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 field	Remarks
1	Document Type Code	The 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.
2	Supplier_Legal Name	The 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.
3	Supplier_GSTIN	GSTIN of the supplier raising the e-invoice
4	Supplier_Address	Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice. This address should be the legal registered address with the RoC.
5	Supplier_Place	Supplier’s location such as city/town/village must be mentioned as per records.
6	Supplier_State_Code	The state must be selected from the latest list given by GSTN
7	Supplier Pincode	The place (locality/district/state) of the supplier’s locality
8	Document Number	For 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.
9	Preceeding_Invoice_Reference and date	The 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.
10	Document Date	The 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.
11	Recipient_ Legal Name	The official name of the buyer, and their legal name. Ex – One97 Communications Pvt ltd.
12	Recipient’s GSTIN	The GSTIN of the buyer to be declared here. For GST input credit, this is mandatory to be checked and written.
13	Recipient’s Address	Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice
14	Recipient’s State Code	The place of supply state code to be selected here
15	Place_Of_Supply_State_ Code	The state code should be chosen from the latest list of states provided by the state.
16	Pincode	The 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.
17	Recipient Place	Recipient’s location (City/Town/Village)
18	IRN- Invoice Reference Number	This 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.
19	ShippingTo_GSTIN	GSTIN of the buyer, or the person who will be receiving the product, or service.
20	Shipping To_State, Pincode, and State code	State pertaining to the place to which the goods and services invoiced were or are delivered
21	Dispatch From_ Name, Address, Place, and Pincode	Entity’s details (name, and city/town/village) from where goods are dispatched
22	Is_Service	Whether or not the supply of service must be mentioned. This is to be answered as Y/N.
23	Supply Type Code	This 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.
24	Item Description	This 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”.
25	HSN Code	The applicable HSN code for particular goods/service must be entered
26	Item_Price	The unit price, exclusive of GST, before subtracting item price discount, can not be negative
27	Assessable Value	The 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
28	GST Rate	The 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.
29	IGST Value, CGST Value, and SGST Value Separately	For 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.
30	Total Invoice Value	The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals

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.