This book is a comprehensive guide on e-Invoicing. It assists the reader in understanding the following with respect to e-Invoicing

• Background
• Concepts
• Issues

This book serves as a ready referencer for all tax professionals, technical experts, and the project-in-charge in handling the execution of the e-Invoicing module in the existing accounting software.

The Present Publication is the 3^rd Edition, amended up to 20^th August 2022. This book is authored by Aditya Singhania with the following noteworthy features:

• Explanation in complete sync with current features available at the following
  • GST e-Invoicing Portal
  • GST e-Invoice API Portal
  • GST Common Portal
• [Ascertain all Key Changes] that have occurred from time to time along with relevant annexures, FAQs, e-schema, etc.
• [Tabular Presentation] has been made for ascertaining the responsibility of each stakeholder involved
• [Situations & Solutions] have been given at appropriate places
• [Pictorial Representations] have been made for a better understanding
• [Impact on other Verticals of the Business] has been incorporated
• [Process Flow along-with Validations] done at IRP portal is also given

The contents of the book are as follows:

• e-Invoicing – Background and Concept – Capsules
• Need of e-Invoicing
• Mechanism of e-Invoicing
• e-Invoice creation and IT implementation
• Amendment, cancellation & miscellaneous topics of e-Invoicing
• E-Invoicing schema/API – Change in IT System
• Time & manner of issuance – Invoice vis-à-vis E-Invoice
• Tax Invoice vis-à-vis e-Invoice
• Bill of supply vis-à-vis E-Bill of supply
• Debit-credit note vis-à-vis e-Debit-credit note
• Receipt, Refund and Payment Voucher
• ISD invoice and miscellaneous documents
• Quick response (QR) code
• Annexures
  • Relevant Sections & Rules
  • Relevant Notifications
  • Concept Note on e-Invoice Messaging Flow
  • FAQs on Signed QR Code
  • Signed QR Code in e-Invoicing System