{"id":3668,"date":"2022-05-25T06:50:20","date_gmt":"2022-05-25T06:50:20","guid":{"rendered":"https:\/\/mastergst.com\/blog\/?page_id=3668"},"modified":"2022-05-25T08:10:28","modified_gmt":"2022-05-25T08:10:28","slug":"gst-e-invoice-irn-system","status":"publish","type":"page","link":"https:\/\/mastergst.com\/blog\/gst-e-invoice-irn-system\/","title":{"rendered":"GST e-invoice\/IRN System"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3668\" class=\"elementor elementor-3668\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a6b623 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a6b623\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4f46f51\" data-id=\"4f46f51\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3909781 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"3909781\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 20-09-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">GST e-invoice\/IRN System<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-422dfe6 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"422dfe6\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\"><link rel=\"stylesheet\" href=\"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-theme-elements.min.css\">\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f3bd950 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\tMay 25, 2022\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d7c4908 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7c4908\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-8bba311\" data-id=\"8bba311\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9f8aef8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f8aef8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2275e66\" data-id=\"2275e66\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba76be0 elementor-widget elementor-widget-heading\" data-id=\"ba76be0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Basic<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27874b7 elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"27874b7\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tWhat Is \u2018E-Invoicing\u2019?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>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 \u2018e-invoicing\u2019 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 an \u2018e-invoice\u2019 in GST. <br \/>Because of the standard e-invoice schema (INV-01), \u2018e-invoicing\u2019 facilitates the exchange of the invoice document (structured invoice data) between a supplier and a buyer in an integrated electronic format. Please note that \u2018e-invoice\u2019 in \u2018e-invoicing\u2019 doesn\u2019t mean the generation of invoices by a Government portal.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tHow Is \u2018E-Invoicing Different From The Present System?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>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 \u2018Invoice Registration Portal (IRP)\u2019. On reporting, IRP returns the e-invoice with a unique \u2018Invoice Reference Number (IRN)\u2019 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.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tFor Which Businesses E-Invoicing Is Mandatory?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>For Registered persons whose aggregate turnover (based on PAN) in any preceding financial year from 2017-18 onwards is more than the prescribed limit (as per relevant notification), e-invoicing is mandatory.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t4.\t<\/span>\n\t\t\tAs per Rule 48(4), notified person has to prepare an invoice by uploading specified particulars in FORM GST INV-01 on the Invoice Registration Portal and after obtaining the Invoice Reference Number (IRN)?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>As per Rule 48(5), any invoice issued by a notified person other than the manner specified in Rule 48(4) shall not be treated as an invoice. So, the document issued by a notified person becomes legally valid only with an IRN.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t5.\t<\/span>\n\t\t\tWhat Are The Advantages Of E-Invoices For Businesses?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>E-invoice has many advantages for businesses, such as auto-reporting invoices into GST returns and auto-generation of the e-way bill (where required).<br \/>E-invoicing will also facilitate standardization and inter-operability, reducing disputes among transacting parties, improving payment cycles, reducing processing costs, and greatly improving overall business efficiency.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t6.\t<\/span>\n\t\t\tWhat Do Businesses Need To Do To Be E-Invoice Ready?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Businesses will continue to issue invoices as they are doing now. ERP\/Accounting and Billing Software providers will make unnecessary changes to e-invoicing requirements (i.e. to enable reporting of invoices to IRP and obtain IRN) by ERP\/Accounting and Billing Software providers in their respective software. They need to get the updated version having this facility.<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What Is \\u2018E-Invoicing\\u2019?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>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 \\u2018e-invoicing\\u2019 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 an \\u2018e-invoice\\u2019 in GST. <br \\\/>Because of the standard e-invoice schema (INV-01), \\u2018e-invoicing\\u2019 facilitates the exchange of the invoice document (structured invoice data) between a supplier and a buyer in an integrated electronic format. Please note that \\u2018e-invoice\\u2019 in \\u2018e-invoicing\\u2019 doesn\\u2019t mean the generation of invoices by a Government portal.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How Is \\u2018E-Invoicing Different From The Present System?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>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 \\u2018Invoice Registration Portal (IRP)\\u2019. On reporting, IRP returns the e-invoice with a unique \\u2018Invoice Reference Number (IRN)\\u2019 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.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"For Which Businesses E-Invoicing Is Mandatory?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>For Registered persons whose aggregate turnover (based on PAN) in any preceding financial year from 2017-18 onwards is more than the prescribed limit (as per relevant notification), e-invoicing is mandatory.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"As per Rule 48(4), notified person has to prepare an invoice by uploading specified particulars in FORM GST INV-01 on the Invoice Registration Portal and after obtaining the Invoice Reference Number (IRN)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>As per Rule 48(5), any invoice issued by a notified person other than the manner specified in Rule 48(4) shall not be treated as an invoice. So, the document issued by a notified person becomes legally valid only with an IRN.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Are The Advantages Of E-Invoices For Businesses?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>E-invoice has many advantages for businesses, such as auto-reporting invoices into GST returns and auto-generation of the e-way bill (where required).<br \\\/>E-invoicing will also facilitate standardization and inter-operability, reducing disputes among transacting parties, improving payment cycles, reducing processing costs, and greatly improving overall business efficiency.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Do Businesses Need To Do To Be E-Invoice Ready?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Businesses will continue to issue invoices as they are doing now. ERP\\\/Accounting and Billing Software providers will make unnecessary changes to e-invoicing requirements (i.e. to enable reporting of invoices to IRP and obtain IRN) by ERP\\\/Accounting and Billing Software providers in their respective software. They need to get the updated version having this facility.<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c6d962a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6d962a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7d695d1\" data-id=\"7d695d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33f4b11 elementor-widget elementor-widget-heading\" data-id=\"33f4b11\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Applicability<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23818ed elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"23818ed\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tWhat Documents Are Presently Covered Under E-Invoicing?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<ul><li><span>Invoices<\/span><\/li><li><span>Credit Notes<\/span><\/li><li><span>Debit Notes,<\/span><\/li><\/ul><p><span>When issued by notified class of taxpayers (to registered persons (B2B) or for Exports) are currently covered under e-invoice. Though different documents are covered, the system is referred to as \u2018e-invoicing\u2019 for ease of reference and understanding.