Changes in GST E-Invoice Rules Notified in 2022: Here's How the System Works (2022)

The Indian government has announced a phased reduction in annual turnover threshold for mandatory issuance of e-invoice for businesses starting from INR 500 million initially to INR 200 million (April 1, 2022) and INR 100 million from October 1, 2022. This step is expected to affect smaller businesses, who will now have to mandatorily issue electronic invoices. Below we discuss the change in policy as well as the process of generating e-invoices.

Effective from April 1, 2022, India’s nodal body for administering indirect taxes – CBIC (Central Board of Indirect Taxes and Customs) – had reduced the turnover limit for mandatory issuance of e-invoice (electronic invoice) under the goods and services Tax (GST) to INR 200 million (US$2.64 million) from the earlier prescribed limit of INR 500 million (US$6.6 million). On failure to produce a valid invoice, the input tax credit (ITC) on the same cannot be availed by the recipient, besides attracting penalties.

Now through a latest notification, this annual turnover threshold has further been reduced to INR 100 million, which will come into effect from October 1, 2022.

These changes suggests a substantial increase in reporting requirements among business entities. With this move, the government intends to enable small businesses to embrace technology and plug leakages around tax compliance, including tax evasion among small businesses. These small businesses who usually issue informal sale invoices or “kacha bills” will have to mandatorily issue e-invoices. Consequently, they will find it difficult to under report their sales as the business-to-business transactions of these entities will be captured at the e-invoicing portal.

To prevent confusion regarding key GST compliances and reporting, businesses are welcome to reach out to our tax advisors atindia@dezshira.com.

How is e-invoicing implemented under GST?

With the objective of enhanced interoperability and uniform interpretation across the entire GST ecosystem, e-invoicing has been implemented in a phased manner in India, since October 1, 2020.

E-invoicing under GST necessitates the registration of all invoices with the government on the Invoice Registration Portal (IRP). Once the supplier has uploaded the specified particulars on the IRP, a unique Invoice Reference Number (IRN) and Quick Reference (QR) code is generated.

It must be noted that only a registered e-invoice with IRN is considered to be valid and non-adherence will result in non-compliance.

Who is liable to issue an e-invoice?

Fourth phase of e-invoice implementation: This phase began on April 1, 2022 wherein all the businesses with an annual turnover of INR 200 million or above in the previous financial year are liable to issue e-invoice.

Fifth phase of e-invoice implementation:This implementation of this phase is set to begin on October 1, 2022 wherein all the businesses with an annual turnover of INR 100 million or above in the previous financial year are liable to issue e-invoice.

Annual turnover in the previous financial year

Date ofimplementation of e-invoice

INR 200 million and above

April 1, 2022

INR 100 million and above

October 1, 2022

Are there any exemptions for e-invoicing under GST?

E-invoicing shall not be applicable to the following categories of GST registered persons irrespective of the turnover:

  • Insurer or a banking company or a financial institution, including an NBFC
  • Registered person supplying passenger transportation services
  • Goods Transport Agency (GTA)
  • Registered person supplying services by way of admission to the exhibition of cinematographic films in multiplex services
  • SEZ unit (excluded via CBIC Notification No. 61/2020 – Central Tax)

How does the e-invoice generation process work?

E-invoicing requires the user to generate the invoice data in the prescribed format, which is JavaScript Object Notation (JSON), either using the enterprise resource planning (ERP)/business management software or offline tool provided by the portal. Following this, the e-invoice is to be uploaded to the IRP, which further validates and authenticates the invoice data with the IRN and QR code.

The process to generate e-invoice is mentioned below:

Registration on the e-invoice system

Visit the IRP portal

  • If a taxpayer is registered on the e-way bill portal: In this case, a taxpayer can use the same login credentials to login onto the e-invoice portal.
  • If a taxpayer is not registered on the e-way bill portal: In this case, the taxpayer should have a GSTIN and mobile number registered with the GST system. Once they enter the URL of the e-invoice system, the registration will appear.

Registration

A first-time GSTIN can register by clicking on the e-invoice registration tab, which will open the e-invoice registration form. Once the form is filled, the taxpayer must verify the form with a one-time password (OTP), which will be sent to the registered mobile number.

