![]() Portal will check whether the invoice was already reported and existing in the GST System. Validation of Invoice by Portal (Invoice Registration Portal-IRP) Hence, it is advisable to properly store the signed e-invoice received from IRP. Signed JSON will not be available for download from IRP or GST System as signed e-invoice later. On receipt of signed JSON, it is for the respective ERP or Accounting & Billing software system to generate PDF, if needed. ![]() This JSON will be signed by portal along with IRN details QR Code and Acknowledgment Number embedded in it. The portal will return the JSON file only. The portal after validation, will generate IRN. To generate IRN, only JSON format file can be uploaded on portal. IRN generated from portal is a 64 character code as per above along with QR Code and an Acknowledgment Number. Sub-rule (6) is just a saviour rule that where invoice is prepared in the manner given in sub-rule (4), there is no need to follow the manner given in sub-rules (1) and (2). Sub-rule (4) provides that, “The invoice shall be prepared b y such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.įurther, sub-rule (5) provides that every invoice other than “E-Invoice (INV-01)” shall not be treated as a valid Invoice. sub-rule (4), sub-rule (5) and sub-rule (6). Rule 48 (Manner of Issuing an Invoice) was amended by inserting three sub-rules i.e. Invoices generated from personal softwares or manual billing are no more valid under law unless it contains IRN.Ĭoncept of E-Invoice was brought in through CGST Rules vide Notification No. It is a manner of issuing an invoice like earlier manners of manual invoices, digital invoices and now it is an “electronic invoice”.Īs per law, notified registered persons shall prepare their sale Invoices after uploading information on a government designated web portal and get the Invoice reference number (IRN). As the name suggests, E-Invoice is an invoice generated through an electronic system. ![]() E-Invoice is a new concept in the history of India. ![]()
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