Tax Invoice vs Bill of Supply (Rule 49)
The system evaluates taxability per line item. Taxable lines produce a Tax Invoice; exempt-only bills produce a Bill of Supply. Mixed bills are Tax Invoices with exempt lines at nil.
GST
GST & E-Invoice Compliance
Hospital billing under GST requires distinguishing taxable services (Tax Invoice per CGST Sec 31) from exempt healthcare (Bill of Supply per CGST Sec 31(3)(c)). OneCity switches the document type automatically. E-invoice IRN payloads are generated to NIC specification. The hospital's GSTIN reads from its own record — never substituted, per CGST Sec 122/132 penalty provisions.
Why it matters
Incorrect GSTIN on patient bills, wrong document type, or missing HSN/SAC codes are audit triggers that lead to demand notices and penalties.
How OneCity covers it
E-Invoice IRN (Rule 48)
For hospitals above the e-invoice turnover threshold, the system generates the IRN payload to NIC specification and stores it. Live posting enables after GSP onboarding.
GSTIN Handling (Sec 122/132)
The hospital's GSTIN is read from the tenant record only. If blank, no GSTIN line prints. OneCity's own GSTIN never appears on patient bills — doing so is a criminal offence under CGST Sec 132.
HSN / SAC Mapping
Services are mapped to SAC codes (e.g. 999312 for hospital services) and goods to HSN codes in the service catalogue.
Modules involved
Billing & Revenue CyclePharmacyInventory
Related reading
Official sources
- GST e-Invoice portal (NIC) — National Informatics Centre e-invoice system
- CBIC — GST laws and rules — Central Board of Indirect Taxes and Customs
Questions
Is e-invoice posting live?+
The IRN payload is generated and stored. Live posting to NIC IRP enables after the hospital completes GSP onboarding.
Does it handle place-of-supply for IGST?+
Yes, supplier and recipient state comparison determines CGST+SGST vs IGST.
See GST compliance in the live system.
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