Regulatory & Tax

IRN (Invoice Reference Number)

Unique 64-character hash generated by GST Network's Invoice Registration Portal — required for e-invoicing.

Since 2023, businesses with annual turnover above ₹5Cr must generate e-invoices for all B2B sales. The process: invoice data is uploaded to IRP, IRP returns an IRN + signed JSON + QR code, and only an invoice with valid IRN is treated as a tax invoice.

The IRN appears on the invoice (with a QR code) and gets auto-populated into the buyer's GSTR-2A and 2B. It eliminates duplicate or fake invoices because IRP is the single source of truth.

E-invoicing is mandatory for B2B but optional for B2C; export invoices and credit/debit notes are also covered. Failure to generate IRN means the invoice is invalid for ITC claim.

India context

Many ₹5Cr+ Indian SMBs missed the e-invoicing deadline and continued issuing manual invoices in 2023-2024. The system now auto-flags such invoices for the recipient's ITC-blocked list — losing them business until IRN is generated retroactively.

Examples

  • A ₹10Cr SaaS issues a ₹2L invoice to a corporate. Without IRN, the corporate can't claim ITC. SaaS must generate IRN before the recipient files their next GSTR-3B.

FAQ

What's the turnover threshold for e-invoicing?

₹5Cr from August 2023. Was previously ₹500Cr (Oct 2020), reduced progressively. Likely to drop further to ₹2Cr or ₹1Cr in coming years.

Do I need IRN for B2C invoices?

Not currently. E-invoicing is mandatory only for B2B. B2C from large businesses is dynamic-QR mandatory but not IRN.

Can IRN be cancelled?

Yes, within 24 hours of generation. After 24 hours, you must issue a credit note (which itself needs an IRN).

Related concepts

e-invoicingGSTR-1GSTR-2AInvoice Registration PortalQR code

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Related glossary entries

GSTR-1 — Monthly (or quarterly) statement of outward supplies — every B2B and B2C invoice your business issued in the period.

More in Regulatory & Tax

DPDP ActGSTINGSTR-1GSTR-3BRCM (Reverse Charge Mechanism)ITC (Input Tax Credit)RERAFSSAI
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