Find
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.
GST
Which documents need an IRN
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 48(4), CGST Rules 2017; Notification 13/2020-CT
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.
Close
- 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
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.