INDIA-IRN

India IRN is the Invoice Reference Number returned by the GSTN (Goods and Services Tax Network) e-Invoice system after real-time validation of an Indian B2B invoice.

Definition

An Indian B2B invoice (between GSTIN-registered entities) must be sent to the Invoice Registration Portal (IRP) in GSTN-Schema JSON. The IRP validates and returns IRN (SHA256-base64 hash) + QR code + Acknowledgment Number. Without IRN, the buyer cannot claim Input Tax Credit (ITC).

Origin

Set up by GSTN starting 1 October 2020 for turnover > INR 500 cr. Threshold gradually lowered: 1 August 2023 for > INR 5 cr.

Use

An Indian supplier sends their invoice to the IRP via REST API. IRP checks GSTIN, tax computation, uniqueness. Reply: <Irn>HASH-BASE64</Irn><QrCode>BASE64</QrCode>. The supplier prints this IRN+QR on the paper invoice; the buyer scans it for reconciliation.

Related terms

• CTC — clearance model.
• ZATCA — comparable regulator.
• IRBM MyInvois — comparable regulator.
• PEPPOL BIS 3 — regional alternative.