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.