“E-Invoice” in GST
Sections 1-2 CGST Act 2017 — Definitions (130+ Key Terms Explained)
CGST Act Section 2 definitions. Complete guide under GST law. Updated March 2026.
Sections 31-34 CGST — Tax Invoice, Credit Note, Debit Note, and E-Invoice
tax invoice GST. Complete guide under GST law. Updated March 2026.
GST Invoice: Format, Mandatory Fields, Rules & How to Create (2025-26)
Complete guide to GST invoice for FY 2025-26. Mandatory fields in a GST tax invoice, invoice format, time limit to issue, e-invoicing applicability, Bill of Supply for exempt goods, and free GST invoice formats.
GST E-Invoice: Mandatory Thresholds, Generation Process and IRN
GST e-invoicing is mandatory for businesses with turnover above Rs.5 crore. Learn about the Invoice Registration Portal (IRP), IRN generation, QR code requirements, and integration with accounting software.
Section 158A of CGST Act 2017 — Consent Based Sharing of Information
Section 158A of the CGST Act permits sharing of information furnished by a taxable person on the common portal with other systems and persons, subject to the taxpayer's consent.
Section 158 of CGST Act 2017 — Disclosure of Information by a Public Servant
Section 158 of the CGST Act keeps taxpayer particulars in statements, returns and accounts confidential and lists the limited exceptions where disclosure is permitted.
Section 159 of CGST Act 2017 — Publication of Information in Respect of Persons in Certain Cases
Section 159 of the CGST Act allows the Commissioner to publish the name of any person and particulars relating to proceedings when it is considered necessary in the public interest.
Section 145 of CGST Act 2017 — Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 145 makes microfilms, facsimile copies and computer printouts of records admissible as documents and as evidence in GST proceedings, subject to prescribed conditions on how the copies and printouts were produced.
Section 146 of CGST Act 2017 — Common Goods and Services Tax Electronic Portal
Section 146 empowers the Government to notify a Common GST Electronic Portal (the GSTN portal) for registration, payment of tax, furnishing of returns, computation and settlement of IGST, generation of e-way bills, e-invoicing and other prescribed functions.
Section 153 of CGST Act 2017 — Taking Assistance from an Expert
Section 153 of the CGST Act allows any GST officer, during scrutiny, inquiry, investigation or any other proceeding, to take the assistance of an expert as considered necessary.
Section 155 of CGST Act 2017 — Burden of Proof
Section 155 of the CGST Act places the burden of proving eligibility of input tax credit on the person who claims it, not on the department.
E-way Bill: Rules and Generation Process
An e-way bill is an electronic document required for moving goods worth more than ₹50,000. It is generated on the e-way bill portal and must accompany the consignment.
How to File GSTR-1 Online
GSTR-1 reports all your outward supplies (sales). Here is how to file it online on the GST portal.
E-invoicing under GST: Applicability & Process
E-invoicing under GST means generating a B2B invoice that is authenticated on the government Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and