e-Invoicing
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.
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.
Please note that ‘e-invoice’ in ‘e-invoicing’ doesn’t mean
generation of invoice by a Government portal.
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