GST e-Invoicing -A Comprehensive Guide to e-Invoicing Sept 2020 Edition

This book is a comprehensive guide in understanding the background, concepts, issues involved and smooth implementation of ‘GST e-Invoicing’, with effect from 1st October 2020. It explains everything about e-invoicing along with relevant illustrations, tables and diagrams.
The book serves as a ready referencer for all the professionals, technical experts and project-incharge involved in handling execution of e-invoicing module in the existing accounting software. Explanation is in complete sync with the current features available at the GST e-invoicing portal, GST e-invoice API portal as well as the GST Common portal.
The present publication is the 2nd Edition, as amended up to 25th August 2020, with the following noteworthy features:

• Tabular presentation has been made for ascertaining the responsibility of each stakeholder involved
• Situations and their solutions have been given at appropriate places
• Pictorial representations have been made for better understanding
• Impact on other verticals of the business have been incorporated
• Process flow along-with validations done at IRP portal is also given
• The book incorporates the following:
  o   Background and concept of electronic invoicing in the form of capsules
  o   Need of E-Invoicing
  o   Mechanism of E-Invoicing
  o   E-Invoice creation and IT implementation
  o   Amendment, cancellation & miscellaneous topics of E-Invoicing
  o   E-Invoicing schema/API – Change in IT system
  o   Time & manner of issuance – Invoice vis-à-vis E-Invoice
  o   Tax Invoice vis-à-vis E-Invoice
  o   Bill of supply vis-à-vis E-Bill of supply
  o   Debit-credit note vis-à-vis E-Debit-credit note
  o   Receipt, refund and payment voucher
  o   ISD invoice and miscellaneous documents
  o   Quick response (QR) code
  o   Annexures : (i) Relevant Sections & Rules, (ii) Relevant Notifications, (iii) Concept Note on E-Invoice Messaging Flow, (iv) FAQs on Signed QR Code, (v) Signed QR Code in E-Invoicing System