<\/span><\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tWhat Supplies Are Presently Covered Under E-Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Supplies to registered persons (B2B), Supplies to SEZs (with\/without payment), Exports (with\/without payment), and Deemed Exports by notified class of taxpayers are currently covered under e-invoicing.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tNotified Persons Can Also Report B2C Supplies?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. Currently, reporting B2C invoices by notified persons is not applicable\/allowed currently.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t4.\t<\/span>\n\t\t\tIs E-Invoicing Applicable For NIL-Rated Or Wholly-Exempt Supplies?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. A supply bill is issued in those cases and not a tax invoice.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t5.\t<\/span>\n\t\t\tWhether The Financial\/Commercial Credit Notes Also Need To Be Reported To IRP?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No, only the credit and debit notes issued under Section 34 of the CGST\/SGST Act have to be reported.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t6.\t<\/span>\n\t\t\tWhether E-Invoicing Is Applicable For Supplies By Notified Persons To Government Departments?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>E-invoicing by notified persons is mandated to supply goods or services or both to a registered person. Thus, where the Government Department doesn\u2019t have any registration under GST (i.e. not a \u2018registered person\u2019), e-invoicing doesn\u2019t arise. However, where the Govt. department has a GSTIN (as an entity supplying goods\/services\/ deducting TDS), the same has to be mentioned as the recipient GSTIN in the e-invoice.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t7.\t<\/span>\n\t\t\tIs E-Invoicing Applicable For Invoices Between Two Different GSTINs Under The Same PAN?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. E-invoicing by notified persons is mandated to supply goods or services or both to a registered person. As per Section 25(4) of CGST\/SGST Act, \u201cA person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for this Act.\u201d<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t8.\t<\/span>\n\t\t\tFor High Sea Sales And Bonded Warehouse Sales, Whether E-Invoicing Is Applicable?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. These activities\/transactions are neither supply of goods nor services, as per Schedule III of CGST\/SGST Act.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t9.\t<\/span>\n\t\t\tWhat Is The Applicability Of E-Invoice For Import Transactions?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>E-invoice is not applicable for import Bills of Entry.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t10.\t<\/span>\n\t\t\tFor Which, Entities\/Sectors E-Invoicing Is Not Applicable\/Exempt?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<ul><li><span>Special Economic Zone Units<\/span><\/li><li><span>Insurers<\/span><\/li><li><span>Banking companies or financial institutions, including a non-banking financial company (NBFC)<\/span><\/li><li><span>Goods Transport Agency (GTA) supplies services about the transportation of goods by road in a goods carriage<\/span><\/li><li><span>Suppliers of passenger transportation service f. Suppliers of services by way of admission to an exhibition of cinematograph films on multiplex screens g. Persons registered in terms of Rule 14 of CGST Rules (OIDAR)<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t11.\t<\/span>\n\t\t\tAre Free Trade &amp; Warehousing Zones (FTWZ) Exempt From E-Invoicing?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. As per Foreign Trade Policy, Free Trade &amp; Warehousing Zones (FTWZ) are only a special category of Special Economic Zones, focusing on trading and warehousing.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t12.\t<\/span>\n\t\t\tWhether E-Invoicing Is Applicable For Supplies Involving Reverse Charge?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>If the invoice issued by the notified person is in respect of supplies made by him but attracting reverse charge under Section 9(3), e-invoicing is applicable.<br \/>For example, a taxpayer (say, a Firm of Advocates having an aggregate turnover in an F.Y. is more than Rs. 500 Cr.) is supplying services to a company (who will be discharging tax liability as a recipient under RCM), such invoices have to be reported by the notified person to IRP.<br \/>On the other hand, where a notified person receives supplies from (i) an unregistered person (attracting reverse charge under Section 9(4)) or (ii) through the import of services, e-invoicing doesn\u2019t arise\/is not applicable.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t13.\t<\/span>\n\t\t\tHow To Know A Particular Supplier Should Issue An E-Invoice (I.E. Invoice Along With IRN\/QR Code)?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>On fulfilling prescribed conditions, the obligation to issue an e-invoice in Rule 48(4) (i.e. reporting invoice details to IRP, obtaining IRN and issuing an invoice with Q.R. Code) lies with the concerned taxpayer.<br \/>However, as a facilitation measure, all the taxpayers who had crossed the prescribed turnover in a financial year from 2017-18 onwards have been enabled to report invoices to IRP. One can search for the enablement of a GSTIN on the e-invoice portal: https:\/\/einvoice1.gst.gov.in\/ &gt; Search &gt; e-invoice status of a taxpayer.<br \/>This listing of GSTINs is solely based on the turnover of GSTR-3B as reported to the GST System. It may contain exempt entities or those for whom e-invoicing is not applicable for some other reason. So, it may note that enablement status on the e-invoice portal doesn\u2019t automatically mean that the taxpayer is supposed to do e-invoicing.<br \/>If e-invoicing does not apply to a taxpayer, they need not be concerned about the enablement status and may ignore it. Further, the turnover slab of taxpayers can also be ascertained through the \u201cSearch Taxpayer\u201d \/ \u201cKnow Your Supplier\u201d Sections on the GST portal. If any registered person is required to prepare an invoice in Rule 48(4) but is not enabled on the portal, they may request enablement: \u2018Registration \u2013 &gt; e-Invoice Enablement\u2019.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t14.\t<\/span>\n\t\t\tWhere Can I Get The List Of All Taxpayers Required To Issue E-Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>It is difficult to make a precise list of taxpayers who are required to issue e-invoices, as the fulfilment of conditions prescribed for e-invoicing (e.g. crossing of a turnover threshold, exemptions, nature of supplies made etc.) is dynamic.<br \/>However, the eligible GSTINs and generating IRNs are published on IRP and updated periodically. Please visit https:\/\/einvoice1.gst.gov.in\/Others\/GSTINsGeneratingIRN.<br \/>Further, the onus is on the concerned taxpayer to check the conditions and follow the law. At the same time, the recipient shall confirm this fact with his suppliers, as the list may contain the names of exempt entities and who might have been shown as enabled for e-invoice.<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What Documents Are Presently Covered Under E-Invoicing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li><span>Invoices<\\\/span><\\\/li><li><span>Credit Notes<\\\/span><\\\/li><li><span>Debit Notes,<\\\/span><\\\/li><\\\/ul><p><span>When issued by notified class of taxpayers (to registered persons (B2B) or for Exports) are currently covered under e-invoice. Though different documents are covered, the system is referred to as \\u2018e-invoicing\\u2019 for ease of reference and understanding.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Supplies Are Presently Covered Under E-Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Supplies to registered persons (B2B), Supplies to SEZs (with\\\/without payment), Exports (with\\\/without payment), and Deemed Exports by notified class of taxpayers are currently covered under e-invoicing.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Notified Persons Can Also Report B2C Supplies?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. Currently, reporting B2C invoices by notified persons is not applicable\\\/allowed currently.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is E-Invoicing Applicable For NIL-Rated Or Wholly-Exempt Supplies?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. A supply bill is issued in those cases and not a tax invoice.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Whether The Financial\\\/Commercial Credit Notes Also Need To Be Reported To IRP?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No, only the credit and debit notes issued under Section 34 of the CGST\\\/SGST Act have to be reported.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Whether E-Invoicing Is Applicable For Supplies By Notified Persons To Government Departments?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>E-invoicing by notified persons is mandated to supply goods or services or both to a registered person. Thus, where the Government Department doesn\\u2019t have any registration under GST (i.e. not a \\u2018registered person\\u2019), e-invoicing doesn\\u2019t arise. However, where the Govt. department has a GSTIN (as an entity supplying goods\\\/services\\\/ deducting TDS), the same has to be mentioned as the recipient GSTIN in the e-invoice.