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What is Invoice Registration Portal (IRP) under GST?

The Invoice Registration Portals (IRP) under GST is a portal that would help in authenticating the generated invoices by allotting Invoice Reference Numbers (IRN) and QR Code to each invoice or CDN (Credit or Debit Note). At present, there is only one Invoice Registration Portal (IRP) and that is NIC (National Informatics Centre). The invoice details are uploaded on this IRP with the end goal of either creating or approving the invoice transferred. As under the new e-invoicing system only those invoices will stand valid that has approved Invoice Reference Number (IRN).

Invoice Registration Portal Functions

The IRP plays out the below-mentioned functions:

1. Hash Algorithm code generation for invoices:

The Invoice Registration Portal produces the hash algorithm unique code for the invoice uploaded in it. This code is as per the format prescribed in the IRN parameters.

2. Verifying

Once the hash code is generated, the invoice is verified whether the code generated is as per the prescribed format. Moreover, the IRP also thoroughly checks the hash of an invoice for any duplication by verifying the data stored in the Central Depository.

3. Digital Signing of approved invoices:

All the approved invoices are virtually signed by the taxpayer on the Invoice Registration Portal via DSC (Digital Signature Certificate). After, it is digitally signed the JSON is then gets access to the supplier.

4. QR Codes generation for approved invoices:

A QR (Quick Response) code is also generated for all the invoices uploaded on the Invoice Registration Portal (IRP). This QR (Quick Response) code can be used to

(i) Check/print the invoice and

(ii) Quick view/access on hand-held gadgets such as mobiles.

QR codes generally prove to be very handy for tax officials as they can check certain details of the invoices even without or limited internet access. The accompanying parameters will be accessible through the QR code:

(a) GSTIN of the supplier

(b) GSTIN of the recipient

(c) Invoice number

(d) Date of invoice

(e) Invoice Value (available worth and gross duty)

(f) Item details

(g) HSN Code of the items

(h) IRN (Invoice Reference Number) or Hash

5. Sending the invoice via e-Mail:

The approved invoice will be sent to the email address of the recipient and the supplier as referenced in the invoice.

6. Offline application:

The IRP will also release an offline application to verify the QR code of an invoice offline to verify its basic details (aforementioned in point 5). The complete invoice details would be accessible via IRP.

7. GST and E-Way Bill framework integration:

The details of the transferred invoice will consequently be imparted to the GST framework which will get auto-populated in the ANX-1 of the supplier and ANX-2 of the recipient. Further, the invoice details will also get uploaded in the E-Way Bill framework that will help in generating the e-way bill quickly. The person generating the E-Way Bill would only require to furnish the PART-B of the e-Way Bill as Part-A details would get auto-populated from the invoice detailed transferred.

Methods of enrolling Invoice with IRP

Different modes have been proposed for enrolling the invoice on the IRP and these are

(i) Web or Online Portal

(ii) Via SMS

(iii) Mobile Application

(iv) GSP