GST
What an IRN and the QR code contain
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Facts
The IRP returns a unique Invoice Reference Number (IRN) for each document, a digital signature and a signed QR code with key invoice details. The QR code must be printed on the invoice.
Provisions and law
- Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
- Rule 46, CGST Rules 2017Contents of a tax invoice, including a unique serial number up to 16 characters per financial year
Analysis
The IRN is a hash based on your GSTIN, financial year, document type and number, so the same document number cannot get two IRNs. The QR lets the buyer or an officer verify the invoice offline. An invoice without a valid IRN is not a valid invoice under Rule 48(5).
Conclusion
- Generate the IRN through the IRP
- Print the IRN and signed QR on the invoice
- Keep the signed JSON in your records
- Share the e-invoice with the buyer
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