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is E-Invoicing Applicable For Invoices Between Two Different GSTINs Under The Same PAN?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. E-invoicing by notified persons is mandated to supply goods or services or both to a registered person. As per Section 25(4) of CGST\\\/SGST Act, \\u201cA person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for this Act.\\u201d<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"For High Sea Sales And Bonded Warehouse Sales, Whether E-Invoicing Is Applicable?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. These activities\\\/transactions are neither supply of goods nor services, as per Schedule III of CGST\\\/SGST Act.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Is The Applicability Of E-Invoice For Import Transactions?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>E-invoice is not applicable for import Bills of Entry.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"For Which, Entities\\\/Sectors E-Invoicing Is Not Applicable\\\/Exempt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li><span>Special Economic Zone Units<\\\/span><\\\/li><li><span>Insurers<\\\/span><\\\/li><li><span>Banking companies or financial institutions, including a non-banking financial company (NBFC)<\\\/span><\\\/li><li><span>Goods Transport Agency (GTA) supplies services about the transportation of goods by road in a goods carriage<\\\/span><\\\/li><li><span>Suppliers of passenger transportation service f. Suppliers of services by way of admission to an exhibition of cinematograph films on multiplex screens g. Persons registered in terms of Rule 14 of CGST Rules (OIDAR)<\\\/span><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Are Free Trade &amp; Warehousing Zones (FTWZ) Exempt From E-Invoicing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. As per Foreign Trade Policy, Free Trade &amp; Warehousing Zones (FTWZ) are only a special category of Special Economic Zones, focusing on trading and warehousing.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Whether E-Invoicing Is Applicable For Supplies Involving Reverse Charge?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>If the invoice issued by the notified person is in respect of supplies made by him but attracting reverse charge under Section 9(3), e-invoicing is applicable.<br \\\/>For example, a taxpayer (say, a Firm of Advocates having an aggregate turnover in an F.Y. is more than Rs. 500 Cr.) is supplying services to a company (who will be discharging tax liability as a recipient under RCM), such invoices have to be reported by the notified person to IRP.<br \\\/>On the other hand, where a notified person receives supplies from (i) an unregistered person (attracting reverse charge under Section 9(4)) or (ii) through the import of services, e-invoicing doesn\\u2019t arise\\\/is not applicable.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How To Know A Particular Supplier Should Issue An E-Invoice (I.E. Invoice Along With IRN\\\/QR Code)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>On fulfilling prescribed conditions, the obligation to issue an e-invoice in Rule 48(4) (i.e. reporting invoice details to IRP, obtaining IRN and issuing an invoice with Q.R. Code) lies with the concerned taxpayer.<br \\\/>However, as a facilitation measure, all the taxpayers who had crossed the prescribed turnover in a financial year from 2017-18 onwards have been enabled to report invoices to IRP. One can search for the enablement of a GSTIN on the e-invoice portal: https:\\\/\\\/einvoice1.gst.gov.in\\\/ &gt; Search &gt; e-invoice status of a taxpayer.<br \\\/>This listing of GSTINs is solely based on the turnover of GSTR-3B as reported to the GST System. It may contain exempt entities or those for whom e-invoicing is not applicable for some other reason. So, it may note that enablement status on the e-invoice portal doesn\\u2019t automatically mean that the taxpayer is supposed to do e-invoicing.<br \\\/>If e-invoicing does not apply to a taxpayer, they need not be concerned about the enablement status and may ignore it. Further, the turnover slab of taxpayers can also be ascertained through the \\u201cSearch Taxpayer\\u201d \\\/ \\u201cKnow Your Supplier\\u201d Sections on the GST portal. If any registered person is required to prepare an invoice in Rule 48(4) but is not enabled on the portal, they may request enablement: \\u2018Registration \\u2013 &gt; e-Invoice Enablement\\u2019.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Where Can I Get The List Of All Taxpayers Required To Issue E-Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is difficult to make a precise list of taxpayers who are required to issue e-invoices, as the fulfilment of conditions prescribed for e-invoicing (e.g. crossing of a turnover threshold, exemptions, nature of supplies made etc.) is dynamic.<br \\\/>However, the eligible GSTINs and generating IRNs are published on IRP and updated periodically. Please visit https:\\\/\\\/einvoice1.gst.gov.in\\\/Others\\\/GSTINsGeneratingIRN.<br \\\/>Further, the onus is on the concerned taxpayer to check the conditions and follow the law. At the same time, the recipient shall confirm this fact with his suppliers, as the list may contain the names of exempt entities and who might have been shown as enabled for e-invoice.<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e1a57e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1a57e8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-98bbaea\" data-id=\"98bbaea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f04fff1 elementor-widget elementor-widget-heading\" data-id=\"f04fff1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reporting to IRP<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cea4d54 elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"cea4d54\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tWhat Is An Invoice Registration Portal (IRP)?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Invoice Registration Portal (IRP) is the website for uploading\/reporting invoices by the notified persons. Vide notification no. 69\/2019-Central Tax dated 13.12.2019, ten portals were notified to prepare the invoice in Rule 48(4).<br \/>The first Invoice Registration Portal (IRP) is active and can be accessed at: https:\/\/einvoice1.gst.gov.in\/. More portals will be made available in due course.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tIs The Signature (DSC) Of The Supplier Mandatory While Reporting E-Invoice To IRP?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No signature (DSC) of the supplier not mandatory while reporting an e-invoice to IRP.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tCan E-Commerce Operators Generate E-Invoices On Behalf Of The Sellers On Their Platforms?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes, if such suppliers selling through an e-Commerce entity are otherwise notified and supposed to report invoices under Rule 48(4). For more details, please see this detailed document.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t4.\t<\/span>\n\t\t\tWhat Do I Need To Generate An E-Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p><span>A system\/utility to report e-invoice details in JSON format to IRP and to receive signed<\/span><\/p><ul><li><span>e-invoice in JSON format from the Portal.<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t5.\t<\/span>\n\t\t\tWhether Any Tool Provided To Report Invoices To IRP?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p><span>Yes. Entities without ERP\/Software solutions can use the free offline utility (\u2018bulk generation tool\u2019) downloadable from the e-invoice portal. Through<\/span><\/p><ul><li><span>this invoice data can be easily reported to IRP and obtain IRN\/signed e-invoice.<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t6.\t<\/span>\n\t\t\tWhat are various modes for the generation of an e-Invoice? \t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p><span>Multiple modes are available so that taxpayers can use the best mode based on their needs:<\/span><\/p><ol><li><span>API based (integration with Taxpayer\u2019s System directly)\u00a0<\/span><\/li><li><span>API based (integration with Taxpayer\u2019s System through GSP\/ASP)<\/span><\/li><li><span>Free Offline Utility (\u2018Bulk Generation Tool\u2019, downloadable from IRP) Web-based \/ mobile app-based modes will also be provided in future.<\/span><\/li><\/ol>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t7.\t<\/span>\n\t\t\tWill It Be Possible To Bulk Upload Invoices To IRP?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p><span>Yes. It is possible. The offline utility (\u2018bulk generation tool\u2019) serves this purpose. Further, the ERP or accounting systems used by large taxpayers can be designed so that they can report invoices in bulk to IRP.<\/span><\/p><ul><li><span>However, reporting to IRP and generation of IRN will be one after another (which will not be visible to users). For the user, it will appear like bulk upload and bulk receipt.<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t8.