Application Programming Interfaces (APIs) facilitate the communication and exchange of data between taxpayers or GST Suvidha Providers (GSPs) and the e-invoice system. In case e-way bill API access is not available, the taxpayer will have first to register themselves on the e-invoice portal. API can be accessed in the following ways:

  • Direct API access: A taxpayer with a turnover higher than INR 200 million can use direct API to connect with IRP. For this direct API integration, a taxpayer needs to test the API integration in a sandbox environment (https://einv-apisandbox.nic.in/) and then send the test summary report support.einv.api@gov.in. After verification, the taxpayer will be provided API production details.
  • API access through GSP: This is the fastest way to connect with IRP as it provides scalability along with real-time support. An enterprise can work with massive volumes as the GSP ensures stable connection with fast performance.

Creation of the invoice on the taxpayer’s ERP

The taxpayer will continue to generate invoices in the normal course of business. However, the reporting of these invoices electronically has criteria. It needs to be done as per the e-invoice schema along with mandatory parameters. The mandatory fields of an invoice for the supply of goods are listed below:

Mandatory Fields of an Invoice for the Supply of Goods

Sl. no.

Name of the field

List of choices/ Specifications/sample inputs

Remarks

1

Document Type Code

Enumerated List such as INV/CRN/DBN

(Video) 1-Aug-2022 GST Big New Update For E-Invoice अब बनाना होगा जरुरी E-Invoice अगर आपकी टर्नओवर है

Type of document must be specified

2

Supplier Legal Name

String Max length: 100

Legal name of the supplier must be as per the PAN card

3

Supplier GSTIN

Max length: 15Must be alphanumeric

GSTIN of the supplier raising the e-invoice

4

Supplier Address

Max length: 100

Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice

5

Supplier Place

Max length: 50

Supplier’s location such as city/town/village must be mentioned

6

Supplier State Code

Enumerated list of states

The state must be selected from the latest list given by GSTN

7

Supplier Pin code

Six-digit code

The place (locality/district/state) of the supplier’s locality

8

Document Number

Max length: 16Sample can be “ Sa/1/2019”

For unique identification of the invoice, a sequential number is required within the business context, time-frame, operating systems and records of the supplier. No identification scheme is to be used

9

Preceding Invoice Reference and date

Max length:16Sample input is“ Sa/1/2019” and “16/11/2020”

(Video) Everything you need to know about e invoicing

Detail of original invoice which is being amended by a subsequent document such as a debit and credit note. It is required to keep future expansion of e-versions of credit notes, debit notes and other documents required under GST

10

Document Date

String (DD/MM/YYYY) as per the technical field specification

The date when the invoice was issued. However, the format under explanatory notes refers to ‘YYYY-MM-DD’. Further clarity will be required. Document period start and end date must also be specified if selected.

11

Recipient Legal Name

Max length: 100

The name of the buyer as per the PAN

12

Recipient’s GSTIN

Max length: 15

The GSTIN of the buyer to be declared here

13

Recipient’s Address

Max length: 100

Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice

14

Recipient’s State Code

Enumerated list

The place of supply state code to be selected here

15

Place of Supply State Code

Enumerated list of states

The state must be selected from the latest list given by GSTN

16

Pin code

Six-digit code

The place (locality/district/state) of the buyer on whom the invoice is raised/ billed to must be declared here if any

17

Recipient Place

Max length: 100

(Video) Are you prepared for e-invoicing from October 2022 ? || CA (Adv) Bimal Jain

Recipient’s location (City/Town/Village)

18

Invoice Reference Number (IRN)

Max length: 64

Example: ‘a5c12dca8 0e7433217…ba4013 750f2046f229’

At the time of registration request, this field is left empty by the supplier. Later on, a unique number will be generated by GSTN after uploading of the e-invoice on the GSTN portal. An acknowledgement will be sent back to the supplier after the successful acceptance of the e-invoice by the portal. IRN should then be displayed on e-invoice before use.

