E invoiceing

He/she must upload the invoice on the IRP. On uploading the invoice, a unique Invoice Reference Number (IRN) will be issued against each invoice. Non-generation of e-invoice will imply non-intimation of supply transactions to the government. Any invoice issued by the applicable taxpayer without the IRN is considered invalid invoice under the GST law. In other words, it is regarded as a non-issue of invoice and thus attracts various penalties as listed in the next section.Non-issuance of e-invoice is an offence under GST and thus attracts penal provisions. Below are some of the penalties for non-issuance of invoice or issuance of incorrect invoice:

Penalty for non-issuance of invoice- 100% of the tax due or Rs.10,000, whichever is higher.
Penalty for incorrect invoicing is Rs.25,000