Taxmann's GST e-Invoicing – Understand the background, concepts & issues surrounding e-Invoicing with explanation in sync with GST e-Invoicing Portal, GST e-Invoice API Portal, and GST Common Portal

Aditya SInghania

Sep 2022 · Taxmann Publications Private Limited

About this ebook

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 3rd Edition, amended up to 20th 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

o GST e-Invoicing Portal

o GST e-Invoice API Portal

o 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

o Relevant Sections & Rules

o Relevant Notifications

o Concept Note on e-Invoice Messaging Flow

o FAQs on Signed QR Code

o Signed QR Code in e-Invoicing System

Ratings and reviews

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About the author

Aditya Singhania has authored a few books on GST since the advent of GST, like GST Registration, GST on Transition, GST Refunds, GST Audit & Annual Return, GST Practice Manual, GST on Financial Services, GST New Returns and GST e-invoicing.

He has given his views on crucial developments in GST from time to time in Economic Times, Business Standard, The Hindu, etc. He has also been a panellist on Times Now, BTVI, FIEO, Business Standard, and CII. He has also received a letter of appreciation from the Minister of State of Finance, Shri Arjun Ram Meghwal, on the launch of his first book in 2016, which was published much before the launch of GST in India. He has served as a Deputy General Manager, Taxation, in a reputed Software Company. He has also served as a Senior Manager, Indirect Tax in one of the service sector companies having a turnover of around 80,000 Crores. He handled the framework of tax policies, implementation of changes in GST, business advisory, compliance support, response to notices, summon & litigation, including writ petition pertaining to GST. He has done research on GST and has laid down various conceptual papers. His forte is in analyzing the business situation & accordingly advising the clients by articulating the provisions of the law.

Aditya Singhania promoted a firm by the name Singhania's GST Consultancy & Co., which facilitates advisory, consultancy and litigation services on core indirect tax matters.