GST

What an IRN and the QR code contain

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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

Rule 48(4), CGST Rules 2017; Rule 46, CGST Rules 2017

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).

Close

  1. Generate the IRN through the IRP
  2. Print the IRN and signed QR on the invoice
  3. Keep the signed JSON in your records
  4. Share the e-invoice with the buyer

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