Avalara India > Blog > Goods and Services Tax > GSTN issues clarifications on e-invoicing under GST

GSTN issues clarifications on e-invoicing under GST

  • Mar 19, 2020 | Viren Shah

In January 2020, the GST Network has come up with Frequently Asked Questions (FAQs) on ‘e-invoicing’ under the GST system, reaffirming the government’s intent to implement ‘e-invoicing’ under the GST. 

Here are some key aspects of the clarifications:

1. Foreign service provider can integrate with Invoice Registration Portal (IRP) from India only.

2. On uploading of the relevant details on IRP, it will validate the existence of GST Identification Number (GSTIN) of supplier and buyer along with duplication check of invoice. If non-existent GSTIN and/or a duplicate invoice are found, the invoice will be returned with relevant error codes, without registering it.

3. Post validation on IRP, a signed Invoice Reference Number (IRN) will be provided to the supplier. IRP will also return a QR code, with digital signatures of IRP. In case an invoice is required to be printed by the supplier, the same shall also contain IRN and QR code.

4. IRN shall be generated only through IRP based on GSTIN of supplier, invoice number of supplier and financial year.

5. IRN shall also be required on debit notes, credit notes, export invoices as well as invoices and credit notes of an Input Service Distributor.

6. IRN is not required to be obtained for delivery challan and bill of supply. Further, in case of imports, IRN is not required for bill of entry generated by the Customs Authorities.

7. Invoice in PDF format shall not be generated on IRP.

8. IRP shall not send emails to the buyer.

9. Option to upload details of e-invoices on IRP in bulk shall be available. However, IRP shall accept one invoice at a time. Line items supported in an e-invoice have been increased from 250 to 10,000 per e-invoice.

10. Amendment is not permitted for an invoice whose IRN has been generated. If a business wants to cancel an already reported invoice, the same may be done by uploading IRN or by uploading the following details:

  • GSTIN;
  • Type of document;
  • Document number and date;

Once an invoice is cancelled, the same invoice number cannot be used again to generate another invoice.

11. Amendments to be made in the GST law for bringing consistency in the contents of an e-invoice template (i.e., Form GST INV-01) with the details mandatory in a tax invoice.

To understand how Avalara can help you with GST compliance, visit www.avalara.com


Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Viren Shah
Avalara Author Viren Shah
Viren Shah, a member of the Institute of Chartered Accountants of India and a Bachelor of Commerce from Mumbai University, has experience of more than a decade in Corporate and International Taxation. He specializes in Domestic and International Taxation, with specific emphasis on cross border transactions and exchange control laws with respect to inbound and outbound investments. He has vast experience in advising companies across various industries.