08 OctPosted By: Arvind

How to raise a GST Invoice under E-Commerce Sale

Invoice under e-commerce sale

Invoice is one of the major documents for maintaining Books of Accounts.  Goods purchased from E-Commerce sites are levied with multiple taxes but under GST, a single tax will be imposed on every transaction. The e-commerce sites provide a platform where buyers and sellers meet at a place. The transactions through these websites are generally business-to-business, business-to-consumer, consumer-to-business and consumer-to-consumer. The law of GST states to collect the taxes from these e-commerce websites and submit to the Government.

GST in E-Commerce emphasizes on two terms; Electronic Commerce Operator ( a person who owns, operates and manages an electronic platform to supply goods and services) and Aggregator (a person who owns and manages an electronic platform to connect a customer with the persons who provide services).

Who is not covered under this?

Online platforms who supply goods/services on their own behalf are not covered under this.

What are the components of Invoice for e-commerce sale?

Invoice of e-commerce sale consists of a number of particulars:-

Serial Number of Invoice 

Invoice consists of a unique serial number which is unique with every invoice generated at the time of the transaction. It is alphanumeric in nature. 

Business Name 

The invoice must contain the name of the Company under which invoice is being generated. 

Business Registration Codes

If the business has been registered under any specific agency then, it must contain registration code to check its validity.

Details of customer

Invoice is a non-negotiable instrument which means that it is non-transferable. The invoice must contain details of the customer like his name, address, contact number, email id etc under whose name the transaction has been made.

List of items

It is important to mention the list of items which the customer has purchased along with rate, quantity and total price.

Contact information

The invoice must contain the branch office address so that it could be easy to find the place.Details of mode of payment

The invoice must contain the total amount paid for the purchase as well as the mode of payment like PayPal, Net banking, Credit card, Debit Card etc.

Terms & Conditions

Terms & Conditions regarding guarantee, return, refund, warranty etc must be mentioned on the invoice.


How is invoice under GST for e-commerce different from the previous invoice?

Previous invoice – Earlier, invoice number consisted of 19 digits alphanumeric number. It consisted of four digit unique seller ID, three digit warehouse code, 2 digits to show a financial year, a hyphen sign in between an eight-digit invoice series.

Invoice under GST – New pattern of invoice number under GST is a 16 digit alphanumeric number. First six digits is for seller and fulfillment center, two digit for the financial year and eight digits for invoice series.





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