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    <title>Who are liable to generate e-invoice w.e.f October 1, 2022</title>
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    <description>Compliance requires the taxable person to prepare tax invoices with prescribed particulars in the e-invoice schema (INV-01) within their accounting/billing software, convert the invoice into a JSON file and transmit it to the Invoice Registration Portal (IRP). The IRP validates the submission, issues a unique Invoice Reference Number (IRN) and QR Code, returns a digitally signed JSON e-invoice to the supplier, and forwards data to the GST portal and the e-waybill system for reporting and e-way bill generation.</description>
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