Generate e-invoices (IRN)

Who needs it

A business whose aggregate turnover crossed ₹5 crore in any year since 2017-18 must generate an IRN for every B2B invoice, credit note and debit note. Turn on e-Invoicing App. and set the threshold in Configuration (F12).

Open it

Click E-Invoicing (IRN) under GST & E-Invoicing.

Summary cards

• Pending IRN (B2B): invoices waiting for an IRN, with their Pending Value.
• Generated IRN: invoices done, with their Generated Value.

Generate an IRN

1. Set From Date and To Date and click FILTER.
2. Open the Pending Generation tab. Each row shows invoice number, date, customer, GSTIN, taxable, tax and invoice value.
3. Check the customer's GSTIN and the totals.
4. Click GENERATE on the invoice.
5. The invoice moves to Successfully Generated, showing the IRN Details and Ack No & Date.

After generation

On the Successfully Generated tab use Print E-Invoice for the copy with IRN and QR code, or Cancel IRN if the invoice was wrong. Click EXPORT CSV for a list of either tab.

Rules to remember

• An IRN can be cancelled within 24 hours of generation. After that, issue a credit note instead.
• For larger businesses the IRP accepts an invoice only within 30 days of its date; do not leave generation for month end.
• Once an IRN exists, do not edit the invoice. Cancel and re-generate, or issue a credit note.