19

Shipping to GSTIN

Max length: 15

GSTIN of the buyer himself or the person to whom the particular item is being delivered to

20

Shipping to State, Pin code and State code

Max length: 100 for state, six-digit pin code and enumerated list for code

State pertaining to the place to which the goods and services invoiced were or are delivered

21

Dispatch From_ Name, Address, Place and Pin code

Max length: 100 each and six digits for pin code

Entity’s details (name, and city/town/village) from where goods are dispatched

22

Is Service

String (Length: 1) by selecting Y/N

Whether or not supply of service must be mentioned

23

Supply Type Code

Enumerated list of codesSample values can be either of B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP

Code will be used to identify type of supply such as business to business, business to consumer, supply to SEZ/Exports with or without payment, and deemed export.

24

Item Description

Max length: 300The sample value is ‘Mobile’The schema document refers to this as the ‘identification scheme identifier of the Item classification identifier’

It means the relevant description generally used for the item in the trade. However, more clarity is needed on how it needs to be described for every two or more items belonging to the same HSN code

25

HSN Code

(Video) Who are required to generate e-invoice under GST w.e.f October 1, 2022 || CA Bimal Jain

Max length: 8

The applicable HSN code for particular goods/service must be entered

26

Item Price

Decimal (12,3)Sample value is ‘50’

The unit price, exclusive of GST, before subtracting item price discount, cannot be negative

27

Assessable Value

Decimal (13,2)Sample value is ‘5000’

The price of an item, exclusive of GST, after subtracting item price discount. Hence, gross price minus discount equals the net price item, if any cash discount is provided at the time of sale

28

GST Rate

Decimal (3,2)Sample value is ‘5’

The GST rate represented as a percentage that is applicable to the item being invoiced

29

IGST Value, CGST Value and SGST Value Separately

Decimal (11,2)Sample value is ‘650.00’

For each individual item, IGST, CGST and SGST amounts have to be specified

30

Total Invoice Value

Decimal (11,2)

The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals

The seller has to ensure that their accounting or billing softwareis capable of generating a JSON file of the final invoice. The seller can create a JSON file following the e-invoice and mandatory parameters through following modes:

  • An accounting and billing system that offers this service
  • A utility to interact with the accounting/billing system,or ERP,such as an excel/word document or a mobile app
  • An offline tool to generate e-invoices by keying-in invoice data

Uploading of JSON

The invoice JSON for every business-to-business invoice generated using accounting software or any other utilities are uploaded to the IRP system. If the ERP software is integrated with IRP via GSP, the upload of the JSON file will be automated, meaning the system sends the required details directly to the IRP portal.

Verification of e-invoice JSON

In this step, the IRP system validates the e-invoice JSON and checks the central registry of GST for any duplication.

Generation of IRN

After successful validation of e-invoice JSON, the IRP system will generate IRN. Additionally, the e-invoice JSON will be updated with a digital signature along with a QR code.

The QR code will consist of the following parameters:

  • GSTIN of supplier
  • GSTIN of recipient
  • Invoice number as given by supplier
  • Date of generation of the invoice
  • Invoice value (taxable value and gross tax amount)
  • Number of line items
  • HSN code of the main items (the line item having the highest taxable values)
  • The unique IRN (hash)

Receipt of a digitally signed e-invoice JSON

In this step, the digitally signed e-invoice JSON along with QR code is sent to the supplier. The IRN and QR code will be printed on the invoice before issuing it to the buyer. In case the ERP and IRP are integrated via GSP, the software will automatically fetch and print such details.

Transfer of data to e-way bill system and GST system

Once the invoice JSON data is uploaded, it will be shared with the e- way bill and GST system, for preparing e – waybills and for auto-population of GST return.

  • Part-A of e-way will be auto-populated with e-invoice data
  • GSTR-1 of the supplier will be auto-populated as per the e-invoice details uploaded into IRP portal
  • GSTR-2A will be updated, giving a real-time view to the buyer

Changes in GST E-Invoice Rules Notified in 2022: Here's How the System Works (1)

What are the advantages of e-invoicing?