\t<\/span>\n\t\t\tAs Many Businesses Will Be Reporting Invoices, Will There Be Any Delay In Generating IRN By IRP? Can The Portal Take That Much Load?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p><span>So, IRN will be generated in sub-200 millisecond duration. The server capacity is robust enough to handle simultaneous uploads. Further, multiple IRPs will be made available to distribute the load of invoice registration.<\/span><\/p><ul><li><span>The IRPs have dedicated portals other than the regular GST common portal (used for filing registration applications, filing returns, making payments etc.)<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t9.\t<\/span>\n\t\t\tWill IRP Store\/Archive E-Invoices?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. IRP will only be a pass-through portal that performs prescribed validations on invoice data and generates IRN. It will not store or archive e-invoice data.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t10.\t<\/span>\n\t\t\tI Need To Enter Invoice Details On A Government Website And Obtain IRN?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<ul><li><span>In the e-invoice scenario, a \u2018machine-to-machine\u2019 exchange of invoice data (mainly between the taxpayer\u2019s system&amp; IRP) has primarily been envisaged.<\/span><\/li><li><span>If the business doesn\u2019t have ERP\/Accounting\/Billing Software or has very few invoices to report, they can download and use the free Offline Tool to enter data and create a JSON file for uploading on IRP.<\/span><\/li><li><span>Web-based and mobile app-based interfaces will also be made available in future.\u00a0<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t11.\t<\/span>\n\t\t\tIn Case Of A Breakdown Of Internet Connectivity In Certain Areas, Will There Be Any Relaxation In The Requirement To Obtain IRN?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>A localized mechanism to provide relaxation in such contingent situations is prescribed according to Rule 48(4) of CGST Rules. It reads as: \u201c\u2026Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.\u201d<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What Is An Invoice Registration Portal (IRP)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Invoice Registration Portal (IRP) is the website for uploading\\\/reporting invoices by the notified persons. Vide notification no. 69\\\/2019-Central Tax dated 13.12.2019, ten portals were notified to prepare the invoice in Rule 48(4).<br \\\/>The first Invoice Registration Portal (IRP) is active and can be accessed at: https:\\\/\\\/einvoice1.gst.gov.in\\\/. More portals will be made available in due course.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is The Signature (DSC) Of The Supplier Mandatory While Reporting E-Invoice To IRP?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No signature (DSC) of the supplier not mandatory while reporting an e-invoice to IRP.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can E-Commerce Operators Generate E-Invoices On Behalf Of The Sellers On Their Platforms?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, if such suppliers selling through an e-Commerce entity are otherwise notified and supposed to report invoices under Rule 48(4). For more details, please see this detailed document.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Do I Need To Generate An E-Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span>A system\\\/utility to report e-invoice details in JSON format to IRP and to receive signed<\\\/span><\\\/p><ul><li><span>e-invoice in JSON format from the Portal.<\\\/span><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Whether Any Tool Provided To Report Invoices To IRP?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span>Yes. Entities without ERP\\\/Software solutions can use the free offline utility (\\u2018bulk generation tool\\u2019) downloadable from the e-invoice portal. Through<\\\/span><\\\/p><ul><li><span>this invoice data can be easily reported to IRP and obtain IRN\\\/signed e-invoice.<\\\/span><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"What are various modes for the generation of an e-Invoice? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span>Multiple modes are available so that taxpayers can use the best mode based on their needs:<\\\/span><\\\/p><ol><li><span>API based (integration with Taxpayer\\u2019s System directly)\\u00a0<\\\/span><\\\/li><li><span>API based (integration with Taxpayer\\u2019s System through GSP\\\/ASP)<\\\/span><\\\/li><li><span>Free Offline Utility (\\u2018Bulk Generation Tool\\u2019, downloadable from IRP) Web-based \\\/ mobile app-based modes will also be provided in future.<\\\/span><\\\/li><\\\/ol>\"}},{\"@type\":\"Question\",\"name\":\"Will It Be Possible To Bulk Upload Invoices To IRP?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span>Yes. It is possible. The offline utility (\\u2018bulk generation tool\\u2019) serves this purpose. Further, the ERP or accounting systems used by large taxpayers can be designed so that they can report invoices in bulk to IRP.<\\\/span><\\\/p><ul><li><span>However, reporting to IRP and generation of IRN will be one after another (which will not be visible to users). For the user, it will appear like bulk upload and bulk receipt.<\\\/span><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"As Many Businesses Will Be Reporting Invoices, Will There Be Any Delay In Generating IRN By IRP? Can The Portal Take That Much Load?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span>So, IRN will be generated in sub-200 millisecond duration. The server capacity is robust enough to handle simultaneous uploads. Further, multiple IRPs will be made available to distribute the load of invoice registration.<\\\/span><\\\/p><ul><li><span>The IRPs have dedicated portals other than the regular GST common portal (used for filing registration applications, filing returns, making payments etc.)<\\\/span><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Will IRP Store\\\/Archive E-Invoices?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. IRP will only be a pass-through portal that performs prescribed validations on invoice data and generates IRN. It will not store or archive e-invoice data.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"I Need To Enter Invoice Details On A Government Website And Obtain IRN?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li><span>In the e-invoice scenario, a \\u2018machine-to-machine\\u2019 exchange of invoice data (mainly between the taxpayer\\u2019s system&amp; IRP) has primarily been envisaged.<\\\/span><\\\/li><li><span>If the business doesn\\u2019t have ERP\\\/Accounting\\\/Billing Software or has very few invoices to report, they can download and use the free Offline Tool to enter data and create a JSON file for uploading on IRP.<\\\/span><\\\/li><li><span>Web-based and mobile app-based interfaces will also be made available in future.\\u00a0<\\\/span><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"In Case Of A Breakdown Of Internet Connectivity In Certain Areas, Will There Be Any Relaxation In The Requirement To Obtain IRN?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A localized mechanism to provide relaxation in such contingent situations is prescribed according to Rule 48(4) of CGST Rules. It reads as: \\u201c\\u2026Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.\\u201d<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-215e121 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"215e121\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-479bd8e\" data-id=\"479bd8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52a5c06 elementor-widget elementor-widget-heading\" data-id=\"52a5c06\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Schema \/ Contents<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94b5cd0 elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"94b5cd0\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tWhat Is E-Invoice Schema?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>\u2018Schema\u2019 means a structured template or format. \u2018e-invoice\u2019 schema is the standard format for electronic invoices. It is notified as \u2018Form GST INV-1\u2019.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tWhy Is An E-Invoice Standard\/Schema Required?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<ul><li>Presently, businesses are preparing\/generating invoices in their respective ERPs\/Accounting\/Billing Software. All these software have their format for storing the data of invoices. Thus, the e-invoice generated by one system is not understood by the other, thereby necessitating data entry efforts and consequent errors and reconciliation problems.<br \/>\u2022 \u2018Schema\u2019 acts as a uniform standard for ERP\/ Billing\/Accounting software providers to build utility in their solution\/package to prepare e-invoice in notified standard, thereby ensuring e-invoice generated by any ERP\/Accounting and Billing Software is correct. Understood by another ERP\/Accounting software. This is also required to ensure uniformity in reporting to IRP.<br \/>\u2022 Schema ensures e-invoice is \u2018machine-readable\u2019 and \u2018inter-operable,\u2019 i.e., the invoice\/format can be readily \u2018picked up,\u2019 \u2018read,\u2019 \u2018understood\u2019, and further processed by different systems like Oracle, Tally SAP etc.