e-Invoice JSON: A Guide on Format, Use, Validation Error, and Software Changes
- Farheen Mukadam
- Jul 14
- 8 min read
A new feature on the Goods and Services Tax Network's (GSTN) e-Invoice Portal lets taxpayers download e-invoices in JSON and PDF formats. Users can now conveniently view both issued and received e-invoices thanks to this new capability. Users can choose to download the bills individually or in bulk for a full month, and they are available in both JSON and PDF formats. It is noteworthy that the JSON files are available for up to six months, guaranteeing prolonged access to this information. For taxpayers, this feature is crucial because it allows them to keep well-organised digital documents, which enhances efficiency and transparency during tax audits and assessments. Users are encouraged to plan their downloads for off-peak times, especially in the first few days, to avoid system overload and guarantee a seamless experience. In this article, we will explain the concept and working of e-invoice in the JSON format in detail.
Table of Contents
What is a JSON File?
The full form of JSON is JavaScript Object Notation and is computer file that makes use of Java. An open-standard file format, it transmits data objects comprising array data types and attribute-value pairs with human-readable text. The format is simple to read and write. The format is utilised for sending structured data between a web application and a server. As such, it functions as a substitute for XML.
JSON File in GST: Purpose and Use
In order to comply with GST, the JSON file is utilised to send invoice data to different government portals. It involves creating e-way bills and filing GST reports. It will be utilised to create an electronic invoice in its most recent application. Because it keeps data in arrays and facilitates faster and easier data transfer, JSON syntax is incredibly user-friendly and among the greatest tools for transferring data of any size. In order to generate an e-way bill and submit invoice data for filing a GST return in GSTR-1, a JSON file is utilised. The seller must upload the JSON invoice data to the IRP to utilise the e-invoicing system.
JSON e-Invoice Updates
August 1, 2022: By virtue of notice no. 17/2022, the e-invoicing system for business-to-business transactions has now been expanded to include companies with a yearly total turnover above Rs. 10 crore up to Rs. 20 crore, as of October 1, 2022.
April 13, 2023: On April 12 and 13, 2023, the GSTN issued an advisory requiring taxpayers with a yearly turnover of at least Rs. 100 crore to submit tax invoices and credit-debit notes to the IRP within 7 days of the issuance of the invoice or CDN on May 1, 2023.
May 6, 2023: The GST Network postponed the implementation of the rule that set a seven-day deadline for submitting old electronic invoices on the IRP portals for a period of 3 months.
May 10, 2023: CBIC announced the sixth phase of e-invoicing on May 10, 2023. Taxpayers who made more than INR 5 crore in any of the 2017–18 fiscal years are now required to send electronic invoices starting on August 1, 2023.
Benefits of e-Invoice JSON Format
Standardisation: To ensure consistency across various invoicing systems, the E-Invoice JSON format follows a standardised structure. This standardisation guarantees that invoices are understood by all parties and facilitates better business communication.
Data Accuracy: Less manual data entry means fewer errors, which results in more accurate invoices. Cash flow is improved by accurate data, which guarantees fewer disagreements and payment delays.
Efficiency: Automating the invoicing process increases overall efficiency by accelerating the transaction cycle. Businesses are able to concentrate on other crucial duties because efficient operations save time and money.
Cost reductions: Significant cost reductions are achieved by eliminating the requirement for manual processing and paper-based invoicing. Savings can be put back into the company to spur expansion and creativity.
Compliance: By offering a uniform structure for invoices, this service assists companies in meeting regulatory obligations. Adherence to rules prevents fines and guarantees efficient operations.
