What data format does e-invoice use?

The e-invoice schema (version 1.1 by GSTN) includes sections for transaction details, document details, seller, buyer, item list with HSN and tax breakdown, and value details including assessable value and total tax.

E-Invoice JSON Generator

Generate e-invoice JSON in the GSTN schema format. Fill details and download the JSON for IRP submission. No sign-up required.

Transaction Details

Supply TypeDocument TypeDocument NumberDocument Date

Seller Details

Seller GSTINLegal NameStatePIN Code

Buyer Details

Buyer GSTINLegal NameStatePIN Code

Item Details

DescriptionHSN/SAC CodeQuantityUnit Price (₹)GST Rate (%)

E-Invoicing Under GST — Complete Guide

E-invoicing under GST requires businesses above the prescribed turnover threshold to report B2B invoices to the Invoice Registration Portal (IRP) in a standard JSON format. The IRP validates the data, generates a unique Invoice Reference Number (IRN), digitally signs the invoice, and returns a QR code.

Who Needs E-Invoicing?

Businesses with aggregate turnover exceeding ₹5 crore (FY 2017-18 onwards)
Applicable for all B2B supplies, exports, and SEZ supplies
Not required for B2C supplies, nil-rated/exempt supplies, or non-GST supplies
Insurance, banking, financial institutions, NBFCs, and GTA are exempt

E-Invoice JSON Schema

Version: Schema version (currently 1.1)
TranDtls: Tax scheme, supply type, reverse charge flag
DocDtls: Document type (INV/CRN/DBN), number, and date
SellerDtls: Seller GSTIN, legal name, address, state code
BuyerDtls: Buyer GSTIN, legal name, address, state code, POS
ItemList: Line items with HSN, qty, rates, and tax amounts
ValDtls: Aggregate values — assessable, taxes, total

Penalties for Non-Compliance

100% of tax due or ₹10,000 — whichever is higher
Buyer cannot claim ITC on invoices missing IRN
E-way bill cannot be generated without a valid IRN

Frequently Asked Questions

What is e-invoice under GST?

E-invoicing requires businesses above the turnover threshold to report B2B invoices to the IRP in JSON format. The IRP returns a unique IRN and signed QR code for each invoice.

Who needs to generate e-invoices?

Businesses with aggregate turnover exceeding ₹5 crore in any FY from 2017-18 onwards. The threshold has been progressively lowered from ₹500 crore.

What is the JSON format for e-invoice?

The e-invoice JSON follows GSTN Schema v1.1 with sections: Version, TranDtls, DocDtls, SellerDtls, BuyerDtls, ItemList, and ValDtls.

What happens if e-invoice is not generated?

Penalty of 100% of tax due or ₹10,000 (whichever is higher). The buyer loses ITC, and e-way bills cannot be generated without a valid IRN.