There is not much difference indeed.
Registered persons will continue to create their GST invoices on their Accounting/Billing/ERP Systems. These invoices will now be reported to ‘Invoice Registration Portal (IRP)’. On reporting, IRP returns the e-invoice with a unique ‘Invoice Reference Number (IRN)’ after digitally signing the e-invoice and adding a QR Code. Then, the Invoice can be issued to the receiver (along with QR Code).
A GST invoice will be valid only with a valid IRN.
