IRN e-invoice
What is IRN e-invoice? An Invoice Reference Number, issued by India's Invoice Registration Portal (IRP). Above the turnover limit, a B2B invoice is legally valid only with one.
In plain words
for businesses above the limit, a B2B invoice is first reported to the government's Invoice Registration Portal (IRP). The portal checks it and sends back a unique 64-character code, the IRN, with a QR code and a signed copy.
The invoice is valid only with that IRN, so the QR code is printed on the invoice you send.
A worked example
Your pharmaceutical distributor raises invoice INV-2026-0418: Paracetamol 500 mg, 4,000 strips at ₹38,400, and Cetirizine 10 mg, 800 strips at ₹19,200. Taxable value ₹57,600, CGST ₹1,440, SGST ₹1,440, total ₹60,480.
The invoice goes to the portal and comes back with its IRN and QR code. If the portal refuses it, for instance because the buyer's GSTIN is wrong, you correct the invoice and send it again. Once it has an IRN, you do not edit it. You cancel within the portal's short window, 24 hours at the time of writing, and issue it again. These are sample numbers.
Why it matters
- Cost. Without a valid IRN, your buyer's credit on the invoice is at risk, and they will ask you to fix it.
- Deadline. Larger businesses have a time limit to report an invoice, 30 days from the invoice date at present. The turnover limit has been lowered over the years, so check the current one.
- Risk. A rejected or missing IRN holds up dispatch and payment, and the e-Way bill is generated from the invoice or its IRN.
How Kinnow handles it
Kinnow raises the invoice, hands it to the portal and keeps the result.
- Queued and sent. Kinnow queues the invoice and submits it through the connection set up for your company. It stores the IRN, the QR code and the signed copy with the invoice.
- Failures explained. A failed invoice stays in a list with the reason. An agent reads the failure and says why it failed, whether sending it again can work, and what a person should do. It never resends by itself.
- Cancel and reissue. Kinnow enforces the portal's cancellation window.
The honest limit. The connection to the government portal is switched on for each company at set-up, and until then invoices are not sent to the live portal. Kinnow does not decide your turnover limit for you; your CA confirms whether you are covered.
Want to see an invoice go through with its IRN? Ask us for a walkthrough on your own invoice format.
Related terms
- E-invoicing in India: the rule in plain words.
- e-Way bill: generated from the invoice for goods on the move.
- GST: the tax the invoice carries.
- Input tax credit: what your buyer claims against the invoice.
Questions
Does every invoice need an IRN?
No. It applies to business-to-business invoices of businesses above the turnover limit, and certain other documents. Sales to consumers are generally outside it. Your CA can confirm how it applies to you.
What happens if the portal rejects my invoice?
The invoice is marked failed with the reason. You correct the cause, such as a wrong GSTIN, and send it again. Kinnow shows whether sending it again can succeed.
Can I edit an invoice after it has an IRN?
No. Cancel it within the portal's window and issue it again. After the window, ask your CA how to correct it, usually with a credit note.
Request a demo and we will show invoices, IRN and e-Way bill on your own data.