Quick reference to E-invoices under GST-Recent notifications
E-Invoices under GST
![Quick reference to E-invoices under GST-Recent notifications E-invoices under GST-Recent notifications](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjZ3AvQdjv79neYpoPtjcDegBncH2pcP04884tgI6jSOo1vO3NoG2L0jMDsZ0zPsVvRB3-PGOIZyeAgohcBKDuHzUfqp6c7XpsHsODRGuX-6Y0PQ2Vd3c-Du0aukDT2Ewf_djat3VJbKQQ/s16000/e-invoices.png)
The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020.
Who is liable to prepare e-invoices?
Registered person, whose aggregate turnover in a financial year exceeds one hundred crore (Rs. 20 Crore w.e.f. 01/04/2021)* rupees, as a class of registered person who shall prepare e-invoice.
Is there any facility to prepare e-invoices?
The
Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice:
www.einvoice1.gst.gov.in;
www.einvoice2.gst.gov.in;
www.einvoice3.gst.gov.in;
www.einvoice4.gst.gov.in;
www.einvoice5.gst.gov.in;
www.einvoice2.gst.gov.in;
www.einvoice3.gst.gov.in;
www.einvoice4.gst.gov.in;
www.einvoice5.gst.gov.in;
www.einvoice6.gst.gov.in;
www.einvoice7.gst.gov.in;
www.einvoice8.gst.gov.in;
www.einvoice9.gst.gov.in;
www.einvoice10.gst.gov.in
#http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-69-central-tax-english-2019.pdf
Is there any format of e-invoice?
The invoice shall be prepared in FORM GST INV-01 after obtaining an Invoice Reference Number by
uploading information contained therein on the Common Goods and Services Tax Electronic
Portal
#http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-68-central-tax-english-2019.pdf
Quick Response (QR)code
E-invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred
crore rupees, to an unregistered person (B2C) shall have QR Code
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