As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare
invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice
Registration Portal (IRP) and obtain an Invoice Reference Number (IRN).
After following above ‘e-invoicing’ process, the invoice copy containing inter alia, the
IRN (with QR Code) issued by the notified supplier to buyer is commonly referred to as
‘e-invoice’ in GST.
Because of the standard e-invoice schema (INV-01), ‘e-invoicing’ facilitates exchange
of the invoice document (structured invoice data) between a supplier and a buyer in an
integrated electronic format.
Please note that ‘e-invoice’ in ‘e-invoicing’ doesn’t mean generation of invoice by a
Government portal.
What do I need to generate an e -invoice?
A system/utility to report e-invoice details in JSON format to IRP and to receive signed e-invoice in JSON format from the Portal.
