The mandatory requirements for e-invoices in India include:
- The following fields must be included in the invoice:
- Supplier's name, GSTIN and address
- Recipient's name, GSTIN and address
- The issue date
- HSN code for goods or services
- Description of goods or services
- Amount of goods or units
- The supply's total worth
A QR code must be included in the invoice which can be scanned by a mobile device to access and validate the invoice. The QR code should include the following information:
- Supplier’s GSTIN
- Recipient’s GSTIN
- Invoice number
- Date of invoice
- Invoice value
- Number of line items
- HSN code of the main item
- Unique Invoice Reference Number (IRN)
IRP Portal
The e-invoices of organizations with a turnover of more than ₹5 crores must be uploaded to the IRP portal. The IRP portal will authenticate the invoice data and provide a file with a digitally signed QR code and an IRN.