  • Backward integration and automation of the tax return filing process: The relevant details of the invoices are auto-populated in the various returns.
  • Lower costs and faster returns on investment: With the conversion to e-Invoicing, 60 to 80 percent of the process costs per invoice are eliminated.
  • More efficient processes and higher compliance: E-invoicing ensures more efficient and transparent processes, thereby facilitating better compliances.
  • Added security: Exchange of all invoices through encrypted transmission procedures ensures better safety.
  • Reduced errors: E-invoice helps in plugging the major gap in data reconciliation under GST to reduce mismatch errors.
  • Better cash flow: Immediate delivery of invoices cuts the time lag in payment and thus improves cash flow
  • Greater transparency: Automated processing of incoming invoices with workflow-based approval processes ensures greater transparency.

This article was first published on March 4, 2022 and last updated on August 2, 2022.

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FAQs

Is e invoice mandatory 2022? ›

Krishna (Fictional Character): Arjuna, CBIC issued Circular No. 17/2022-GST on 1st Aug,2022 specifying mandatory E-invoicing from October 1, 2022 for businesses whose aggregate turnover exceeds Rs 10 crore in any financial year from 2017-18 to 2021-22 , for business-to-business (B2B) supply of goods or services, or ...

What is the rule of e invoice in GST? ›

e-Invoice is a system in which B2B invoices are authenticated electronically by GSTN for further use on the common GST portal. Under the electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal (IRP) to be managed by the GST Network (GSTN).

What is the latest threshold for e-invoicing? ›

13 min read. The Central Board of Direct taxes and Customs (CBIC) has made the e-invoicing system mandatory for taxpayers with a turnover higher than Rs. 50 crore from 1st April 2021.

What is the rule for e invoice? ›

As of now, e-invoice provisions are not applicable to B2C transactions. However, a seller is required to display a dynamic QR code on B2C invoices as per Notification No. 14/2020 – Central Tax dated 21.03.2020, read with Notification No. 6/2021 – Central Tax dated 30.03.2021.

Is e-invoicing mandatory for 10 crore turnover? ›

e-Invoice Limit 10 Crore | e-Invoicing for businesses above Rs. 10 crore turnover. 13 min read. The e-invoicing system or electronic invoicing system is a Goods and Services Tax (GST) rule that applies to certain taxpayers in a phased manner.

Is e-invoice mandatory for 5 crore? ›

Mandatory for businesses with turnover exceeding ₹ 10 crore from October 01. E-invoicing for businesses with aggregate turnover exceeding ₹5 crore will be mandatory from next year.

Who all are exempted from e-invoicing? ›

Taxpayers Exempted From EInvoicing

Insurance Company. Banking Company or a Financial Institution, including a Non-Banking Financial Company (NBFC) Goods Transport Agency (GTA) transporting goods by road in a goods carriage. Transport service provider, providing passenger transportation service.

In which case e-invoice is mandatory? ›

The centre has made E-invoicing mandatory for businesses with aggregate turnover exceeding Rs 10 crore from October 1, a move which will further plug in revenue leakage and will ensure better tax compliance from businesses. Presently, e-invoice is compulsory for businesses with an annual turnover of over Rs 20 crore.

Who is eligible for E-invoice from 1st April 2022? ›

With e-invoicing already implemented for businesses with a turnover of 50 crores, the current phase is applicable for businesses with a turnover exceeding 20 crores from 1st April,2022. From 1st October 2022 , e-invoicing will be applicable for businesses with a turnover exceeding 10 crores.

Is GST e invoice mandatory? ›

E-invoicing (electronic billing) started in October 2020 and was made mandatory for entities with a turnover of Rs 500 crore and above. This threshold was brought down to Rs 100 crore and later to Rs 50 crore in 2021 for business-to-business (B2B) transactions.

Is e invoice mandatory for b2c? ›

Specified businesses are required to implement this system in phases. The fourth phase began on April 1, 2022, where businesses with over Rs 20 crore annual turnover in any financial year between 2017-18 and 2021-22 must generate e-invoices.

Can e invoice be generated backdated? ›

There is a window of 24 hours a day to generate an IRN and IRN cannot be obtained for backdated invoices.

