What is the file format in which the invoice has to be reported to IRP?

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What is the file format in which the invoice has to be reported to IRP?

Invoice details in the prescribed schema (INV-01) have to be reported to IRP in JSON format.
‘JSON’ stands for JavaScript Object Notation. It can be thought of as a common language for systems/machines to communicate and exchange data.
As the ERP or Accounting software will generate it, taxpayers need not worry about it. This format is also used in the GST system for reporting all data to GST System.