What is an IRN Number?

What is an IRN Number?

An IRN (Invoice Registration Number) is a unique identifier assigned to an invoice after it is successfully registered on the GST portal in India. It is part of the e-invoicing system introduced by the Government of India to streamline the invoice generation process and enhance tax compliance.

Key Points about IRN:

  • Issued by the GST Portal: After uploading an invoice on the GST portal, an IRN is generated.

  • Mandatory for B2B Transactions: For businesses with a turnover exceeding a specified threshold, e-invoicing and IRN generation are mandatory for B2B transactions.

  • Contains details: The IRN is linked to key details of the invoice, including the GSTIN, invoice number, and date.

  • Helps in Tracking: The IRN allows businesses and tax authorities to track and validate invoices, ensuring transparency and reducing tax evasion.

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