Frequently Asked Questions on GST E-Invoice/IRN System

shahyar husain , Last updated: 25 November 2020  
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A. E-invoice - Basics: 1. What is e-invoicing? As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN).

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