E-invoice in India
(Updated as on 1.1.2021)
At present, e-invoicing is required for invoices, credit notes and debit notes issued by a
registered person, other than
➢ SEZ units
➢ insurer or a banking company or a financial institution, including a non-banking
financial company
➢ goods transport agency supplying services in relation to transportation of goods by road
in a goods carriage
➢ suppliers of passenger transportation service
➢ suppliers of services by way of admission to exhibition of cinematograph films in
multiplex screens.
IMPORTANT TERMS USED :
- E-invoice Schema (INV-1)
- Invoice Registration Portal (IRP)
- Invoice Reference Number (IRN) and Quick Response Code (QR Code)
- IRP-generated QR Code Vs. Self –generated Dynamic QR Code
Much more …
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