What is the maximum savings with GST invoice? ›

Explanation: If you have a business and you purchase any products from Amazon by attaching your GTS invoice with it, you will get a discount of up to 28%.

What is the time limit for generation of IRN? ›

IRP is only a pass through validation portal. Certain key fields will be validated on IRP. So, IRN will be generated in sub-200 millisecond duration.

Is QR Code mandatory for e invoice? ›

The Government of India (GoI) has made QR (Quick Response) Code mandatory for GST Invoices as per Notification No. 72/2019. According to the notification, the assessees who should provide QR Code are those having a turnover of more than five hundred crore rupees and making a supply to unregistered persons.

Who is eligible for e-invoicing? ›

Registered person whose aggregate annual turnover in any preceding financial year from 2017-18 onwards exceeds Rs. 20 Cr are liable for e-Invoicing. E-Invoicing applies to supply of goods or services or both. Applies to B2b transactions only.

Is e-invoice mandatory for B2B? ›

Obligation for electronic invoices

The GST Council has decided that the use of the Invoice Registration Portal (IRP) is mandatory for all B2B transactions. Since January 1, 2021, the e-invoicing obligation already applies to companies with an annual turnover of more than 100 crore (approx.

Is e-invoice mandatory for exempted goods? ›

No E-Invoice is required to be generated for the exempted supply of goods or services or both and also for NIL rated supply. If there is supply of both taxable and exempted/NIL rated goods then E-Invoice shall be required to be issued. Invoices, credit notes and debit notes are covered under E-Invoice scheme".

Which countries are using e-invoicing? ›

Which Countries Have E-Invoicing Mandates Coming In 2023 And Beyond
  • France. With a positive response from the B2G e-invoicing system, the French government has now decided to extend the framework for other transactions in the future. ...
  • Poland. ...
  • Spain. ...
  • Ukraine.
27 Mar 2022

Is e-invoicing applicable for petrol pump? ›

related to E invoicing, is it applicable for Petrol Pump and Medical laboratories ?? 03 March 2022 It's not applicable as it's non GST and GST exempt service.

Can we make e invoice after invoice date? ›

Once uploaded on the IRP, the same will be registered immediately on a real-time basis. Yes, an IRN can be generated a few days after the date of the invoice, but it is not recommended because you will be violating the Time of Supply rules by doing so. Besides, without an IRN, the invoice on hand will not be valid.

What if e invoice is generated late? ›

Penalty for non generation of e invoice – 100% of the tax due or Rs. 10,000, whichever is higher, for every invoice.

Can e invoice be modified? ›

e-Invoice values cannot be modified once the e-Invoice is created. You may cancel the invoice within 24 hours of invoice creation and create a new invoice with corrected values. Note: e-Invoice can be cancelled only within 24 hours of creation.

What is the maximum number of line items supported by an e-invoice? ›

Contents of e-invoice and limits

The maximum number of line items per e-invoice is 1000. In special cases, based on a request, it is raised to 5000 line items. All the mandatory fields are to be filled in to register an e-invoice on the IRP. A mandatory field without any value can be reported as NIL.

Can we generate e-invoice debit note? ›

In case of Credit Note and Debit Note, no linkage with invoice is built. Taxpayer needs a system/utility to report e-invoice details in JSON format to IRP and receive signed e-invoice in JSON format. Invoice Registration Portal (IRP) is the website for uploading/reporting of invoices by the notified persons.

Is GST invoice Hard Copy mandatory? ›

The Goods and Services Tax Network (GSTN) has clarified that carrying physical copies of e-invoices, mandatory for companies having an annual turnover of Rs 500 crore, is not required during movement of goods.

What is turnover in GST? ›

The value of exported goods/services, exempted goods/ services, inter-state supplies between distinct persons having same PAN would be added to 'aggregate turnover'. Last but not the least, such turnover is to be calculated by taking together the value in respect of the activities carried out on all-India basis.

What if e invoice is generated late? ›

Penalty for non generation of e invoice – 100% of the tax due or Rs. 10,000, whichever is higher, for every invoice.

Is Signature mandatory on e invoice? ›

Use of DSC before e-invoicing system

The CGST Rules require all invoices (including credit notes/debit notes) to be physically signed by an authorised representative of the entity issuing the invoice.

