Registered Person have to prepare E-Invoice by
providing specified details of invoice on Invoice Registration Portal (IRP) to obtain Invoice Reference number (IRN) with
This process facilitates exchange of the invoice
document between a supplier and a buyer in an integrated electronic format.
E-invoicing is mandatory to the registered persons whose aggregate turnover (based on PAN) in any financial year from Fy-2017-2018 is more than Rs. 50 Crores.
Following are exempt from the applicability of