Avalara India > Blog > Goods and Services Tax > CBIC releases concept note on e-invoice

CBIC releases concept note on e-invoice

  • Mar 19, 2020 | Viren Shah

The Central Board of Indirect Taxes and Customs (‘CBIC’) had earlier announced the introduction of e-invoicing for reporting of business-to-business invoices, voluntarily, from January 1, 2020.

With respect to the earlier notice, the CBIC has now released a concept note explaining the concept of e-invoice and how it operates. Some of the key aspects covered in the concept note are as under:

  • Registration of e-invoice: An e-invoice can be registered through Invoice Registration Portal (‘IRP’) using the following six methods:
    1. Web-based;
    2. Application Programming Interface (API) based;
    3. SMS based;
    4. Mobile application based;
    5. Offline tool based;
    6. GST Suvidha Provider (GSP) based
  • Modification of e-invoice already reported: Any amendment in e-invoice already uploaded on IRP can be done only on the GST portal. 
  • Cancellation of e-invoice: The seller can upload the IRN of e-invoice already reported if he has cancelled that invoice. The invoice cancellation can be made as per the procedure given under the accounting standards. 
  • Printing of invoice: The taxpayers will receive a signed JSON from the IRP. The JSON file can be converted into a readable format and populated into a pdf file. The taxpayers can then print their invoice as they do currently after placing their business logo and other information as per their requirements.

To understand how Avalara can help you with GST compliance, visit www.avalara.com


Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Viren Shah
Avalara Author Viren Shah
Viren Shah, a member of the Institute of Chartered Accountants of India and a Bachelor of Commerce from Mumbai University, has experience of more than a decade in Corporate and International Taxation. He specializes in Domestic and International Taxation, with specific emphasis on cross border transactions and exchange control laws with respect to inbound and outbound investments. He has vast experience in advising companies across various industries.