Glossary GST
IRN (Invoice Reference Number)
Definition
An IRN (Invoice Reference Number) is the unique 64-character number the GST Invoice Registration Portal gives a B2B e-invoice, along with a signed QR code.
Example
A Chennai distributor covered by e-invoicing sells goods worth ₹4,00,000 plus GST to a registered retailer. The invoice data is reported to the IRP, which returns the IRN, acknowledgement number and a signed QR code that print on the invoice. A ₹12,000 sale to a walk-in consumer the same day needs no IRN.
IRN in TallyPrime and in Cashflow OS
Where to find itIn TallyPrime
TallyPrime can send invoice data for e-invoicing and store the IRN, acknowledgement details and QR code on the voucher so they print on the invoice. Its reports show invoices still pending an IRN.
On your phoneIn Cashflow OS
On plans that include it, Cashflow OS generates the IRN for a synced Tally sales voucher through a GST Suvidha Provider using your own API login and writes the IRN and QR back to Tally; an IRN already made in Tally is shown, not remade.
Common misunderstandings
- Watch outIssuing a B2B invoice first and reporting it to the IRP later; it is not valid without the IRN.
- Watch outTrying to reuse the same invoice number for a fresh IRN after cancelling the old one.
What the IRN is
Under e-invoicing, the seller still makes the invoice in their own software. The invoice data is then sent to an Invoice Registration Portal (IRP). The IRP checks it, generates the IRN from the seller's GSTIN, the financial year, the document type and the document number, digitally signs the data and returns a signed QR code. The details then flow into the seller's GSTR-1 and the buyer's GSTR-2B.
E-invoicing applies to businesses whose aggregate turnover in any year since 2017-18 crossed the notified limit, currently ₹5 crore, for B2B invoices, credit notes and debit notes and exports. Some sectors are exempt. Check the current limit and any reporting time limit on gst.gov.in.
Example
A distributor with turnover of ₹12 crore sells goods worth ₹3,00,000 plus ₹54,000 GST to a registered retailer. The invoice is created in the accounts software, the data is uploaded to the IRP, and the IRP returns the IRN, an acknowledgement number and date, and a signed QR code. The distributor prints the QR on the invoice. A ₹15,000 cash sale to a walk-in consumer from the same distributor does not need an IRN, because B2C invoices are outside e-invoicing.
Cancelling an e-invoice
An IRN can be cancelled on the IRP only within a short window after generation (24 hours at present), and only in full. After that, corrections go through a credit note or an amendment in GSTR-1. The same invoice number cannot be reused to get a fresh IRN. See our guide on e-invoicing and IRN and on the e-invoice QR code.
Where it shows up in TallyPrime
TallyPrime can send invoice data for e-invoicing and store the IRN, acknowledgement details and QR on the voucher, so they print on the invoice. Its GST reports show which invoices still need an IRN. The setup needs your e-invoice portal credentials and correct GST details on party ledgers and items.
This is general information, not tax advice.
Related terms
Questions about IRN
Is IRN needed for B2C invoices?
Does an IRN replace the e-way bill?
What if I miss generating an IRN?
Do credit notes need an IRN?
Is there a time limit to report an invoice to the IRP?
This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.
