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    <description>Rule 138A permits generation of an Invoice Reference Number (IRN) by submitting FORM GST INV-1 containing supplier and recipient GSTINs, invoice number and date, supply type, indicators for reverse charge/TCS/TDS, and full line item details including HSN, quantities, values, tax components and total invoice value; the IRN is system generated via the e way bill portal and may be used in place of the tax invoice for a prescribed validity period, including when goods are intercepted in transit.</description>
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