Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningAn invoice reported to the government's Invoice Registration Portal to get an IRN.
Relevant ActCGST Rules, 2017
Section / ruleRule 48(4)
Technical meaning
Electronic reporting of B2B invoices to the IRP for an Invoice Reference Number and QR code, mandatory above the notified turnover threshold.
Practical example
A business above the notified threshold must generate an IRN for every B2B invoice.
Related terms
Official reference
CGST Rules, 2017, Rule 48(4)
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