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.

AI Summary

Clarification: No need for sequential IRN generation under GST; must generate e-Invoice with IRN before dispatching goods. A discussion on a forum addresses the issue of generating Invoice Registration Numbers (IRN) for e-Invoices under the Goods and Services Tax (GST) regime. The query concerns whether IRNs must be generated in the sequence of invoice numbers and the time limit for generating IRNs. Responses clarify that there is no requirement for sequential IRN generation. However, an e-Invoice with an IRN and QR code must be generated before dispatching goods. It is advisable to generate the e-Invoice on the invoice date. Dispatching goods without an IRN is not permissible as the invoice would be invalid.