Invoice Reference Number (IRN)

Each invoice uploaded by a seller to the Invoice Registration Portal and validated will receive a number called Invoice Reference Number (IRN). IRN is a 64 characters long, unique number in the GST system - irrespective of taxpayer, financial year and document type.

IRN will be issued by the Invoice Registration Portal on uploading of the JSON invoice file. IRN will be generated based on a combination of the supplier GSTIN, document type, document number and year of invoice. Document types are INV for invoice, CRN for credit note, DBN for debit note.

eInvoice QR Code

The IRP will digitally sign a JSON invoice submitted by the seller and also generate a QR code containing the unique IRN along with other invoice data so that it can be readily verified online. This QR code can be scanned by the buyer or any tax offer using an app to check the validity of invoice issued. The eInvoice QR code will contain the following information:

  • GSTIN of supplier
  • GSTIN of recipient
  • Invoice number as given by supplier
  • Invoice date
  • Invoice value
  • Number of line items
  • HSN code of main item (Item with highest value)
  • Unique Invoice Reference Number (IRN)

GST eInvoice Format

The GST eInvoice will be similar to the existing GST invoice format. It has been clarified by the GSTN that writing of IRN (64 characters) is not required by the seller. However, the IRN will be included in the QR code provided by the Invoice Registration Portal. The QR code will contain details of the invoice and the IRN. Thus, it is better to make digitally signed QR code as a response which will be proof of registration of invoice and print on invoices issued by a business.

Time Limit for Generating eInvoice

The time limit for generating an eInvoice will be notified by the Government. Without registration of an invoice with Invoice Registration Portal and generation of QR code, it will not be valid. Hence, before the movement of goods or delivery of goods or service or filing of GST returns, eInvoicing must be completed.

Cancellation of eInvoice

An eInvoice once generated can be fully cancelled within 24 hours on the Invoice Registration Portal. After 24 hours, cancellation of eInvoice on the Invoice Registration Portal will not be possible and the same will have to be done on the GST Portal before filing of GST return.

Once a GST eInvoice is cancelled, the same invoice number cannot be used again to generate another invoice.

Amendment of eInvoice

Amendments to eInvoice can be done on the GST Portal. All amendments to the eInvoice generated on the Invoice Registration Portal can be done only on the GST Portal. An amended invoice if again sent to IRP as a JSON file will get rejected as the IRN will be duplicate.

Frequently asked questions

What is e-Invoicing?

E-invoicing is a system of raising invoices under which invoices are generated. In othe words it is generated using a standardized format where the electronic data of the invoice can be shared with others.

Will the e-Invoice format be similar for all categories of taxpayers?

All businesses need to issue e-invoices using the same e-invoice schema laid down by the GSTN. The schema has mandatory and non-mandatory fields. All taxpayers are required to fill mandatory fields. Specific businesses can use non-mandatory fields as per their requirement.

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

The maximum number of line items allowed per e-Invoice is 100.

Can an e-Invoice be cancelled partially/fully?

An e-Invoice cannot be partially cancelled, it has to be cancelled fully. Once cancelled, it will need to be reported into the IRN within 24 hours. A cancellation done after 24 hours cannot be done on the IRN and needs to be manually cancelled on the GST portal before the returns are filed.

How can an e-Invoice be amended?

All the amendments to an e-invoice can be made only on the GST Portal. 

Is bulk-uploading of invoices be possible?

Yes, details of invoices can be entered in bulk in an excel based bulk convertor tool, available on the e-invoice portal.

For how long is the data available on the Government Portal?

On the IRP, the data will remain for only 24 hours. However, once an invoice has been registered and validated, it will be uploaded into the relevant GST return where it will be available for the entire financial year.

GST eInvoicing in State

GST eInvoicing in City

GST eInvoicing In New Delhi

GST eInvoicing In Hyderabad

GST eInvoicing In Kolkata

GST eInvoicing In Lucknow

GST eInvoicing In Madurai

GST eInvoicing In Malappuram

GST eInvoicing In Mathura

GST eInvoicing In Goa City

GST eInvoicing In Mangalore

GST eInvoicing In Meerut

GST eInvoicing In Moradabad

GST eInvoicing In Mysore

GST eInvoicing In Nanded

GST eInvoicing In Nashik

GST eInvoicing In Nellore

GST eInvoicing In Noida

GST eInvoicing In Palakkad

GST eInvoicing In Patna

GST eInvoicing In Pondicherry

GST eInvoicing In Allahabad

GST eInvoicing In Raipur

GST eInvoicing In Rajkot

GST eInvoicing In Rajahmundry

GST eInvoicing In Ranchi

GST eInvoicing In Salem

GST eInvoicing In Sangli

GST eInvoicing In Siliguri

GST eInvoicing In Solapur

GST eInvoicing In Srinagar

GST eInvoicing In Thiruvananthapuram

GST eInvoicing In Thrissur

GST eInvoicing In Tiruchirappalli

GST eInvoicing In Tirupati

GST eInvoicing In Tirunelveli

GST eInvoicing In Tiruppur

GST eInvoicing In Tiruvannamalai

GST eInvoicing In Ujjain

GST eInvoicing In Vadodara

GST eInvoicing In Varanasi

GST eInvoicing In Vijayawada

GST eInvoicing In Vellore

GST eInvoicing In Warangal

GST eInvoicing In Bilaspur

GST eInvoicing In Perinthalmanna

GST eInvoicing In Purulia

GST eInvoicing In Shimla

GST eInvoicing In Tirur

GST eInvoicing In Surat

GST eInvoicing In Visakhapatnam

GST eInvoicing In Gandhinagar

GST eInvoicing In Coimbatore

GST eInvoicing In Trichy

GST eInvoicing In Anand

GST eInvoicing In Patiala

GST eInvoicing In Roorkee

GST eInvoicing In Etawah

Last updated: May 19, 2021


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