IRIS ONYX

E-Invoicing Solution
How to get ready for the
Mandate?

IRIS GST
 Who We Are?
A leading structured data solutions company with global
presence in regulatory and compliance reporting software

Users of IRIS Solutions in 32+ Countries and has 20+ years of

regtech experience

IRIS clients include Enterprises, Business registries, Central

Banks, Stock Exchanges, Regulators and governments

IRISGST, a business line of IRIS is one of the first batch of

authorized GSPs

An active partner in the GSTN ecosystem participating in beta

tests and review discussions

IRISGST has satisfied clients across 52 industries with industry

specific GST compliance requirements

IRIS GST 2
 In this Webinar
• The e-Invoicing Mandate
• E-invoicing Mandate in India
• Participants and process flow
• IRP System and E-Invoice Data Fields
• Readiness of IRP System and APIs released
• Comparative analysis of Data Sets available
• Mandatory and Optional Fields
• Comparative Analysis of e-Invoice Data Fields with IRIS GSTR 1 and E-way Bill
• Validations and Anticipated Changes
• The Impact
• High Level Business Flow for taxpayers
• How to prepare for the mandate?
• The Management
• The IT Team
• The Operations/IDT Team
• IRIS Recommendations
• IRIS Onyx

IRIS GST 3
 The Mandate
Who is covered under the mandate

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 E-invoicing Mandate in India Summarized

B2B / B2G /EXP API Access -

IRN to be generated and invoice Direct or via
digitally signed by Govt (IRP) GSP
Turnover > 500 cr
Voluntary Basis -> 1st Jan 2020
Mandatory -> 1st Apr 2020
B2C
Self-generated QR code on
invoices

Turnover > 100 cr B2B / B2G /EXP

Voluntary Basis -> 1st Feb 2020
API Access -
IRN to be generated and invoice
Mandatory -> 1st Apr 2020 digitally signed by Govt (IRP) via GSP

IRIS GST 5
 Key highlights
Who can generate? For which transactions?

• Supplier • Business to Business(B2B) invoices

• Ecommerce operator • Business to Government (B2G) invoices
on behalf of supplier • Business to Export invoices
• Reverse Charges invoices
• Supplies through e-Commerce
Operator

What will IRP send as response?

For which documents?

• Invoice • Digitally signed invoice data

• Digitally signed QR code
• Debit Note • IRN (also be part of signed data)
• ACK Number
• Credit Note • ACK Date
• Status

IRIS GST 6
 Participants and process flow

B2B Invoices

• Taxpayers to continue generating invoices as

per current practices
• Generated invoices to be registered with
Government (IRP system)
• Digitally signed data will be returned by IRP
• Taxpayers can use the IRN, QR Code /Digitally
signed data and create invoice output as per
their needs
• E-invoice data will be populated in to Eway Bill
system. Additional data to be provided on Eway
Bill system for generating EWB
• E-invoice data will be populated in ANX1. From
ANX 1 data will be sent to ANX 2 (for purchaser)

B2C Invoices

• Generate QR code for printing/using on invoice

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 The IRP system and
Data Fields
Current status and key highlights

IRIS GST 8
 Readiness of IRP system
Jan 1st 2020, CGST rules updated to
notify the e-invoice fields in the form API Specification Released
GST INV-01
Jan 1st 2020, API specification and Authentication – For establishing
guidance was released by NIC connection between IRP system and
(developed the 1st IRP system) taxpayers via API

Actual APIs released - Jan 7th 2020
Onboarding with IRP will be a necessary
step to participate in testing.
GSPs and taxpayers covered
under the mandate are eligible
for onboarding
IRIS has successfully integrated with
IRP sandbox system and testing is in
progress
Generate IRN – For generating IRN by
registering invoice with IRP
Cancel IRN – For cancelling a generated IRN
Get E-invoice details – Fetch data for e-
invoice by IRN
Get GSTIN Details – Select Taxpayer details

Links for referring e-invoicing documents & FAQs

• Latest Notification, concept note by GSTN - https://www.gstn.org/e-invoice/
• API Specification for sandbox testing on NIC (For Direct Integration) - https://einv-apisandbox.nic.in/
• IRIS Blogs on E-invoicing mandate - https://www.irisgst.com/category/blog/e-invoicing/

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 3 Versions of data sets
Draft Version Notified Version API Version 1

E-Invoice Standard E-Invoice data fields API specification

released for public notified in GST INV 01 on released on Jan 01.,
consultation Jan 01.,2020 2020

Comparing Notified and API Version

We expect
• Of 53 data fields which are only in
notifications, we anticipate about

53 78 40
Only in Only in API
•
11 at least to get included in API.

