India IRP / IRN

In India, no eligible B2B invoice is valid without the IRN registration number issued by the IRP.

Definition

The IRP (Invoice Registration Portal) is India's official invoice registration platform under the GST (Goods and Services Tax) regime.

The IRN (Invoice Reference Number) is the unique 64-character, hash-based identifier the IRP assigns to every validated invoice. The invoice is then returned carrying this IRN and a QR code signed by the portal.

How it works

The process follows these steps:

1. The supplier generates the invoice in the standard JSON schema and submits it to the IRP.
2. The IRP validates the data, rejects duplicates and computes the IRN.
3. The portal digitally signs the invoice and adds a QR code.
4. The registered invoice is returned to the supplier; the data simultaneously feeds GST returns and, where relevant, the e-Way Bill.

Good to know

The IRP e-invoicing obligation applies to businesses above a turnover threshold, which has been lowered in stages over the years to capture progressively smaller businesses.

Without a valid IRN, an invoice is legally treated as not issued, and the buyer may be denied input tax credit (ITC).