As per Rule 48(4) of CGST Rules, notified class of registered persons to have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN). After following the above ‘e-invoicing’ process, the invoice copy containing, among other things, the IRN (with QR Code) issued by the notified supplier to a buyer is commonly referred to as ‘e-invoice’ in GST. Because of the standard e-invoice schema (INV-01), ‘e-invoicing’ facilitates the exchange of the invoice document (structured invoice data) between a supplier and a buyer in an integrated electronic format. Please note that ‘e-invoice’ in ‘e-invoicing’ doesn’t mean the generation of invoices by a Government portal.