Blogs

In this post, we will look into the Invoice Registration Portal (IRP) and its different functions in the e-invoicing process.

We will cover the following topics in this post:

What is Invoice Registration Portal (IRP)?

Invoice Registration Portal helps in assigning Invoice Reference Numbers (IRN) to each invoice/credit note/debit note. The details are uploaded onto IRP in a prescribed format to either generate or validate the IRN of the invoice.

Note: Invoices need an authorized IRN to be valid.

You can visit the official e-invoice portal here: https://einvoice1.gst.gov.in/.

Functions of Invoice Registration Portal

Given below are the major functions of the Invoice Registration Portal (IRP):

  1. Generate IRN
  2. Validate IRN
  3. Check duplication or repetition
  4. Digital Signature
  5. Generate QR code
  6. Send invoice via e-mail
  7. Offline app
  8. Integration with GST and E-Way Bill system

1. Generate IRN

If invoices are uploaded without IRN, the IRP generates IRN in the prescribed format based on the existing parameters.

2. Validate IRN

Where the taxpayer can generate the IRN after uploading invoices on their systems. Then IRP will validate it based on the prescribed parameters.

3. Check duplication or repetition

The IRP will check the IRN of the invoice and then compare it with the information stored in the Central Depository for any information duplication or repetition.

4. Digital Signature

IRP will digitally sign all the validated invoices using the private key of the IRP. This digitally signed JSON file is available to the supplier.

5. Generate QR code

Invoice Registration Portal generates both digital signature and QR code for each invoice uploaded. This QR code can be used to verify/print the invoice and also to have a quick view/access of the invoice. Thus, it makes it useful for tax officers and others to verify details if there is no access to the internet.

The following are the details available in the QR code:

  • GSTIN of supplier
  • GSTIN of recipient
  • Invoice number as given by the supplier
  • Date of generation of invoice
  • Invoice value (taxable value and gross tax)
  • Number of line items
  • HSN Code of the main item (the line item having the highest taxable value)
  • Unique Invoice Reference Number (hash)

6. Send invoice via e-mail

Invoice Registration Portal or IRP will send validated invoice to the e-mail address of the seller for further reference.

7. Offline app

Invoice Registration Portal also provides an offline app to authenticate the QR code of an invoice and view its basic details. The complete invoice details are only available after connecting to the portal.

8. Integration with GST and E-Way Bill system

The uploaded invoice details in IRP are shared with the GST system for automatic updating of GSTR-1 (of the seller). It will also be shared with the e-Way Bill system for an easy and smooth process of creating an e-Way Bill.

Generate e-Way Bill using IRP

You can generate an e-way bill on Invoice Registration Portal with the Acknowledgement Number or IRN or date after entering the e-way bill details. You can also generate a bulk e-Way Bill using IRN or print the e-way bill. This is possible because of the seamless data integration between IRP and the e-way bill portal.

E-Invoice Generation on IRP

GST taxpayers follow a prescribed E-invoicing format to help the system read the output generated by another system.

If invoices are in a prescribed format, then the process of filing returns will be automated. Thus, IRP will register the invoice details on a day-to-day basis.

However, to upload invoice details to IRP, the invoice should be in a JSON file. It can be made using an offline tool or the ERP of the taxpayer. It must be integrated with the e-invoice system via API, either directly or through GSPs.

What are the Modes of API integration?

  • Direct Integration: System to system integration using API directly from Taxpayer’s System.
  • Use existing credentials of the same PAN: System-to-system integration using API through the sister company of the Taxpayers using the same PAN (if PAN is enabled).
  • E-way bill enabled: System-to-system integration using API for already E-way Bill enabled taxpayers.

With that, we have come to the end of this post. Share your queries with us in the comment section below.

You can find more details on E-invoicing in our blogs: