Genration of IRN (Invoice Registration Number) for e-Invoice

[SURYAKANT MITHBAVKAR]

We have started issuing e-Invoices from April-22 as per GST Act

In case we have generated three invoices in a sequence of 01,02 & 03 at the same time on our system. While checking the Invoice No.01 the system find an error in the same and hence skip to generating IRN for Invoice No.02 & 03 respectively provided they are error free. Once the error is rectified in Invoice No.01 it generates IRN for the same. However the sequence of generating IRN is not in order. e.g. IRN is generated for Invoice No. 02 & 03 followed by Invoice No.01.

Kindly let us know whether it is compulsory to generate IRN as per invoice sequence or can be accepted as per the above example.

Also let us know the time limit for which the IRN should be generated for a particular e-Invoice.

In case if the IRN is not generated, can we dispatch our material on invoice and generate IRN later.

[PAWAN KUMAR]

As per my view, IRN is unique 64 digit number, please generate all your e-inovice with IRN only if you are eligible for the provisions. No dispatch of goods without e-invoice. without IRN invoice will not be valid document, please note.

[Ganeshan Kalyani]

There is mandate for generating IRN in sequence. The only requirement is before your vehicle leaves the premise with goods the supporting invoice should be an e- invoice having IRN and QRCode.

[PAWAN KUMAR]

dear sir,

may be not there, please guide.

[Shilpi Jain]

There is no requirement that the IRN has to be generated sequentially.

Prefer to generate e-invoice on the date for which the invoice is generated. i.e. if the invoice is dated 20.04.2022, generate the invoice on 20.04.2022.

[Ganeshan Kalyani]

Yes there is no mandate to generate IRN in sequence. I missed the word 'No' in my previous reply.

AI Summary

IRN sequencing not mandated; however invoices must carry a valid IRN and QR code before goods dispatch. There is no mandate to generate IRNs in invoice-number sequence; IRNs for other invoices may be generated before corrected earlier invoices. However, for eligible e-invoices a valid IRN with QR code must be generated and furnished before goods are dispatched, and an invoice without an IRN is not a valid e-invoice for these purposes.