e-Invoice JSON Sample Format
Two different e-invoice formats have been made available by the government. One only has the required fields, whereas the other comprises required and optional fields. The template with only required fields is shown below: Two different JSON formats are used for e-invoicing. Request JSON is the first, and Response JSON is the second. A taxpayer uses Request JSON to upload their information to IRP, while IRP uses Response JSON to report status, validation problems, and other facts. An invoice's JSON format is provided below:
{
“TaxSch”:”GST”,
“Version”:”1.0”,
“Irn”:””,
"TranDtls": {
"Catg": "B2B",
"RegRev": "RG",
"Typ": "REG",
"EcmTrnSel": false,
"EcmTrn": "N",
"EcmGstin": null
},
"DocDtls": {
"Typ": "INV",
"No": "sadsd",
"Dt": "2024-11-10",
"OrgInvNo": null
},
"ExpDtls": {
"ExpCat": null,
"WthPay": null,
"ShipBNo": null,
"ShipBDt": "2024-11-10",
"Port": null,
"InvForCur": 0,
"ForCur": "BDT",
"CntCode": "BD"
},
"SellerDtls": {
"Gstin": "37BZNPM9430M1kl",
"TrdNm": "TAN TEST NIC",
"Bno": "TEST2",
"Bnm": "TEST1",
"Flno": "1ST FLOOR",
"Loc": "MUMBAI",
"Dst": null,
"Pin": 518001,
"Stcd": 37,
"Ph": null,
"Em": null
},
"BuyerDtls": {
"Gstin": "37BZNPM9430M1kl",
"TrdNm": "TAN TEST NIC",
"Bno": "TEST2",
"Bnm": "TEST1",
"Flno": "1ST FLOOR",
"Loc": "MUMBAI",
"Dst": null,
"Pin": 518001,
"Stcd": 37,
"Ph": null,
"Em": null
},
"DispDtls": {
"Gstin": "37BZNPM9430M1kl",
"TrdNm": "TAN TEST NIC",
"Bno": "TEST2",
"Bnm": "TEST1",
"Flno": "1ST FLOOR",
"Loc": "MUMBAI",
"Dst": null,
"Pin": 518001,
"Stcd": 37,
"Ph": null,
"Em": null
},
"ShipDtls": {
"Gstin": "37BZNPM9430M1kl",
"TrdNm": "TAN TEST NIC",
"Bno": "TEST2",
"Bnm": "TEST1",
"Flno": "1ST FLOOR",
"Loc": "MUMBAI",
"Dst": null,
"Pin": 518001,
"Stcd": 37,
"Ph": null,
"Em": null
},
"ValDtls": {
"AssVal": 100.00,
"CgstVal": 1.50,
"SgstVal": 1.50,
"IgstVal": 0.00,
"CesVal": 15.00,
"StCesVal": 36.00,
"CesNonAdVal": 0.00,
"Disc": 0, "OthChrg": 0,
"TotInvVal": 154.00,
},
"RefDtls": {
"InvRmk": null,
"InvStDt": "2024
-11
-10",
"InvEndDt": "2024
-11
-10",
"PrecInvNo": null,
"PrecInvDt": "2024
-11
-10",
"RecAdvRef": null,
"TendRef": null,
"ContrRef": null,
"ExtRef": null,
"ProjRef": null,
"PORef": null
},
"PayDtls": {
"Nam": null,
"Mode": null,
"FinInsBr": null,
"PayTerm": null,
"PayInstr": null,
"CrTrn": null,
"DirDr": null,
"CrDay": null,
"BalAmt": null,
"PayDueDt": null,
"AcctDet": null
},
"ItemsList":”Item” [{
"PrdNm": "dfasf",
"PrdDesc": "dfdfsdf",
"HsnCd": "10",
“BarCde”:””,
"Qty": 10,
“FreeQty”:0,
"Unit": "bag",
"UnitPrice": 10,
"TotAmt": 0,
"CgstRt": 1.500,
"SgstRt": 0,
"IgstRt": 0,
"CesRt": 15.000,
"CesNonAdVal": 0,
"StateCes": 36.000,
"TotItemVal": 100,
"Discount": 0,
"OthChrg": 0,
“AssAmt”:0
}]
}
e-Invoice JSON Objects
The following table details the objects in e-invoice JSON format section-wise:
JSON Validations and Error Log
The following table shows the areas where JSON validations come up:
How to Download JSON File from GST Portal
Step 1: Visit https://einvoice.gst.gov.in to access the e-Invoice portal, then log in with your GST Portal login information.
Step 2: Proceed to the "Download E-invoice JSONs" section. The "Download E-Invoice JSONs" section, which is divided into two tabs, "Generated" and "Received," is located on the portal's home page. GST e-invoices that you have generated are listed under the "Generated" tab, and those that you have received are listed under the "Received" tab.
Step 3: Locate the e-Invoice (By IRN). Select a specific e-invoice by clicking on the "By IRN" option. Either select the Financial Year, Document Type, and Document Number, or enter the IRN (Invoice Reference Number). Press the "Search" icon.
Step 4: The precise IRN will appear once you click on the search. Click "Download PDF" (available for a single active IRN) to get the signed e-invoice. To download the e-invoice in JSON format, you can alternatively choose "Download E-Invoice JSON."
