Mandatory Fields In An E-Invoice

The process of creating an e-invoice that has the IRN number, and the unique QR code requires the companies to submit their invoices on the website in a certain format, and to do that one has to adhere to the standards set by the government to successfully create an e-invoice. 

You can create free invoices using our e-Invoicing software that is compliant with the latest compliances and will help you create beautiful invoices, send them, and track them. 

In the table below, you can find all the fields that are required and should be ready before you upload it on the portal to generate an e-invoice. 

Sl. no.Name of the fieldRemarks
1Document Type CodeThe type of document must be specified. Is this a GST invoice, or a Credit Note, or a Debit Note? Credit notes are issued when an invoice is canceled, and debit notes are issued when there’s an upsell, or new charge commissioned to a client, and they owe you money. 
2Supplier_Legal NameThe legal name of the supplier must be as per the registered PAN card. Example – Ola Cabs is registered as ANI technologies, so one should mention their legally registered name. 
3Supplier_GSTINGSTIN of the supplier raising the e-invoice
4Supplier_AddressBuilding/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice. This address should be the legal registered address with the RoC. 
5Supplier_PlaceSupplier’s location such as city/town/village must be mentioned as per records.
6Supplier_State_CodeThe state must be selected from the latest list given by GSTN
7Supplier PincodeThe place (locality/district/state) of the supplier’s locality
8Document NumberFor unique identification of the invoice, a sequential number is required within the business context, time frame. The document numbers are to be maintained in a serial number as per government mandates. Ensure your document numbers are in series. Example – I101, or CN101, DB101, or any unique code that your company follows. 
9Preceeding_Invoice_Reference and dateThe Details of the original invoice which is being amended by a subsequent document such as a debit and credit note. This is required when you have any additional documents relating to the document. For example, if one raises a credit note or a debit note, they are attached to an invoice, so in such cases, any additional document, and their serial number should be mentioned. 
10Document DateThe date when the invoice was issued. However, the format under explanatory notes refers to ‘YYYY-MM-DD’. You have the option to include the start date and the closing date of the document. This allows better tracking but is optional. 
11Recipient_ Legal NameThe official name of the buyer, and their legal name. Ex – One97 Communications Pvt ltd. 
12Recipient’s GSTINThe GSTIN of the buyer to be declared here. For GST input credit, this is mandatory to be checked and written. 
13Recipient’s AddressBuilding/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice
14Recipient’s State CodeThe place of supply state code to be selected here
15Place_Of_Supply_State_ CodeThe state code should be chosen from the latest list of states provided by the state. 
16PincodeThe place (locality/district/state) of the buyer on whom the invoice is raised/ billed must be declared here if any. Ex – 800013 is the Pincode for an address in Patna, Bihar.
17Recipient PlaceRecipient’s location (City/Town/Village)
18IRN- Invoice Reference NumberThis field is to be left blank and is filled after you have uploaded your invoice to the portal. A unique number called the IRN is generated, and upon successful acceptance, an acknowledgment is sent to your registered email with the IRN number on it.
19ShippingTo_GSTINGSTIN of the buyer, or the person who will be receiving the product, or service. 
20Shipping To_State, Pincode, and State codeState pertaining to the place to which the goods and services invoiced were or are delivered
21Dispatch From_ Name, Address, Place, and PincodeEntity’s details (name, and city/town/village) from where goods are dispatched
22Is_ServiceWhether or not the supply of service must be mentioned. This is to be answered as Y/N. 
23Supply Type CodeThis is optional, and is to be chosen from a dropdown, and the options are B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP. This code is uniquely used to identify the kind of business transaction thereby keeping the data clearly marked.
24Item DescriptionThis is an additional detail that you can include in the invoice or the relevant document which includes more details about the transaction. Example – “Purchase of umbrellas by a school”.
25HSN CodeThe applicable HSN code for particular goods/service must be entered
26Item_PriceThe unit price, exclusive of GST, before subtracting item price discount, can not be negative
27Assessable ValueThe price of an item, exclusive of GST, after subtracting item price discount. Hence, Gross price (-) Discount = Net price item, if any cash discount is provided at the time of sale
28GST RateThe GST rate represented as a percentage that is applicable to the item being invoiced. The GST rates vary with HSN codes, and one should check the corresponding rates on the GST portal. 
29IGST Value, CGST Value, and SGST Value SeparatelyFor each individual item, IGST, CGST and SGST amounts have to be specified. This is important because this allows the government to transfer the GST to the relevant government, between the center, and the state. 
30Total Invoice ValueThe total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals
List of all the mandatory fields in an e-invoice

The above table mentions all the crucial elements that should be mentioned in the invoice, before generating the IRN, and the QR code for an e-invoice.