Invoice Reference Number (IRN) in e-Way bill system

Since the launch of GST, it has become mandatory for people to apply the standard taxes on various transactions. With a view to digitalize the taxation system of India, one the recent addition to the list of services is Invoice Reference Number (IRN). But before we start discussing about IRN, let us take a look into the system that was present earlier.

Before the launch of IRN

Before IRN was introduced, the transactions used to take place over physical copied. When an invoice was generated, it was done in triplicate form. The original remained with the buyer, a duplicate was with the transporter and the triplicate was given to the buyer of goods.

This system resulted in a lot of complications for the transporter while he was carrying multiple shipments from one state to another. With a view to resolve the solution and maintain a digitalized record of information IRN has been introduced.

What is Invoice Reference Number?

Invoice Reference Number is a code generated by the e-Way portal that allows the supplier, transporter and the buyer to get rid of physical tax invoices. Once the original tax invoice has been generated by the supplier of goods, he can log on to the e-Way bill portal and fill up Form GST INV-01 and generate Invoice Reference Number. With the help of this number the transporter can easily avoid carrying physical documents. IRN is valid for a period of 30 days.

Pattern of Form GST INV-1

For the purpose of obtaining IRN, Form GST INV-1 needs to be filled up and submitted. The form is divided into 4 parts:

  • Part – A
  • Part – B
  • Part – C
  • Part – D

Part – A

This part contains the basic details of the supplier. Required information include: GSTIN of the supplier, Legal name of the supplier, Trade name (if any), Address of the supplier, Serial number of the invoice and date of the invoice.

Part – B

This part contains the basic details of the recipient of goods. Required information include: GSTIN of the recipient, name of the recipient, address and state code of the recipient, etc.

Part – C

This part contains the details of supply. Here there are various options such as B to B supply, B to C supply, etc. Based on the nature of supply, the supplier has to fill up the required information.

Part – D

This part will contain detailed information of the supply. Some of the important areas are HSN Code, description of goods, taxable amount under GST, etc.

Once the form has been duly filled up, the supplier can submit the same and generate an Invoice Reference Number (IRN) and use the same during transit of goods from one state to another.


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