NIC has released changes in the validations for E-Invoicing considering the challenges faced by the Industry. The following are the changes discussed as hereunder:-
1. The following improvements have been made in the validations of IRN generation:
- Document Number accepts alphabets in small cases.
- Check “The Document Date can be yesterday or today’s date” has been withdrawn.
- In case, Recipient is SEZ unit or SEZ developer, the ‘Bill to’ State code should match with the state code of the Recipient.
- 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, bypassing the ‘Ship-To’ address as the address of the place/port of India from where the goods are being exported.
- Check “Gross Amount of Item = Quantity X Selling Unit Price” has been withdrawn temporarily.
- The round-off value can be between -99.99 and +99.99
- 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 a request made by the taxpayer, to consider the auto-calculated PIN-PIN distance for the generation of e-way bills 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 the e-way bill has to be generated, then the address of port should have been passed as the shipping address during the generation of IRN.
- The 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.
2. 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.
3. ‘Cancel IRN’ API can be used to cancel the IRN within 24 hours of the generation of IRN.