Invoice Reference Number allows replacing physical tax invoices for verification when uploaded to the portal, streamlining invoice compliance.

Invoices for goods must be in triplicate marked ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER, and TRIPLICATE FOR SUPPLIER, with the transporter duplicate not required if the supplier obtains an Invoice Reference Number from the Common Portal. Service invoices must be in duplicate as ORIGINAL FOR RECEIPIENT and DUPLICATE FOR SUPPLIER. Invoice serial numbers for a tax period must be furnished electronically in FORM GSTR-1. A registered person may obtain an Invoice Reference Number by uploading a tax invoice in FORM GST INV-1 and may produce that reference for verification in lieu of the tax invoice; the reference is limited to a specified validity period.

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