<\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tWhat Is The Basis Of E-Invoice Schema?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>E-Invoice Schema is based on PEPPOL\/Universal Business Language (UBL) with certain customizations to cater to Indian business practices and legal requirements.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t4.\t<\/span>\n\t\t\tIs There A Different Invoice Schema For Different Sectors\/Businesses, E.G., Traders, Manufacturers, Service Providers, Professionals Etc.?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. e-invoice schema is a single standard applicable to all businesses in the country. Many optional fields are available in the schema to cater to specific businesses and practices followed by industry and trade in India.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t5.\t<\/span>\n\t\t\tWhat Is The File Format In Which The Invoice Has To Be Reported To IRP?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Invoice details in the prescribed schema (INV-01) have to be reported to IRP in JSON format. \u2018JSON\u2019 stands for JavaScript Object Notation. It can be a common language for systems\/machines to communicate and exchange data.<br \/>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.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t6.\t<\/span>\n\t\t\tWhat Are The Various Types Of Fields In The E-Invoice Schema? \t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<ul><li><span>Data for fields marked as \u2018Mandatory\u2019 have to be provided compulsorily.\u00a0<\/span><\/li><li><span>A mandatory field not having any value can be reported as NIL.\u00a0<\/span><\/li><li><span>Fields marked as \u2018Optional\u2019 may or may not be filled up. Many of these are relevant for specific businesses (e.g., Batch No., Attributes etc.) and cater to specific scenarios (e.g., export, e-way bill etc.).\u00a0<\/span><\/li><li><span>Some sections in the schema are marked as \u2018Optional.\u2019 But some fields may be mandatory if this section is selected. For example, the section \u2018e-way Bill Details\u2019 is optional. But, if this section is chosen, the field \u2018Mode of Transportation\u2019 is mandatory.\u00a0<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t7.\t<\/span>\n\t\t\tCan The Supplier Place Their Entity Logo On The E-Invoice? Is This Part Of The Schema?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Elements of an invoice internal to the business, such as the company logo etc., are not part of the e-invoice schema.<br \/>After reporting invoice details to IRP and receipt of IRN, at the time of issuing an invoice to a receiver (e.g., generating as PDF and printing a paper copy or forwarding via e-mail etc.), any further customization, i.e., insertion of company logo, additional text etc., can be made by respective ERP\/billing\/accounting software providers.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t8.\t<\/span>\n\t\t\tWhat Is The Maximum Number Of Line Items Which Can Be Reported In An Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>The limit is kept at 1000 presently. Will enhance it based on the requirement in the future.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t9.\t<\/span>\n\t\t\tWhat Is Data Embedded In QR Code?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p><span>The QR code will consist of the following key particulars of the e-invoice:<\/span><\/p><ul><li><span>GSTIN of Supplier\u00a0<\/span><\/li><li><span>GSTIN of Recipient\u00a0<\/span><\/li><li><span>Invoice number, as given by Supplier\u00a0<\/span><\/li><li><span>Date of generation of invoice\u00a0<\/span><\/li><li><span>Invoice value (taxable value and gross Tax)\u00a0<\/span><\/li><li><span>The number of line items g. HSN Code of the main item (line item having the highest taxable value)\u00a0<\/span><\/li><li><span>Unique IRN (Invoice Reference Number\/hash)\u00a0<\/span><\/li><li><span>IRN Generation Date<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What Is E-Invoice Schema?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u2018Schema\\u2019 means a structured template or format. \\u2018e-invoice\\u2019 schema is the standard format for electronic invoices. It is notified as \\u2018Form GST INV-1\\u2019.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Why Is An E-Invoice Standard\\\/Schema Required?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li>Presently, businesses are preparing\\\/generating invoices in their respective ERPs\\\/Accounting\\\/Billing Software. All these software have their format for storing the data of invoices. Thus, the e-invoice generated by one system is not understood by the other, thereby necessitating data entry efforts and consequent errors and reconciliation problems.<br \\\/>\\u2022 \\u2018Schema\\u2019 acts as a uniform standard for ERP\\\/ Billing\\\/Accounting software providers to build utility in their solution\\\/package to prepare e-invoice in notified standard, thereby ensuring e-invoice generated by any ERP\\\/Accounting and Billing Software is correct. Understood by another ERP\\\/Accounting software. This is also required to ensure uniformity in reporting to IRP.<br \\\/>\\u2022 Schema ensures e-invoice is \\u2018machine-readable\\u2019 and \\u2018inter-operable,\\u2019 i.e., the invoice\\\/format can be readily \\u2018picked up,\\u2019 \\u2018read,\\u2019 \\u2018understood\\u2019, and further processed by different systems like Oracle, Tally SAP etc.<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"What Is The Basis Of E-Invoice Schema?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>E-Invoice Schema is based on PEPPOL\\\/Universal Business Language (UBL) with certain customizations to cater to Indian business practices and legal requirements.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is There A Different Invoice Schema For Different Sectors\\\/Businesses, E.G., Traders, Manufacturers, Service Providers, Professionals Etc.?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. e-invoice schema is a single standard applicable to all businesses in the country. Many optional fields are available in the schema to cater to specific businesses and practices followed by industry and trade in India.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Is The File Format In Which The Invoice Has To Be Reported To IRP?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Invoice details in the prescribed schema (INV-01) have to be reported to IRP in JSON format. \\u2018JSON\\u2019 stands for JavaScript Object Notation. It can be a common language for systems\\\/machines to communicate and exchange data.<br \\\/>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.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Are The Various Types Of Fields In The E-Invoice Schema? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li><span>Data for fields marked as \\u2018Mandatory\\u2019 have to be provided compulsorily.\\u00a0<\\\/span><\\\/li><li><span>A mandatory field not having any value can be reported as NIL.\\u00a0<\\\/span><\\\/li><li><span>Fields marked as \\u2018Optional\\u2019 may or may not be filled up. Many of these are relevant for specific businesses (e.g., Batch No., Attributes etc.) and cater to specific scenarios (e.g., export, e-way bill etc.).\\u00a0<\\\/span><\\\/li><li><span>Some sections in the schema are marked as \\u2018Optional.\\u2019 But some fields may be mandatory if this section is selected. For example, the section \\u2018e-way Bill Details\\u2019 is optional. But, if this section is chosen, the field \\u2018Mode of Transportation\\u2019 is mandatory.\\u00a0<\\\/span><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Can The Supplier Place Their Entity Logo On The E-Invoice? Is This Part Of The Schema?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Elements of an invoice internal to the business, such as the company logo etc., are not part of the e-invoice schema.<br \\\/>After reporting invoice details to IRP and receipt of IRN, at the time of issuing an invoice to a receiver (e.g., generating as PDF and printing a paper copy or forwarding via e-mail etc.), any further customization, i.e., insertion of company logo, additional text etc., can be made by respective ERP\\\/billing\\\/accounting software providers.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Is The Maximum Number Of Line Items Which Can Be Reported In An Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The limit is kept at 1000 presently. Will enhance it based on the requirement in the future.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Is Data Embedded In QR Code?