GST e-Invoicing - A Comprehensive Guide To E-Invoicing

Author: Aditya Singhania

Year: September 2022

This book is a comprehensive guide on e-Invoicing. It assists the reader in understanding the following with respect to e-Invoicing

• Background
• Concepts
• Issues

This book serves as a ready reference for all tax professionals, technical experts, and the project-in-charge in handling the execution of the e-Invoicing module in the existing accounting software.

The Present Publication is the 3rd Edition, amended up to 20th August 2022. This book is authored by Aditya Singhania with the following noteworthy features:

• Explanation in complete sync with current features available at the following
  o  GST e-Invoicing Portal
  o  GST e-Invoice API Portal
  o  GST Common Portal
• [Ascertain all Key Changes] that have occurred from time to time along with relevant annexures, FAQs, e-schema, etc.
• [Tabular Presentation] has been made for ascertaining the responsibility of each stakeholder involved
• [Situations & Solutions] have been given at appropriate places
• [Pictorial Representations] have been made for a better understanding
• [Impact on other Verticals of the Business] has been incorporated
• [Process Flow along-with Validations] done at IRP portal is also given

The contents of the book are as follows:

• e-Invoicing – Background and Concept – Capsules
• Need of e-Invoicing
• Mechanism of e-Invoicing
• e-Invoice creation and IT implementation
• Amendment, cancellation & miscellaneous topics of e-Invoicing
• E-Invoicing schema/API – Change in IT System
• Time & manner of issuance – Invoice vis-à-vis E-Invoice
• Tax Invoice vis-à-vis e-Invoice
• Bill of supply vis-à-vis E-Bill of supply
• Debit-credit note vis-à-vis e-Debit-credit note
• Receipt, Refund and Payment Voucher
• ISD invoice and miscellaneous documents
• Quick response (QR) code
• Annexures
  o  Relevant Sections & Rules
  o  Relevant Notifications
  o  Concept Note on e-Invoice Messaging Flow
  o  FAQs on Signed QR Code
  o  Signed QR Code in e-Invoicing System