JSON file extraction for e-invoices isn't as difficult as you think

For GST taxpayers, dealing with JSON files and understanding their significance is crucial for filing GST Returns easily. With the introduction of the e-invoicing system, the usage of JSON files has become even more frequent. This blog aims to provide a clear understanding of JSON files, their format, uses, and the changes brought about by the e-invoicing system.

What is a JSON file?

JSON (JavaScript Object Notation) is a JAVA-based computer file format widely used for transmitting data objects consisting of attribute-value pairs and array data types. It is a human-readable text format, making it easy to read and write. JSON is a popular alternative to XML for transmitting structured data between servers and web applications.

E-Invoice JSON Objects:

An e-invoice JSON file contains various sections that represent specific aspects of an invoice.

These sections include:

1. Header: Contains tax scheme, version, invoice reference number, etc.

2. Transaction: Describes the category and type of the transaction.

3. Document: Includes document type, number, date, etc.

4. Seller: Contains seller GSTIN, trade name, address, etc.

5. Buyer: Contains buyer GSTIN, trade name, address, etc.

6. Dispatch: Includes dispatch GSTIN, trade name, address, etc.

7. Ship To: Contains ship-to GSTIN, trade name, address, etc.

8. Item: Provides details of line items in the invoice.

9. Document Total: Includes all the total values of the document.

10. Payment: Contains payment details and conditions.

11. Reference: Contains references related to the invoice.

JSON Validations and Error Log:

Under the e-invoicing system, JSON files need to undergo several validations to ensure compliance with the GST regulations. Some key areas where JSON validations come into play are:

Generation of IRN:

Only certain documents like invoices, debit notes, and credit notes are eligible for IRN (Invoice Reference Number) generation.

Category of Transactions:

E-invoice requests are applicable for specific categories like B2B, B2G, exports, reverse charges, and e-commerce operator supplies.

Reverse Charge:

Reverse charge transactions are allowed only for B2B invoices.

Request for the IRN/e-Invoice:

IRN can be requested by the supplier or e-commerce operator on behalf of the supplier, and duplicate IRN requests are not considered. This can also be generated for an canceled e-Invoice. Also, generated on a combination of supplier, GSTIN, FY, document type and number.

Number of Items:

The maximum number of items in an invoice should not exceed a specified limit (initially 1,000, which was later increased to 10,000).

Uses of JSON file under GST:

JSON files are important for businesses to stay GST compliant. These JSON files facilitate the submission of invoice information on various government portals. They are used for filing GST returns, generating e-way bills, and now, under the e-invoicing system, for generating e-invoices.

Purpose of JSON file

JSON syntax is highly user-friendly and serves as a powerful tool for efficient data sharing. By organizing data into arrays, JSON simplifies and accelerates data transfer processes. It proves particularly valuable for tasks like uploading invoice data for GST return filing in GSTR-1 and generating e-way bills. In the e-invoicing system, sellers are required to upload JSON invoice data to the IRP (Invoice Registration Portal). Subsequently, the IRP returns a signed JSON file to the seller.

Approaches to Extract Invoices into JSON Format:

Taxpayers have two primary approaches to extract invoices into JSON format and upload them to the Invoice Registration Portal (IRP):

Using Third-Party Applications (ASP):

Third-party applications can help convert invoice data from Excel format to JSON and handle bulk uploading for users.

API Integration:

Taxpayers can integrate their billing or ERP system with the IRP through APIs to directly extract JSON invoices.

Why do you need Swipe ?

With Swipe businesses can create e-invoices in a single click. Swipe, also helps businesses create and share unlimited invoices for free in less than 10 seconds. Swipe helps in tracking sales, inventory, customers, vendors, purchase orders, and setting up online stores.

Swipe has various features such as user-friendly interface, Customization of Invoices, Secure cloud storage, auto-payment reminders, and multiple payment gateways to help businesses.

Swipe also enables businesses to generate profit and loss statements, sales reports, and tax returns with a single click. Businesses can download GST Reports in JSON format from Swipe and can directly upload to file GST Returns. Overall, Swipe assists business owners in gaining control of their operations. \With its numerous features, Swipe helps in simplifying invoicing, reducing errors and saving time.

Conclusion:

Understanding JSON files and their significance is essential for GST taxpayers, especially with the advent of the e-invoicing system. With the decreased e-Invoicing threshold, it's even more important now to know about e-Invoicing. JSON files facilitate the seamless transmission of invoice data for GST compliance, making it easier and faster to share data with government portals. With proper validation and adherence to GST rules. So, taxpayers can efficiently manage their invoices and ensure a smooth GST filing process. Utilizing Swipe as a GST Suvidha Provider (GSP) on the e-invoice portal can further simplify invoicing processes, reduce errors, and save time.