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span>The QR code will consist of the following key particulars of the e-invoice:<\\\/span><\\\/p><ul><li><span>GSTIN of Supplier\\u00a0<\\\/span><\\\/li><li><span>GSTIN of Recipient\\u00a0<\\\/span><\\\/li><li><span>Invoice number, as given by Supplier\\u00a0<\\\/span><\\\/li><li><span>Date of generation of invoice\\u00a0<\\\/span><\\\/li><li><span>Invoice value (taxable value and gross Tax)\\u00a0<\\\/span><\\\/li><li><span>The number of line items g. HSN Code of the main item (line item having the highest taxable value)\\u00a0<\\\/span><\\\/li><li><span>Unique IRN (Invoice Reference Number\\\/hash)\\u00a0<\\\/span><\\\/li><li><span>IRN Generation Date<\\\/span><\\\/li><\\\/ul>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f793a7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f793a7b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4e42151\" data-id=\"4e42151\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b1bfbc elementor-widget elementor-widget-heading\" data-id=\"5b1bfbc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Generation of IRN<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd60f7b elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"cd60f7b\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tCan IRP Reject A Submitted Invoice? On Reporting Invoice Details To IRP, What Validations Will be Performed On The Portal?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. IRP can reject an invoice.<br \/>IRP will check whether the Invoice was already reported and exists in the GST System. (This validation is based on the combination of the Supplier\u2019s GSTIN-InvoiceNumberTypeOfDocument-Fin.Year, which is also used for the generation of IRN). If the same Invoice (document) has already been reported earlier, IRP will reject it.<br \/>Will also perform Certain other key validations on the portal. In case of failure, registration of Invoice won\u2019t be successful, IRN won\u2019t be generated and will reject Invoice along with relevant error codes (which give an idea about reasons for rejection.)<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tOn Reporting Invoice Details, What Will Be Returned By IRP? Will It Return Signed JSON Or PDF, Or Both?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>IRP will return only the signed JSON. Will return No PDF. On receipt of signed JSON, the respective ERP or Accounting &amp; Billing software system is to generate PDFs, if needed.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tWhat Is The Indication For The Supplier That IRP Has Registered The Reported Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Upon successful registration of the invoice on IRP, it will return a signed e-invoice JSON to the supplier with IRN and QR Code.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t4.\t<\/span>\n\t\t\tWhat Is An Invoice Reference Number (IRN)?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>The Invoice Reference Number (IRN) is unique (also known as hash) generated by the e-invoice system using a hash generation algorithm.<br \/>For every document, viz., an invoice or debit or credit note to be submitted on the e-invoice system, a unique 64-character Invoice Reference Number (IRN) shall be generated, which is based on the computation of hash of GSTIN of the supplier of a document (invoice or credit note etc.), Year, Document type and Document number.<br \/>This shall be unique to each Invoice and hence will be the unique identifier for each Invoice for the entire financial year in the entire GST System for a taxpayer.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t5.\t<\/span>\n\t\t\tHow Do I Generate IRN?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p><span>There are two modes for the generation of IRN<\/span><\/p><ul><li><span>Using excel offline tool<\/span><\/li><li><span>Using API integration<\/span><\/li><\/ul>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t6.\t<\/span>\n\t\t\tCan I Generate IRN For An Invoice For Which IRN Is Already Generated?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No, only a unique invoice from a taxpayer will be accepted by the e-invoice system. The E-invoice system will check in the Central Registry of the GST system to ensure that the same Invoice from the same supplier for the same financial year is not being uploaded again to generate one more IRN.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t7.\t<\/span>\n\t\t\tHow Long Will, The Generated E-Invoice, Be Available In The Government Portal?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on the e-invoice system for only 24 hours.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t8.\t<\/span>\n\t\t\tWhat Are The Prerequisites To Generate The E-Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Anyone can verify the authenticity or the correctness of an e-invoice by uploading the signed JSON file or Signed QR Code into the e-invoice system.<br \/>You can select \u2018Verify Signed Invoice\u2019 under the Search option, and then the signed JSON file can be uploaded and verified. Similarly, the QR Code Verify app may be downloaded and used to verify the QR Code printed on the Invoice.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t9.\t<\/span>\n\t\t\tHow Can Anyone Verify The Authenticity Or The Correctness Of E-Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Anyone can verify the authenticity or the correctness of an e-invoice by uploading the signed JSON file or Signed QR Code into the e-invoice system.<br \/>You can select \u2018Verify Signed Invoice\u2019 under the Search option, and then the signed JSON file can be uploaded and verified. Similarly, the QR Code Verify app may be downloaded and used to verify the QR Code printed on the Invoice.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t10.\t<\/span>\n\t\t\tWhat Is The Meaning Of A Digitally Signed E-Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>The IRP has digitally or electronically signed the digitally signed Invoice after receiving the invoice details from the supplier. The government authenticates the genuineness of the taxpayer's invoice details submitted\/registered.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t11.\t<\/span>\n\t\t\tWhat Are The Different Supply Types Available In The E-Invoice Schema?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>The IRP has digitally or electronically signed the digitally signed Invoice after receiving the invoice details from the supplier. The government authenticates the genuineness of the taxpayer's invoice details submitted\/registered.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t12.\t<\/span>\n\t\t\tWhat Are The Different Supply Types Available In The E-Invoice Schema?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>The different supply types that can be reported are B2B: Business to Business, SEZWP: To SEZ with Payment, SEZWOP: To SEZ without Payment, EXPWP: Export with Payment, EXPOWAP: Export without Payment, DEXP: Deemed Export.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t13.\t<\/span>\n\t\t\tWhat does A Typical IRN Looks Like?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>IRN is a unique 64-character hash, e.g.<br \/>35054cc24d97033afc24f49ec4444dbab81f542c555f9d30359dc75794e06bbe<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Can IRP Reject A Submitted Invoice? On Reporting Invoice Details To IRP, What Validations Will be Performed On The Portal?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. IRP can reject an invoice.<br \\\/>IRP will check whether the Invoice was already reported and exists in the GST System. (This validation is based on the combination of the Supplier\\u2019s GSTIN-InvoiceNumberTypeOfDocument-Fin.Year, which is also used for the generation of IRN). If the same Invoice (document) has already been reported earlier, IRP will reject it.<br \\\/>Will also perform Certain other key validations on the portal. In case of failure, registration of Invoice won\\u2019t be successful, IRN won\\u2019t be generated and will reject Invoice along with relevant error codes (which give an idea about reasons for rejection.)<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"On Reporting Invoice Details, What Will Be Returned By IRP? Will It Return Signed JSON Or PDF, Or Both?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>IRP will return only the signed JSON. Will return No PDF. On receipt of signed JSON, the respective ERP or Accounting &amp; Billing software system is to generate PDFs, if needed.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Is The Indication For The Supplier That IRP Has Registered The Reported Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Upon successful registration of the invoice on IRP, it will return a signed e-invoice JSON to the supplier with IRN and QR Code.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Is An Invoice Reference Number (IRN)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The Invoice Reference Number (IRN) is unique (also known as hash) generated by the e-invoice system using a hash generation algorithm.<br \\\/>For every document, viz., an invoice or debit or credit note to be submitted on the e-invoice system, a unique 64-character Invoice Reference Number (IRN) shall be generated, which is based on the computation of hash of GSTIN of the supplier of a document (invoice or credit note etc.), Year, Document type and Document number.<br \\\/>This shall be unique to each Invoice and hence will be the unique identifier for each Invoice for the entire financial year in the entire GST System for a taxpayer.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How Do I Generate IRN?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span>There are two modes for the generation of IRN<\\\/span><\\\/p><ul><li><span>Using excel offline tool<\\\/span><\\\/li><li><span>Using API integration<\\\/span><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Can I Generate IRN For An Invoice For Which IRN Is Already Generated?