There is no much difference indeed but this can be called as GST invoice with a valid IRN.
Step 1: Registered persons will continue to create their GST invoices on their own Accounting/Billing/ERP Systems. However, these invoices will now be reported to ‘Invoice Registration Portal (IRP)’.
Step 2: On reporting, IRP returns the e-invoice with a unique ‘Invoice Reference Number (IRN)’ after digitally signing the e-invoice and adding a QR Code.
Step 3: Invoice can be issued to the receiver (along with QR Code).
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