Is e invoice mandatory for purchase return? ›

E Invoice is not required to be issued in this case. On the basis of the Details contained in Debit note and Delivery Challan, the supplier will issue a credit note which will get reflected in our GSTR-2A. We have to reverse the credit availed on the basis of the CN Issued by the Supplier.

Is e invoice mandatory for B2B? ›

Obligation for electronic invoices

The GST Council has decided that the use of the Invoice Registration Portal (IRP) is mandatory for all B2B transactions. Since January 1, 2021, the e-invoicing obligation already applies to companies with an annual turnover of more than 100 crore (approx.

Can we raise e-invoice for backdated invoice? ›

Yes, when it is export of goods or services then e-invoice to be raised.

Can we raise e-invoice after invoice date? ›

Yes, an IRN can be generated a few days after the date of the invoice, but it is not recommended because you will be violating the Time of Supply rules by doing so. Besides, without an IRN, the invoice on hand will not be valid. Hence, it is recommended to generate IRN's as and when invoices are raised.

Can we claim ITC without e-invoice? ›

However, Rule 48(5) states that any invoice issued by a person, on whom provisions of e-invoicing is applicable, other than an e-invoice shall be invalid. Therefore, if the recipient wants to claim the input tax credit then, he shall have a valid invoice [as per Sec 16(2)(a)], i.e., e-invoice.

Is QR code mandatory in invoice? ›

Applicability of QR Code to B2C GST Invoice

Where the aggregate turnover of a supplier in the preceding financial years, starting from 2017-18, exceeds Rs. 500 crore, he shall be required to have a dynamic QR code displayed on B2C invoices raised by him.

Is invoice without signature valid? ›

Invoices as legal documents.

Without a signature, invoices aren't legal documents; they're just a list of products and services sent to a customer to request payment. And in most cases, customers will pay unsigned invoices without any issues.

Can e-invoice be modified? ›

e-Invoice values cannot be modified once the e-Invoice is created. You may cancel the invoice within 24 hours of invoice creation and create a new invoice with corrected values. Note: e-Invoice can be cancelled only within 24 hours of creation.

What is the maximum savings with GST invoice? ›

Explanation: If you have a business and you purchase any products from Amazon by attaching your GTS invoice with it, you will get a discount of up to 28%.

Is e invoice mandatory for b2c? ›

Specified businesses are required to implement this system in phases. The fourth phase began on April 1, 2022, where businesses with over Rs 20 crore annual turnover in any financial year between 2017-18 and 2021-22 must generate e-invoices.

Is HSN code mandatory for GST invoice? ›

Turnover above Rs. 5 crore must use 6-digit HSN code for all invoices. Turnover less than or equal to Rs. 5 crore must use 4-digit HSN code for all the B2B invoices.

Is QR Code mandatory for B2C invoices? ›

As per Notification No. 14/2020-Central Tax, dated 21 March 2020, taxpayers having an aggregate turnover of more than INR 500 crores had to include a Dynamic Quick Response (QR) code mandatorily in the e invoice for B2C transactionsin GST issued by them, from 1 December 2020.

Is QR Code mandatory for B2B e invoice? ›

The e-invoice mandate also suggests that the print of invoice, be it physical or digital, can continue to be as per entities' preference. However, one thing that needs to be taken care of is the inclusion of QR Code on the print copy which is mandatory as per the GST Notification 72/2020 dt 01-10-2020.

Videos

1. Webinar on e-Invoicing System
(E Way Bill API Help Desk NIC)
2. Webinar on GST e-Invoicing System
(E Way Bill API Help Desk NIC)
3. e - Invoice under GST (2022) and Dynamic QR Code | All about e - Invoice | IRN in GST | CA/CMA
(CA. Madhusudan Mishra)
4. E-invoicing under GST - 05.08.2022 by CA. Aman Haria #latestnews #gstindia
(S B Gabhawalla & Co)
5. e Invoice System and Recent Changes in GST
(CTD Karnataka)
6. e-Invoicing under GST | e-Invoice Generation Time Limit
(GSTHero Videos)

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