GST Update: Release of modified API version
Blog: NASSCOM Official Blog
As you are aware, the GST Council had decided to implement the new e-invoicing requirement from October 1, 2020 onwards. In this regard, Goods & Services Tax Network (GSTN) has released a modified API version with following are the key changes:
- Document Number accepts alphabets in small cases. Earlier lower case alphabets were not allowed, however, validation of invoice number not starting with “0” “/” “-“ still remains.
- Check “The Document Date can be yesterday or today’s date” has been withdrawn. This is in line with industry ask which was highlighted by NASSCOM during the webinar organised on August 21, 2020.
- In case, recipient is SEZ unit or SEZ developer, the ‘Bill to’ state code should match with the state code of the recipient. This is now aligned with the invoice requirement under the rules.
- Check “Gross Amount of Item = Quantity X Selling Unit Price” has been withdrawn temporarily. This will ensure there is no issue for service invoices and credit notes.
- The round-off value can be between -99.99 and +99.99
- Tolerance limit for ‘passed value / amount’ has been improved by setting the value between actual calculated value / amount and calculated value / amount rounded up to next rupee.
- ‘Cancel IRN’ API can be used to cancel the IRN within 24 hours of generation of IRN. This is in line with industry ask which was highlighted by NASSCOM during the webinar organised on August 21, 2020.
Other changes relating to goods that have been notified are as follows:
- In case of export transactions for goods, if e-way bill is required along with IRN, then the ‘Ship-To’ address should be of the address of the place/port in India from where the goods are being exported. Otherwise E-way bill can be generated later based on IRN, by passing the ‘Ship-To’ address as the address of the place/port of India from where the goods are being exported.
- The distance of transportation is validated against the auto-calculated PIN-PIN distance stored in the system. The allowed distance for transportation should be between +/- 10 % of auto-calculated PIN-PIN distance.
- If the distance of transportation is passed as 0 (zero), then the system will consider it as request made by the tax payer, to consider the auto-calculated PIN-PIN distance for the generation of e-way bill and generate the e-way bill along with IRN.
- The actual distance has to be passed in case the source and destination PIN codes are same and the allowed range of value is from 1 to 100.
- In case of export of goods, if e-way bill has to be generated, then the address of port should have been passed as shipping address during generation of IRN.
- Auto calculated PIN-PIN distance is passed in the attribute ‘Remarks’ in the response payload, if the request has been made to get the auto calculated PIN-PIN distance for e-way bill generation.
Some of the issues were highlighted by NASSCOM during webinar organised on August 21, 2020. Pursuant to the webinar, we had also made a submission to GST Policy Wing and GSTN requesting for clarity on specific queries raised by member companies. (read here)
We welcome the changes notified by GSTN, These will help in providing much needed clarity to the industry for effective implementation of e-invoicing.
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