Mechanism of E-invoice generation and Crucial role of IT systems

As highlighted above, the taxpayers can continue to issue invoices from their current ERP/billing systems, however, such invoices shall capture additional fields of e-invoice such as IRN as generated from IRP. It is necessary that such IRN shall be printed over the invoice and therefore ERP systems need to be strengthened enough to automatically interact with IRP on a real time basis i.e. as and when a invoices is issued, it shall capture QR Code generated from IRP.

Key considerations from ERP/ IT perspective:

  •  Identifying the additional mandatory fields to be captured in Invoice/Sales/Purchase reports, etc
  • Flagging of type of documents/ transactions to be exported to IRP for identifying the transactions on which requirement of e-invoicing gets triggered
  •  Configuration/changes/additional fields to add IRN and QR code on invoice
  • Billing System Provider/ERP providers readiness to configure/integrate to requirements of e-invoices
  • Impact on billing system and ERP integration

As per the FAQs released by CBIC, below mentioned modes of generation of e-invoice will be available to the taxpayers:
i. Web based
ii. API based
iii. Mobile app based
iv. Offline tool based
v. GST based

All the taxpayers who may be presently preparing and filing GST returns or generating e-waybills without any automation in ERP systems will now have to mandatorily shift to a fully automated system with configuration for e-invoicing requirements.


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