E-Invoice - Terms and Definitions

Invoice Reference Number

The Invoice Reference Number (IRN) is a 64-digit along alphanumeric number to uniquely identify each B2B Invoice issued in India.

Invoice Registration Portal

CGST Notification 69/2019 notifies a common portal for the purpose of e-Invoice.

This portal is also called Invoice Registration Portal (IRP). The first IRP authorized by the Government of India is National Informatics Centre (NIC).

Quick Reference Code

There are two different concepts of QR Codes when it comes to e-Invoicing in India.

  • QR Code for a Business-to-business B2B E-Invoice containing details of the Invoice (this article)
  • Payment QR Code for a Business-to-consumer B2C Invoice (different article)

Format of E-Invoice - Schema

Large taxpayers with annual aggregate turnover greater than Rs 100 crore are required to issue Tax Invoice in electronic format, also known as e-Invoice.