Bharat E-Invoice under GST CA. J.P. Saraf Edition June 2023

Bharat E-Invoice under GST By CA. J.P. Saraf Edition June 2023

Bharat E-Invoice under GST By CA. J.P. Saraf Edition June 2023

Contents

Chapter 1       Introduction to E-Invoice System

Chapter 2       Incidence of E-Invoicing

Chapter 3       Invoice Registration Portal under E-Invoice System

Chapter 4       Generation of E-Invoice, E-Debit and E-Credit Note

Chapter 5       Cancellation, Amendment of E-Invoice

Chapter 6       E-Way Bill using E-Invoicing System

Chapter 7       GST Return and E-Invoice System

Chapter 8       Offence, Penalties and Punishment

Chapter 9       E-Invoice in various Supply Scenarios

Appendix 1    Relevant provisions of CGST Act/Rules

CGST Act

CGST Rules

Appendix 2    Notifications & Circular relevant to E-invoice under CGST Act

Appendix 3    Error Codes in E-invoice Systems

Appendix 4    User Manual of GST e-invoice preparing and printing tool (GePP)

Appendix 5    User Manual of Bulk Generation & Cancellation Tool

Appendix 6    Master Codes in E-invoice Systems

Appendix 7    GST Suvidha Providers (GSP) in E-invoice Systems