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    <title>e-invoice FAQs</title>
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    <description>E invoicing requires suppliers of certain taxable outward supplies to generate electronic invoices validated by the Invoice Registration Portal, which issues a unique Invoice Reference Number (IRN) and QR Code that must be printed on and stored with the tax invoice. The regime applies to specified transactions and taxpayers above notified turnover thresholds, exempts listed classes, mandates separate documents for taxable and exempt supplies, integrates B2B e invoice data with GSTR filings, and prescribes cancellation rules, retention periods and penalties for non compliance.</description>
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