 30th July 2020.
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