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E-invoice mandatory to be send, on movement of goods along with carriage

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(Querist)
31 July 2021 Is E-invoice mandatory to be send, on movement of goods along with carriage or not

Our Invoice contains acknowledgement no. and IRN no.

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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
31 July 2021 Not required IRN no is enough.
In case a dealer generates an Invoice Reference Number (IRN) by uploading Form GST INV-01, then the transporter need not carry a physical invoice. Quoting the IRN to the verifying officer would suffice.
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