In the case of e-commerce transactions, the IRN can be generated by the e-commerce operator on behalf of the supplier.
For IRN Generation, the date should be either today’s date or yesterday date only.
The document being generated for IRN should not start with “0”,”/” or “-”.
e-invoice can have maximum 1000 lines.
IRN refers to Invoice Reference Number.
B2C transactions will not be considered for the generation of e-invoice.
e-invoice is not required to be issued by taxpayers Registered in SEZ.
e-invoice is required to be issued for B2B, SEZ Supplies with payment of tax, SEZ Supplies without payment of tax, Exports with payment of tax, Exports with out payment of tax and Deemed Exports.
e-invoice is required to be issued for Tax Invoices, Debit Notes & Credit Notes.