Bills of supply and delivery challans outside e-invoicing

E-invoicing applies to tax invoices, credit notes and debit notes for B2B and export supplies. Bills of supply for exempt supplies and delivery challans for movement of goods are outside the IRN requirement, though an e-way bill may still be needed.

A trader selling exempt goods to a business issues a bill of supply without IRN. A job work dispatch uses a delivery challan and an e-way bill, not an IRN. Make sure your software does not block these documents for want of IRN.