About 10 Additional fields in API,

could eventually be included in the
Notification Common Version
notified list

Total in Notified : 131 Total in API : 118

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 Analysis of e-Invoice Data Fields (Approx.)
54 Mandatory Details 64 Optional Details
Invoice Details 2 1 Fields like IRN(Invoice reference No.), tax scheme (GST)
and version of Schema.
Transaction Details 3 2 Type of transaction, transaction mode, whether reverse
charge, ecommerce GSTIN
Document details 3 1 Document Type, No., Date

Supplier Details 5 6 GSTIN, address details, email and phone no. of supplier

Buyer Details 5 6 GSTIN, address details, email and phone no. of buyer
*Dispatch From GSTIN, address details, email and phone no. of dispatch
Details 5 6 from party
GSTIN, address details, email and phone no. of ship to
*Ship To Details 5 6 party
Line Item details such as HSN, quantity, rate as well as
Item Details 13 9 batch details if any
Value Details 8 2 Invoice Level Values like tax amounts, other charges etc.

Payment Details 0 11 Account information, payment terms etc.

Invoice Reference Giving reference for previous document and other
Details 0 11 references like project, vendor PO reference etc.
In case if transaction type is Export then shipping bill
*Export Details 5 3 details, foreign currency etc.
*Sections are optional. If used, the mandatory fields are recommended. Other sections, mandatory implies required for registering on IRP.
In case of line item, data will be repeated for every line item.
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 Comparative Analysis
Of e-Invoice Data Fields as per API and IRIS GSTR 1 and Eway Bill

Mandatory (if this

Mandatory section is selected Optional Grand Total
or used)

System computed 1 1 2
Common - GSTR 1 and EWB 15 3 2 20
Available in EWB 6 4 5 15
Available in GSTR1 3 2 9 14
New Field - Can be derived 9 4 13
New Field - To be provided by
5 5 44 54
taxpayer
Data Input Fields 39 15 64 118
Header Row-No input needed 6 6 12
Grand Total 45 15 70 130

IRIS GST 12
 Anticipated changes in data fields
Additional fields of notification which
can get added in API
• Freight
• Insurance
• Packaging and Forwarding
• Transporter Id
• Mode of transportation
• Distance of transportation
• Transporter Name
• Transporter Doc No
• Transporter Doc Date
• Vehicle No
• Digital Signature of the Document
IRIS GST
Additional fields of API which will
continue /notified
• Export Category: DIR-DIRECT, DEM-DEEMED, SEZ-SEZ,
SED-SEZ DEVELOPER
• Export Payment - Y for With Payment, N for Without
Payment
• Shipping Bill No.
• Shipping Bill Date
• Port Code
• Total Invoice value in Foreign Currency
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 Tax amount validations
Line item level
• Taxable Value of Item = Quantity X Selling Unit Price
• C/S/IGST Value of Item = Taxable Value of Item X respective rate
• State Cess Value of Item = Taxable Value of Item X State Cess Rate
• Non-Advol Cess Value of Item = Quantity X Non-Advol Cess Rate
• Total Value of Item = Taxable Value of Item + SGST Value of Item + CGST Value of
Item + IGST Value of Item + Cess Value of Item + State Cess Value of Item + Non-
Advol Cess Value of Item

Invoice level
• Total Taxable Value = Taxable Value of all Items
• Total C/S/IGST/Cess/State Cess Value = C/S/IGST/ Cess/State Cess Value of all Items
• Total Invoice Value = Total Taxable Value + Total SGST Value + Total CGST Value +
Total IGST Value + Total Cess Value + Total State Cess Value + Total Non-Advol Cess
Value - Discount Amount + Other Charges

Tolerance of calculated Total Invoice Value and entered Total

Invoice Value can be plus or minus Rs. 2

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 Some Queries answered

As per API guidance and validation rules IRN Is

Is IRN required for required for RCM transactions as follows
RCM invoices? • In case of B2B RCM transaction, supplier to
generate IRN

The mandate and the rules are designed

Can IRN be generated for considering B2B transactions. IRN for B2C
B2C transactions? transactions should not be requested

Invoice print can be as per taxpayer needs. Best

Is IRN to be printed on invoice? practices as published on IRP portal mention QR
and IRN should be printed

As per validation rules published the number of line

How many line items can be items that can be included in invoice for e-invoicing
included in an invoice is 1000.

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 Some Queries Cleared(contd..)
Amendment can happen either after or before the
Can we amend an return is filed. If it is after filing of return then
invoice after IRN is amendment will be done through amendment
generated? table as per ANX-1 process. If invoice saved needs
to be amended before return is filed, taxpayer will
go and amend in ANX-1 directly. However GSTN
will maintain both the original IRN auto-populated
invoice and amended invoice for audit purposes.
Other option is for TP to issue a Cr/Dr Note and
amend value.

