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.

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