The Goods and Service Tax E-invoice system has issued newly updated Frequently Asked Questions (FAQs) on E-invoicing. 

1. Whether e-Invoice is required for Export of Services?
Ans. Yes, if you are eligible for e-Invoicing, all the invoices of B2B and Exports need to be registered.

2. Is there any time limit for delivery of goods or generation of e-waybill in e-Invoice?
Ans. No, there is no time limit for delivery of goods or generation of e-waybill for the e-Invoice.

3. Do you need to upload RCM Invoices also?
Ans. Yes, if you are eligible for e-Invoicing, all the invoices including RCM invoices issued by the Supplier need to be registered.

4. When billing address is in one state and shipping address is in another state, which GST will apply – IGST or CGST/SGST?
Ans. Type of GST (whether IGST or CGSTS/SGST) is determined by POS (Place of Supply). If the Supplier state is same as POS, then it is CGSTS/SGST else IGST for B2B transactions.

5. How to generate E-invoice for Services?
Ans. The e-Invoice for services may be generated like any other invoice, by mentioning related SAC code and the total price in unit rate and the quantity may be mentioned as one.

6. In how many days can we generate e-Invoice after preparing manual invoice and E-Way bill?
Ans. Ideally, the e-invoice must be generated after preparing the manual invoice and before issuing it to the customer. The system presently allows to register invoices for the previous periods also. 

7. How to include freight charges in E invoice?
Ans. Freight charges may be entered as line items in case there is a GST component or else they may be entered under ‘Other charges’.

8. Whether E-Way bill is mandatory for service invoices?
Ans. No, it is not required. e-Waybill is required only if at least one of the items in the invoice has Goods and the value of invoice exceeds Rs 50 thousand.

9. Whether Shipping bill number and date can be entered in e-Invoice?
Ans. Yes, they can be entered. Please refer the schema of the invoice at https://einvapisandbox.nic.in/version1.03/generate-irn.html#JSONSchema for more details.

10.Is there any time limit to prepare a credit note against E-invoice?
Ans. No, there is no time limit to prepare the credit notes or debit notes against the e-Invoice.

11.Whether shipping bill number is mandatory while preparing E- Invoice?
Ans. No, shipping bill number or date is not mandatory for preparing e-invoice.

12. I have crossed the notified Turnover in the current year, do I need to upload my invoices?
Ans. No, e-Invoice is applicable only if the notified turnover is crossed in the previous years.

13.Can the regular invoice be maintained along with portal generated invoice? Instead of sending the portal generated invoice can we send the regular format to customer.
Ans. Invoice sent to the customer must contain the IRN number and the QR Code. Along with this you may send the regular invoice also.

14. Is e-Invoicing applicable if my customers are of SEZ type?
Ans. Yes, its applicable. If the customer is of type SEZ, then e-Invoice may be generated using transaction type as SEZWP / SEZWOP by the Supplier.

15. In how many days can we generate e-Invoice after making the invoice and e-waybill?
Ans. Ideally, e-invoice must be generated after making the manual invoice and before issuing the invoice to the customer. Presently, system allows for the invoices to be registered for previous period also.

To access the complete FAQs Click here