Can I cancel the invoice after Invoice can be cancelled within 24 hours of
generating IRN? generation of IRN. Post that
TP can issue a Cr/Dr Note

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 The Impact
How to prepare for the future

IRIS GST 17
 High level Business Flow for taxpayers
Register Invoice
Send minimum or all available
data fields to IRP
IRP will provide unique IRN, QR
code and signed JSON in
response
Registered invoice will be valid
for all subsequent processes
such as sharing with customers
IRIS GST
Exchange
Generate EWay Bill Prepare ANX1
IRP will send e-invoice data to
IRP will send the e-invoice data
GST portal for populating ANX1
to Eway Bill System for
populating Part A
Taxpayers will have an option
Taxpayer will have an option to
to get the filled ANX 1 data
get the filled Part A data
Remaining fields required for
Remaining fields required for
ANX 1 for IRP registered
Part A and/or Part B to be
invoices to be uploaded by
uploaded by taxpayer
taxpayers
Eway Bill System will return
EWB number From ANX 1, the New Returns
flow will take over.
Active and valid EWB to be
Invoice details from ANX 1 will
used for moving the goods
be populated in ANX 2 of the
recipient
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 For the Management

• In-house development or
• Processes which require opting for intermediate
real-time generation of layers which can generate
Identifying the IRN e-invoice
• Processes which can Deciding the
internal systems • Checking the readiness of
adopt batch /passive scope for e- eco-system to meet the e-
and processes IRN generation invoice change – invoicing mandate
which get • API integration for short term and • Orienting internal teams –
impacted by automated IRN
long term IT, Taxation and
e-invoicing generation Operations

• Billing software, ERP, • Minimum mandatory

manual billing Aligning of • Mandatory + Optional
• B2B and B2C transactions business • Mandatory + Optional + Other Tasks
• Reconciliation and Additional
processes to IRN
recording of purchase
invoices with IRN

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 For the IT Team

• Capture and generate

Evaluate the output for generating
changes needed IRN Scope of API
in IT system to • Store IRN and QR code Integration for • Automated purchase
adopt e-invoice received from IRP IRN transaction input by
• Render QR code /IRN on
standard reading IRN response
the invoice format

• Current scope – B2B • Single vs. bulk invoice

Transactions details
• Provide for expected • Recording API response in Enhancements to
Update systems
future changes such as system consider
other document types
• QR code generation for
all invoices

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 For Operations/IDT Team

Defining the processes for e-

invoicing and allied activities

• Sending and accepting of B2B invoices post IRP

registration
• Payment conditions and ITC claim linked to Education and awareness to internal
verification of IRN teams and vendors
• Pre-verification of data with vendors/customers
before generating IRN
• Maintaining IRN for purchase invoices

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 IRIS Recommendations

Invoice registration with IRP should be embedded in the business processes

Integrating with third party solutions for seamless experience and avoid disruption
to existing process

Enhance internal systems to maintain IRN and QR code received from IRP

Equip and educate supply chain for a smooth GST compliance and ITC claim

Adopt QR code for all transactions other than B2B and B2C

Provide for auto population of QR code & signed E Invoice response from IRP by two way
integration.

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 IRIS ONYX
Proposed solutions and features

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 IRIS ONYX : Our Approach

Send data once, rest we manage or reconcile

• Seamless integration with other IRIS GST offerings for GST compliance and Eway Bill

Leverage existing user base and set-up

• Flexibility to adopt user base, business hierarchy and address rights already defined in IRIS
GST

Extract data in your format

• One time mapping of your custom data formats to IRIS formats

Minimal disruption to existing processes

• Input formats and integration options similar to currently followed in IRIS GST
• Repurposing and auto-populating of data from IRP to GSTR 1/ANX-1 and reconciliation
• All validations done at stage of Invoice generation

Communicate and collaborate

• Single platform for you and your customers and suppliers to view, share and collaborate

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 IRIS ONYX : Complete E-invoicing Solution

E-invoice Standard Ready Format

API IRP Portal

Integration (GSTN)
Taxpayer
Upload / Data Entry
Web Portal
IRIS ONYX
Import / Data Entry IRIS Sapphire
GST portal
Desktop utility (GST Returns)

Transform
Custom formats

IRIS Topaz NIC portal

IRIS Garnet
(Eway Bill)

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 Key Highlights of IRIS Onyx

Business & Standard & Upload Invoice Invoice Print Invoice Sharing
User Advanced – PAN, GSTIN, Template & Archiving
Management Validations POB

Alerts and Reminders MIS and Reports Masters Reconciliation

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 Any Questions??

IRIS GST
 https://www.irisgst.com/iris-onyx/

www.irisbusiness.com

support@irisgst.com

IRIS GST