Invoice Reference Number (IRN) & Quick Reference (QR) Code

CBIC has issued Notification No. 68 to 72 of 2019 on 13.12.2019. Vide these notifications it is hereby notified that all the invoices raised by a registered person with effect from 01.04.2020 must contain ‘Invoice Reference Number’ and ‘Quick Response Code’.

Conditions:

For Invoice Reference Number (IRN): A registered person having turnover exceeding Rs.100 Crores in a financial year must generate “Invoice Reference Number (IRN)” and print it on the face of the invoice.

For Quick Response (QR) Code: A registered person having turnover exceeding Rs.500 Crores in a financial year and supplying goods to an unregistered customer must generate “Quick Response (QR) Code” and print it on the face of the invoice.

If a invoice does not contain either “Invoice Reference Number” or “Quick Response (QR) Code” then the invoice will be treated as invalid.

Common Portal:

The websites notified for the purpose of generating invoice reference number and QR code are as below:

www.einvoice1.gst.gov.in,

www.einvoice2.gst.gov.in,

www.einvoice3.gst.gov.in,

www.einvoice4.gst.gov.in,

www.einvoice5.gst.gov.in,

www.einvoice6.gst.gov.in,

www.einvoice7.gst.gov.in,

www.einvoice8.gst.gov.in,

www.einvoice9.gst.gov.in,

www.einvoice10.gst.gov.in.

to be continued…