GST WEEKLY UPDATE :10/2026-27 (07.06.2026) By CA Vipul Khandhar
Reading Time: 4 minutes
-By CA Vipul Khandhar
1. Here is the e-Invoice Q&A formatted into a clean, two-column table. Duplicated entries have been cleaned up, and relevant categories have been introduced to make it highly scannable:
E-Invoice Frequently Asked Questions (FAQs):
| Questions | Answers |
| Master Codes | |
| Where can I get the Master codes list of Country, UQC, Currency, State and HSN Codes? | The master codes are available under Search -> Master Codes on the portal. |
| Applicability & Turnover | |
| Whether e-Invoice is required for Export of Services? | Yes. If you are eligible for e-Invoicing, all B2B and Export invoices need to be registered. |
| Is e-Invoicing applicable if my customers are of SEZ type? | Yes, it is applicable. If the customer is of SEZ type, the e-Invoice can be generated by the supplier using the transaction type SEZWP (with payment) or SEZWOP (without payment). |
| Do you need to upload RCM Invoices also? | Yes. If you are eligible for e-Invoicing, all invoices—including Reverse Charge Mechanism (RCM) invoices issued by the supplier—need to be registered. |
| I have crossed the notified Turnover in the current year, do I need to upload my invoices? | No. e-Invoice applicability is triggered only if the notified turnover limit is crossed in the previous financial years. |
| Timelines & Missing Invoices | |
| Is there any time limit for delivery of goods or generation of e-waybill in e-Invoice? | No, there is no specific time limit tied to the e-Invoice for the delivery of goods or the generation of an e-waybill. |
| In how many days can we generate e-Invoice after preparing manual invoice and e-Waybill? | Ideally, the e-invoice must be generated after preparing the manual invoice and before issuing it to the customer. However, the portal currently allows users to register invoices for previous periods as well. |
| If we miss to upload the invoices, then what is the solution? | Since the system currently allows registration for previous periods, you can still upload and generate the e-Invoice for those missed invoices. |
| Is there any time limit to prepare a credit note against E-invoice? | No, there is no restrictive time limit on the e-invoice portal to prepare credit notes or debit notes against a registered e-Invoice. |
| Taxation & Data Entry Rules | |
| When billing address is in one state and shipping address is in another state, which GST will apply – IGST or CGST/SGST? | The type of GST is determined by the Place of Supply (POS). For B2B transactions, if the Supplier’s State matches the POS, then CGST/SGST applies; otherwise, IGST applies. |
| How to include freight charges in E invoice? | Freight charges can be entered as separate line items if they attract a specific GST component. Otherwise, they can be clubbed under ‘Other charges’. |
| I’m unable to enter slash ‘/’ in the document number, what should I do? | Document numbers in e-Invoice cannot start with 0, /, or –. You must format your document number so it does not begin with these special characters. |
| Can we upload export invoice details with foreign currency? (Or manual invoice with USD/EURO and e-Invoice with INR?) | All invoices registered on the portal must state values in INR. However, the schema contains optional fields where foreign currency details can be declared. See the schema at NIC API Sandbox for details. |
| Services & Exports Specifics | |
| How to generate E-invoice for Services? | Service e-invoices are generated like any other invoice. Mention the relevant SAC code, set the quantity to 1, and enter the total price in the unit rate field. |
| Whether E-Waybill is mandatory for service invoices? | No. An e-Waybill is only required if the invoice contains at least one physical Goods item and the total invoice value exceeds Rs. 50,000. |
| Whether Shipping bill number and date can be entered in e-Invoice? | Yes, they can be entered. You can find the data mapping layout in the official schema at NIC API Sandbox. |
| Whether shipping bill number is mandatory while preparing E-Invoice? | No, providing a shipping bill number or date is completely optional when setting up the e-invoice. |
| Invoicing Systems & Printing | |
| Can the regular invoice be maintained along with portal generated invoice? Can we send our regular format instead? | The invoice copy sent to the customer must display the IRN and the QR Code. As long as those elements are present, you are free to use your regular company invoice layout. |
| How do I upload invoices, in case I do not have ERP system? | You can use the GST Eco-system Production Portal (GePP) at GePP Portal. It is a browser-based, user-friendly portal designed to generate e-invoices without an ERP setup, and it offers a mobile app download. |
| Do we need to upload the Digital signature on E-Invoice portal? | No. Suppliers do not upload their own digital signature. The e-invoice portal automatically signs the uploaded invoice data electronically before returning the signed JSON package and QR code. |
| Where do I print the QR Code, IRN and Acknowledgement number on the e-Invoice? | There is no fixed layout rule for placement. However, they must be clearly visible on the printout, and the QR code must be clear enough to be easily scanned. |
| Where can I find tutorial videos on E-Invoice System? | You can access computer-based training modules at e-Invoice CBT and watch the GePP introductory video at GePP Video Guide. |
| How should I generate e-Waybill for carrying goods through train? | E-waybills support all transport modes (Road, Rail, Air, Ship). For rail transport, simply enter your Railway Receipt (RR) number and date instead of a vehicle number. |
- AAR & Important Judgements:
(i) Hon’ble Karnataka High Court regarding denying ITC on imports and Special Economic Zone (SEZ) procurements based on GSTR-2A discrepancies is fundamentally flawed and legally unsustainable:
(Applicant – Biocon Ltd)
Executive Summary
The Karnataka High Court quashed a major GST demand raised against Biocon Ltd. arising out of an input tax credit (ITC) mismatch between GSTR-3B and GSTR-2A. The Court held that for FY 2018-19, denying ITC on imports and Special Economic Zone (SEZ) procurements based on GSTR-2A discrepancies is fundamentally flawed and legally unsustainable because GSTR-2A did not systematically capture import data or SEZ transactions during that period.
Court’s Final Order & Directions
- ITC Mismatch Demand Quashed: The ₹20.01 crore tax demand arising specifically out of the GSTR-3B vs. GSTR-2A mismatch was entirely set aside.
- Audit Issues Remanded: Regarding other separate audit-based demand confirmations, the High Court expressed a prima facie disagreement with the tax authority’s stance. However, it remanded those specific non-import issues back to the adjudicating authority.
Fresh Consideration Mandated: The lower authority is directed to re-examine the remanded issues cleanly, taking into account all applicable circulars, notifications, relevant judicial precedents, and the detailed factual submissions of the assessee.
Disclaimer:
This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavour has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.