Step 5: Download in bulk (by period). Choose the "For Period" tab to download GST e-Invoices in bulk for a given time frame. Choose the Month and Financial Year. All of the e-invoices for that month will be downloaded in JSON format when you click "Download E-Invoice JSON."
Step 6: e-Invoice List in Excel Format (By Period). To get a list of electronic invoices for a certain time period in Excel format, select the tab labelled "List of IRNs." Choose the month and financial year and click "E-Invoice (Excel) Download."
Step 7: Downloading History
Only two days will pass before the requested e-invoices are removed from the download history. A new request must be started after 48 hours.
This feature also allows you to download all e-invoices, or entire data, from all six IRPs (Invoice Registration Portals).
You have up to six months from the date of IRN generation to download e-Invoice JSON files for accessibility.
In order to ensure a smooth experience for all users, taxpayers are asked to plan their downloads for off-peak times and refrain from flooding the system with requests in the early days.
Furthermore, GSP (GST Suvidha Providers) can also access this feature through G2B (Government-to-Business) APIs.
Approaches Followed to Extract Invoices into JSON Format
In accordance with the e-invoice schema, a taxpayer must create a standard invoice in his accounting software by entering all required information, including the supplier's GSTIN, the transaction value, the tax amount, and the billing name and address. The taxpayer is required to upload a JSON file to IRP after they create an invoice. Let's examine the methods for uploading invoice data with IRP and the alternatives for extracting invoices. In the end, a JSON file will be submitted to IRP using one of the routes or choices.
Options for Invoice Extraction
Download invoices in Excel (.csv or.xlsx) format if you're using third-party software (ASP) or GSP. Data will be transformed into JSON files by these apps so they can be uploaded to the IRP.
To extract the JSON of invoices straight from the billing/ERP system, have an API integration completed.
Routes to Approach IRP
Third-Party Applications (ASP): Using third-party programs has the benefit of allowing users to upload JSON files in bulk through the applications themselves. For taxpayers with a total revenue between Rs. 5 crore and Rs. 500 crore, the alternative is advantageous. There will be JSON validation.
ASP, which is also a GSP: Aside from the benefit of archiving, choosing this path would help achieve scalability. APIs for GSPs and taxpayers with a combined revenue exceeding Rs. 500 crore have been made available by the government. Taxpayers will receive an API user name and password through the GSPs interface. Before sending the data to IRP, the GSPs will verify it based on business regulations and the JSON Schema.
Direct API Interaction with IRP: Taxpayers with a combined turnover of more than Rs. 500 crore are currently eligible for this option. Taxpayers will obtain an API user name, password, Client ID, and ClientSecret using direct APIs. A taxpayer can also use online converters and tools to convert an invoice into JSON; however, this process requires time because the taxpayer must upload each invoice separately.
Conclusion
Your company's invoicing procedure can be greatly improved by implementing the e-invoice JSON format, which will increase accuracy, efficiency, and compliance. You can effectively switch to the JSON format by following the instructions in this guide and abiding by best practices. To fully profit from this cutting-edge solution, keep up with legislative changes, protect business data, and regularly check and manage your e-invoicing system. An excellent e-invoicing system can increase the productivity and cost-effectiveness of your company's operations. A good deployment helps entire business operations in addition to your invoicing procedure. You may seamlessly switch and take advantage of the many advantages that the e-invoice JSON format provides if you have the appropriate strategy and resources.
Frequently Asked Questions
How to download the generated/received e-Invoice?
Users must go to the e-Invoice portal (https://einvoice.gst.gov.in) and log in using their GST credentials to download the e-Invoice generated or received. Users will see the e-Invoice JSON download icon after logging in. Additionally, this feature can be used via the GSP/ASP route and G2B APIs. However, users will also need to authenticate their credentials in order to access the API.
Who can download the e-Invoice?
The e-Invoice is available for download by registered taxpayers, including suppliers and recipients, who have an active GSTIN and working login credentials.
Can a cancelled taxpayer download the e-Invoice?
Yes, a taxpayer who has had their registration terminated can only obtain JSON files during that time.
What is the e-invoice JSON file availability duration?
For two days following the date of file production, downloaded files are accessible in the Download History. Recipients and suppliers are required to regenerate the file for download after two days. The "For Period" and "List of IRNs" tabs are affected by this.
What is the duration for e-Invoice JSON download?
For six months from the date of IRN formation, the e-Invoice JSON is accessible for download.
