INDIA-IRN-DETAIL

Invoice Reference Number (IRP system) compliance, Asia.

Definition

IRN (Invoice Reference Number) is a SHA-256 hash computed from supplier's GSTIN + document type + document number + financial year. Generated by the GSTN Invoice Registration Portal (IRP). Each B2B invoice above the turnover threshold (Rs 5 crore since August 2023) must obtain an IRN before issuance.

Origin

Introduced by CBIC circular 60/34/2018-GST in 2018. Progressive rollout: Rs 500 crore (October 2020), Rs 100 crore (January 2021), Rs 50 crore (April 2021), Rs 20 crore (April 2022), Rs 10 crore (October 2022), Rs 5 crore (August 2023).

Example in context

An IRN looks like a 64-character hex hash, e.g. a1b2c3d4e5f67890... Printed on the invoice and stored in QR code.

Related terms

• India GST API — technical registration API.
• India GST — related tax.