Find
If your supplier is covered by e-invoicing, each B2B invoice should carry an IRN and signed QR code. You can verify the QR using the e-invoice verification app or the IRP. An invoice without a valid IRN is not valid for ITC under Rule 48(5).
GST
Buyer checking a supplier's e-invoice
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 48(5), CGST Rules 2017; Sec 16(2), CGST Act 2017; Sec 16(2)(aa), CGST Act 2017
Analysis
Large suppliers who skip IRN put your credit at risk. Scan the QR when you receive the invoice and compare GSTIN, number, date and value. Ask suppliers above ₹5 crore to confirm their e-invoice status in writing.
Close
- Scan the QR code on supplier invoices
- Compare the details with the printed invoice
- Ask covered suppliers without IRN to reissue
- Hold the GST payment until a valid e-invoice is received
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