GST
Which documents need an IRN
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Facts
E-invoicing covers tax invoices, credit notes and debit notes for supplies to registered persons (B2B) and for exports, including supplies to SEZs and deemed exports. B2C invoices are outside the IRN system.
Provisions and law
- Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
- Notification 13/2020-CTBase notification on who must e-invoice and which entities are exempt
Analysis
A credit note to a B2B buyer for a price drop must be reported to the IRP like an invoice. A sale to a consumer does not get an IRN, though very large businesses must print a dynamic QR on B2C invoices. Delivery challans and bills of supply are not e-invoiced.
Conclusion
- List document types you issue
- Mark B2B and export documents for IRN
- Route credit and debit notes to the IRP as well
- Keep B2C invoices outside the IRN flow
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