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No, only a unique invoice from a taxpayer will be accepted by the e-invoice system. The E-invoice system will check in the Central Registry of the GST system to ensure that the same Invoice from the same supplier for the same financial year is not being uploaded again to generate one more IRN.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How Long Will, The Generated E-Invoice, Be Available In The Government Portal?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on the e-invoice system for only 24 hours.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Are The Prerequisites To Generate The E-Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Anyone can verify the authenticity or the correctness of an e-invoice by uploading the signed JSON file or Signed QR Code into the e-invoice system.<br \\\/>You can select \\u2018Verify Signed Invoice\\u2019 under the Search option, and then the signed JSON file can be uploaded and verified. Similarly, the QR Code Verify app may be downloaded and used to verify the QR Code printed on the Invoice.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How Can Anyone Verify The Authenticity Or The Correctness Of E-Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Anyone can verify the authenticity or the correctness of an e-invoice by uploading the signed JSON file or Signed QR Code into the e-invoice system.<br \\\/>You can select \\u2018Verify Signed Invoice\\u2019 under the Search option, and then the signed JSON file can be uploaded and verified. Similarly, the QR Code Verify app may be downloaded and used to verify the QR Code printed on the Invoice.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Is The Meaning Of A Digitally Signed E-Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The IRP has digitally or electronically signed the digitally signed Invoice after receiving the invoice details from the supplier. The government authenticates the genuineness of the taxpayer's invoice details submitted\\\/registered.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Are The Different Supply Types Available In The E-Invoice Schema?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The IRP has digitally or electronically signed the digitally signed Invoice after receiving the invoice details from the supplier. The government authenticates the genuineness of the taxpayer's invoice details submitted\\\/registered.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Are The Different Supply Types Available In The E-Invoice Schema?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The different supply types that can be reported are B2B: Business to Business, SEZWP: To SEZ with Payment, SEZWOP: To SEZ without Payment, EXPWP: Export with Payment, EXPOWAP: Export without Payment, DEXP: Deemed Export.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What does A Typical IRN Looks Like?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>IRN is a unique 64-character hash, e.g.<br \\\/>35054cc24d97033afc24f49ec4444dbab81f542c555f9d30359dc75794e06bbe<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e72eaf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e72eaf1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7cf6f25\" data-id=\"7cf6f25\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9abbd20 elementor-widget elementor-widget-heading\" data-id=\"9abbd20\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Printing of Invoice \/ IRN \/ QR Code<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-effa7a1 elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"effa7a1\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tCan I Print An E-Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. Once the IRP returns the signed JSON, your ERP\/Accounting\/Billing System is into PDF and printed, if required. Businesses that don\u2019t have their own ERP\/Accounting Software will download and use the free offline utility (\u2018bulk generation tool\u2019) to upload invoice data on the invoice portal and obtain signed invoices (in JSON). In this scenario also, there is a facility on the e-invoice portal to generate a \u2018human-readable\u2019 PDF copy of the invoice (for save\/print\/e \u2013 mail etc.).<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tDo I Need To Print IRN On The Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. It\u2019s optional. IRN is anyway embedded in the QR Code, which is one of the mandatory particulars on the invoice.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tHow Be Will, The QR Code, be Received?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>The QR code is part of the signed JSON returned by the IRP. It is a string (not an image), which the ERP\/accounting\/billing software shall read and convert into a QR Code image for placing on the invoice copy.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t4.\t<\/span>\n\t\t\tDo I Need To Print QR Code On The Invoice? If So, What Shall Be Its Size And Location On The Invoice Copy?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. The QR code (containing, among other things, the IRN), which comes as part of a signed JSON from IRP, shall be extracted and printed on the invoice. This is one of the mandatory particulars of invoices under Rule 46 of CGST Rules. However, the printing of QR codes on separate paper is not allowed. While the printed QR code shall be clear enough to be readable by a QR Code reader, the size and its place on the invoice are up to the businesses\u2019 preference.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t5.\t<\/span>\n\t\t\tIf An E-Invoice Is Applicable And Issued, Am I Supposed To Issue Invoice Copies In Triplicate\/Duplicate?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Where e-invoicing is applicable, there is no need to issue invoice copies in triplicate\/duplicate. This is specified in Rule 48(6).<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t6.\t<\/span>\n\t\t\tWill It Be Possible For Invoices Registered On IRP To Be Downloaded And Saved On Handheld Devices?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>It depends on the ERP\/Accounting\/Billing Software providing you with the service. It can store the signed JSON on handheld devices, also.<br \/>However, signed invoice JSON will not be available for download from IRP or GST System. Hence, it is advisable to properly store the signed e-invoice received from IRP.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t7.\t<\/span>\n\t\t\tWhat Is The Retention\/Storage\/Archival Period In The Case Of E-Invoicing?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>As per Rule 56(16) of CGST Rules, \u201cAccounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36\u2026.\u201d The same applies to e-invoicing also.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t8.\t<\/span>\n\t\t\tAre There Any Penal Provisions For Not Issuing An Invoice Under GST Law\/Rules?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>The penal provisions are provided in Section 122 of the CGST\/SGST Act, read with CGST Rules.<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Can I Print An E-Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. Once the IRP returns the signed JSON, your ERP\\\/Accounting\\\/Billing System is into PDF and printed, if required. Businesses that don\\u2019t have their own ERP\\\/Accounting Software will download and use the free offline utility (\\u2018bulk generation tool\\u2019) to upload invoice data on the invoice portal and obtain signed invoices (in JSON). In this scenario also, there is a facility on the e-invoice portal to generate a \\u2018human-readable\\u2019 PDF copy of the invoice (for save\\\/print\\\/e \\u2013 mail etc.).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do I Need To Print IRN On The Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. It\\u2019s optional. IRN is anyway embedded in the QR Code, which is one of the mandatory particulars on the invoice.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How Be Will, The QR Code, be Received?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The QR code is part of the signed JSON returned by the IRP. It is a string (not an image), which the ERP\\\/accounting\\\/billing software shall read and convert into a QR Code image for placing on the invoice copy.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do I Need To Print QR Code On The Invoice? If So, What Shall Be Its Size And Location On The Invoice Copy?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. The QR code (containing, among other things, the IRN), which comes as part of a signed JSON from IRP, shall be extracted and printed on the invoice. This is one of the mandatory particulars of invoices under Rule 46 of CGST Rules. However, the printing of QR codes on separate paper is not allowed. While the printed QR code shall be clear enough to be readable by a QR Code reader, the size and its place on the invoice are up to the businesses\\u2019 preference.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"If An E-Invoice Is Applicable And Issued, Am I Supposed To Issue Invoice Copies In Triplicate\\\/Duplicate?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Where e-invoicing is applicable, there is no need to issue invoice copies in triplicate\\\/duplicate. This is specified in Rule 48(6).