Where e-invoicing is applicable for notified persons, when the invoice is generated/printed by the supplier (for issuance to the buyer), what are the mandatory contents of such invoice issued/printed?

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Where e-invoicing is applicable for notified persons, when the invoice is generated/printed by the supplier (for issuance to the buyer), what are the mandatory contents of such invoice issued/printed?

The particulars will be as per Rule 46 of CGST Rules, including QR code, with embedded Invoice Reference Number (IRN).

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