GST E-Invoicing Compliance Checklist

Threshold & Applicability Audit (5 points)

• Aggregate turnover audit across every financial year from 2017–18 onwards (permanence rule applies even if current turnover dropped below ₹5 crore)
• Documented split of B2B transactions, SEZ supplies, and direct exports vs. exempt B2C retail transactions
• All active GSTINs mapped under the parent PAN to determine true national aggregate turnover
• Formal registration completed on the Invoice Registration Portal (IRP/NIC or authorized private portal)
• Automated quarterly turnover tracking for growing units between ₹4 crore and ₹5 crore turnover

Generation & 30-Day Window Protocols (5 points)

• Strict dispatch gate rule: no goods leave factory or warehouse without an active, validated IRN
• Hard 30-day reporting SLA protocol for businesses above ₹10 crore AATO (portal automatically rejects late invoices)
• Combined e-Invoice and e-Way Bill generation protocol to prevent transit detention
• Standard operating procedure for credit notes and debit notes (the most common cause of missed 30-day windows)
• Documented fallback protocol when the primary NIC IRP server is undergoing maintenance

Document Layout & QR Code Validation (5 points)

• High-contrast, scannable signed B2B QR code printed on invoice physical copies and PDFs
• 64-character Invoice Reference Number (IRN) clearly visible in the invoice header
• Mandatory 6-digit or 8-digit HSN codes verified for all raw materials and finished goods
• Buyer GSTIN, legal entity name, and Place of Supply (PoS) exact match against GST database
• Zero-edit rule: cancel within 24 hours on IRP or issue a formal credit note instead of manual alteration

ERP Architecture & Audit Trail (5 points)

• Automated GSP/IRP API connector in ERP/accounting software eliminating manual JSON copy-pasting
• MCA & GST compliant immutable edit logs tracking user ID, timestamp, and modification reason
• Digital JSON payload and digitally signed QR code archiving for minimum 72 months (6 years)
• Multi-plant sequential numbering controls preventing duplicate invoice numbers across branches
• Monthly GSTR-1 vs. auto-populated e-invoice (GSTR-2B) reconciliation before monthly filing