The Invoice Reference Number (IRN) is a 64-digit along alphanumeric number to uniquely identify each B2B Invoice issued in India.
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).
There are two different concepts of QR Codes when it comes to e-Invoicing in India.
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.