E-invoice Printing ppt
                     E-invoice Printing: Process, Mandatory Fields, Modes of 
IRN generation
E-invoice Printing is one of the most significant aspects of e-
invoicing after the mandate gets applicable to a taxpayer. 
Currently, the government has made e-invoicing mandatory 
for taxpayers with an AATO of Rs. 5 Cr. from January 1, 
2023. 
 
Under the e-invoicing mandate, the taxpayers' invoices need 
to be registered on the official e-invoicing portal. This portal 
is known as the Invoice Registration Portal (IRP) which will 
help taxpayers generate the invoice reference number (IRN) 
which will be unique for every single invoice that is being 
generated. E-invoice printing is one of the topics that 
taxpayers are most concerned about. In this article, we 
discuss everything related to e-invoice printing i.e. the 
process, mandatory and optional fields, generation etc. 
Read on…
E-invoice Printing - IRN & QR Code:
Under the e-invoice mandate, taxpayers will continue to 
generate their specific GST invoices (covered under the 
mandate) on their own with the help of their 
Accounting/Billing/ERP Systems. Once generated, the invoice 
data will now have to be sent to Invoice Registration Portal 
(IRP) if their business crosses the e-invoice turnover limit.
IRP then will verify and assign a number unique for that 
particular invoice using the hash algorithm under e-invoicing 
which is the Invoice Reference Number (IRN) along with a QR 
Code. QR code will be part of the signed JSON, returned by 
the IRP. It will be a string (not an image), which the 
ERP/accounting/billing software shall read and convert into 
QR Code image for placing on the invoice. 
A B2B GST invoice will be valid only with a valid IRN. And 
before sharing it with the concerned parties, taxpayers need 
to print this IRN and QR Code on the invoice. Hence, 
understanding the nuances of e-invoice printing becomes 
important.
Mandatory fields to be printed on an invoice and an E-
invoice As per Rule 46 of CGST tax rules 2017
 Following fields are mandatory to be printed on the e-invoice as 
per Rule 46. Tax invoice referred to in section 31:
 Name, address and Goods and Services Tax Identification 
Number of the supplier
 A consecutive serial number not exceeding 16 characters, in 
one or multiple series, containing alphabets or numerals or 
special characters- hyphen or dash and slash symbolised as "-'' 
and "/" respectively, and any combination, unique for FY
 Date of its issue
 Name, address and Goods and Services Tax Identification 
Number or Unique Identity Number, if registered, of the 
recipient
 Name and address of the recipient and the address of delivery, 
along with the name of the State and its code, if such recipient 
is un-registered and where the value of the taxable supply is 
Rs. 50,000/- or more
 Name and address of the recipient and the address of delivery, 
along with the name of the State and its code, if such recipient is 
un-registered and where the value of the taxable supply is less 
than Rs. 50,000/- and the recipient requests that such details be 
recorded in the tax invoice
 HSN code for goods or services
 Description of goods or services
 Quantity in case of goods and units or Unique Quantity Code 
thereof
 The total value of the supply of goods or services or both
 Taxable value of the supply of goods or services or both taking 
into account discount or abatement, if any
 Rate of tax (central tax, State tax, integrated tax, Union territory 
tax or cess)
 Amount of tax charged in respect of taxable goods or services (central 
tax, State tax, integrated tax, Union territory tax or cess )
 Place of supply along with the name of the State, in the case of a 
supply in the course of inter-State trade or commerce
 Address of delivery where the same is different from the place of supply
 Whether the tax is payable on reverse charge basis
 Signature or digital signature of the supplier or his authorised 
representative
 QR code, having embedded Invoice Reference Number (IRN) in it, in 
case invoice has been issued in the manner prescribed under sub-rule 
(4) of rule 48.
E-invoice Printing with QR Code
 An e-invoice must have a signed QR Code. The size of the 
QR code is not specified, however, the taxpayer must take 
care that it is placed clearly on the invoice from where it 
can be scanned easily. It need not be placed on every page 
of the invoice, placement just on the first page is workable.
 The QR code contains essential information about the 
invoice such as the GSTIN of the supplier and recipient, 
invoice number, date, number of line items, and HSN code 
of the main item. This information can be accessed by 
scanning the QR code with a mobile device.
 It is important to note that the QR code is not an image but 
a string returned by the IRP. The ERP/accounting/billing 
software must read this string and convert it into a QR 
code image to be placed on the invoice. This process 
ensures that the QR code is valid and contains accurate 
information about the invoice.
Optional Fields of E-invoice Printing
 Other details such as Acknowledgement Date 
and number etc. are not mandatory. The 
taxpayer can decide whether or not to add 
them. Only the signed QR Code has been 
made compulsory for now. Other optional 
fields include references to contracts, vendor 
purchase orders, e-way bill numbers, phone 
numbers or email IDs, and the place of 
dispatch of the goods etc.
 Here is an example of an e-invoice for your 
reference:
 Can I print an e-invoice?
 Yes. Once the IRP returns the signed JSON, it can be 
converted into PDF and printed, if required.
 Do I need to have IRN when printing e-invoices?
 IRN is anyway embedded in the QR Code to be printed on the 
invoice. However, as per the new requirement, IRN Number 
needs to be printed on the invoice.
 Do I need to print QR Code on the invoice?
 Yes. The QR code which comes as part of signed JSON from 
IRP, shall be extracted and placed on the invoice before the 
generation of PDF/print
 Can the supplier place their entity logo on the e-invoice?
 Yes, please refer custom e-invoice print section.
 Is there any specific size of QR code that needs to be printed 
on the invoice or debit credit note?
 There is no specific size, the only thing is the QR code should 
be in a scannable form.
Thank You!
For Taking time to read  our PPT 
For more information visit our URL 
https://einvoice6.gst.gov.in/content/e-invoice-prin
ting-process-mandatory-fields-modes-of-irn-generati
on
/
https://einvoice6.gst.gov.in/login [email protected] +912267231000