What is Invoice Reference Number (IRN) in GST? Format and How to Generate IRN?

Yarab A |Updated on: July 25, 2023

• What is IRN?
• Parameters and format of IRN
• How to generate IRN for e-invoice?

With the concept of e-Invoicing, an invoice is valid only if the “IRN’ and QR code is mentioned in the invoice. Invoice being an important document in business, it is of utmost necessary to understand the fundamentals of IRN and the change that may be required in the way the invoices are issued.

Currently, e-invoicing is applicable for businesses with a turnover exceeding ₹10 crores from 1st October 2022. In the recent update, from 1st August 2023, e-Invoicing will be essential for all the registered persons whose aggregate turnover (based on PAN) in any prior fiscal year from 2017-18 onwards exceeds 5 crores. Read 'Date of implementing e-invoicing in GST' to know the e-invoicng implementation date.

In this article, we’ll discuss everything about IRN right from its meaning, format and how to generate it.

What is IRN?

IRN known as “Invoice Reference Number” is a unique invoice number generated by the Invoice Register Portal (IRP) on uploading the invoices electronically.

Under the e-invoicing system in GST, documents such as invoice, Credit Note, Debit Note or any such document as required by the law should be electronically uploaded to IRP system. Every time a unique document is uploaded in the prescribed format, a unique reference number know as 'Invoice Reference Number (IRN)' is generated by the system.

IRN is also referred to as ‘Hash’ in technical terms.

Parameters and format of IRN

The IRN is computed considering the GSTIN of a generator of the document (invoice or credit note etc.), document number like invoice number and the financial year.

• Supplier GSTIN,
• Supplier’s invoice number
• Financial year (YYYY-YY)

How to generate IRN for e-invoice?

The responsibility of generating e-invoice with IRN is with the creator of the document. To simplify, the responsibility of uploading tax invoice is with the supplier of goods or services. The IRP system, a portal designed to authenticate invoices, will accept invoices only in JSON format in a specified structure/schema.  

To generate e-invoice IRN, you need to follow the steps given below:

• Generate the e-invoice data in the JSON format using their accounting software and upload it to the IRP system. You can also generate e-invoice JSON using any software utility that generates invoice including those using excel or GSTN provided offline utility.
  
  
• The IRP system will validate the invoice data and generates the IRN for the document uploaded.
  
  
• Once the e-invoice data is validated successfully, the digitally signed JSON with IRN will be sent to the supplier.

If you are using a business management software that is integrated with the IRP portal (via GSP to IRP), generation of IRN and QR code, and printing these details on the invoice becomes simple and seamless. It will be that simple that you just need record and print the invoice in the flow, and you will have IRN and QR code printed automatically. 

Watch How to Get IRN Info using TallyPrime

Watch How to Undo IRN Cancellation of e-invoice in TallyPrime

Video on e-invoicing on TallyPrime

Know more about e-invoices in GST