E-invoicing requirement mandates B2B invoice registration on central IRP, linking IRN and QR code for validation.

E-invoicing under Rule 48 mandates specified registered persons to report B2B invoices and certain exports on the IRP using FORM GST INV-01 to obtain a unique Invoice Reference Number (IRN), which is embedded in a signed QR code and is necessary for GST invoice validity; the IRP forwards data to GST return and e-way bill systems to enable auto-population and system-level matching of input tax credit and output tax.

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