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Will It Be Possible For Invoices Registered On IRP To Be Downloaded And Saved On Handheld Devices?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It depends on the ERP\\\/Accounting\\\/Billing Software providing you with the service. It can store the signed JSON on handheld devices, also.<br \\\/>However, signed invoice JSON will not be available for download from IRP or GST System. Hence, it is advisable to properly store the signed e-invoice received from IRP.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What Is The Retention\\\/Storage\\\/Archival Period In The Case Of E-Invoicing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>As per Rule 56(16) of CGST Rules, \\u201cAccounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36\\u2026.\\u201d The same applies to e-invoicing also.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Are There Any Penal Provisions For Not Issuing An Invoice Under GST Law\\\/Rules?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The penal provisions are provided in Section 122 of the CGST\\\/SGST Act, read with CGST Rules.<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-441bd03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"441bd03\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-87e220c\" data-id=\"87e220c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20633dc elementor-widget elementor-widget-heading\" data-id=\"20633dc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Verification of IRN \/ QR Code<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-407e19c elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"407e19c\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tWhat Is A Dynamic QR Code? Does It Have Any Relevance For B2B E-Invoicing?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Notification No. 14\/2020-Central Tax dated 21st March 2020 (amended) mandates entities with aggregate turnover &gt; Rs. Five hundred crores in any preceding financial year from 2017-18 onwards, to include a dynamic Quick Response Code (QR Code) on their B2C invoices. It is also specified that a Dynamic QR code made available to buy through a digital display (with payment cross-reference) shall have a QR code.<br \/>The Dynamic QR Code is not relevant to \u2018e-invoicing,\u2019 as envisaged under Rule 48(4). The said rule applies to B2B Supplies and exports by notified class of taxpayers.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tIs It Possible To Have More Than One QR Code On An Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. Apart from the QR code relating to IRN, the Supplier is free to place any other QR code required as per business needs or otherwise mandated by any other statutory requirement. In such cases, the QR Codes need to be marked clearly to be distinguished easily.<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What Is A Dynamic QR Code? Does It Have Any Relevance For B2B E-Invoicing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Notification No. 14\\\/2020-Central Tax dated 21st March 2020 (amended) mandates entities with aggregate turnover &gt; Rs. Five hundred crores in any preceding financial year from 2017-18 onwards, to include a dynamic Quick Response Code (QR Code) on their B2C invoices. It is also specified that a Dynamic QR code made available to buy through a digital display (with payment cross-reference) shall have a QR code.<br \\\/>The Dynamic QR Code is not relevant to \\u2018e-invoicing,\\u2019 as envisaged under Rule 48(4). The said rule applies to B2B Supplies and exports by notified class of taxpayers.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is It Possible To Have More Than One QR Code On An Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. Apart from the QR code relating to IRN, the Supplier is free to place any other QR code required as per business needs or otherwise mandated by any other statutory requirement. In such cases, the QR Codes need to be marked clearly to be distinguished easily.<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-18f79dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18f79dd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-d7e9de3\" data-id=\"d7e9de3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-522ec93 elementor-widget elementor-widget-heading\" data-id=\"522ec93\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sending to Receiver<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-377f496 elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"377f496\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tOn The Generation Of IRN, Will The IRP Send Or E-Mail The E-Invoice To The Receiver?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. IRP will not do this. Upon receiving signed JSON from the IRP, the supplier can share the e-invoice (along with QR Code, etc.) in the agreed format with the receiver.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tHow Will The do Supplier Send The E-Invoice To The Receiver?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>A suggested mechanism may be to exchange the PDF of the JSON received from IRP (including the QR code) as the best-authenticated version of the e-invoice for business transactions.<br \/>However, a mechanism to enable system-to-system exchange of e-invoices through ecosystem partners will be made available.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tWhere E-Invoicing Is Applicable, Is Carrying E-Invoice Print During Transportation Of Goods Mandatory?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. As per Rule 138A(2) of CGST Rules, where e-invoicing is applicable, \u201cthe Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer, instead of the physical copy of such tax invoice.\u201d<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"On The Generation Of IRN, Will The IRP Send Or E-Mail The E-Invoice To The Receiver?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. IRP will not do this. Upon receiving signed JSON from the IRP, the supplier can share the e-invoice (along with QR Code, etc.) in the agreed format with the receiver.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How Will The do Supplier Send The E-Invoice To The Receiver?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A suggested mechanism may be to exchange the PDF of the JSON received from IRP (including the QR code) as the best-authenticated version of the e-invoice for business transactions.<br \\\/>However, a mechanism to enable system-to-system exchange of e-invoices through ecosystem partners will be made available.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Where E-Invoicing Is Applicable, Is Carrying E-Invoice Print During Transportation Of Goods Mandatory?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. As per Rule 138A(2) of CGST Rules, where e-invoicing is applicable, \\u201cthe Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer, instead of the physical copy of such tax invoice.\\u201d<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-288a0aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"288a0aa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-f61d412\" data-id=\"f61d412\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d202b8 elementor-widget elementor-widget-heading\" data-id=\"1d202b8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Amendment \/ Cancellation<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aab7e28 elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"aab7e28\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tCan I Amend The Details Of A Reported Invoice For Which IRN Has Already Been Generated?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Amendments are not possible on IRP. Any changes in the invoice details reported to IRP can be carried out on the GST portal (while filing GSTR-1). If GSTR-1 has already been filed, use the amendment mechanism provided under GST. However, will flag these changes to the proper officer for information.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tCan An IRN\/Invoice Reported To IRP Be Canceled?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. Can trigger the cancellation request through the \u2018Cancel API\u2019 within 24 hours of reporting the invoice to IRP. However, if the connected e-way bill is active or verified by an officer during transit, cancellation of IRN will not be permitted. In case of cancellation of IRN, GSTR-1 also will be updated with such \u2018cancelled\u2019 status.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tCan An Invoice Number Of A Canceled IRN Be Used Again?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. Once an IRN is cancelled, you cannot use the concerned invoice number again to generate another e-invoice\/IRN (even within the permitted cancellation window). If it is used again, then the same will be rejected when it is uploaded on IRP. IRN is a unique string based on the Supplier\u2019s GSTIN, Document Number, Type of Document &amp; Financial Year.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t4.\t<\/span>\n\t\t\tCan I Partially Cancel A Reported Invoice?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>No. It has to be cancelled. No partial cancellation of reported e-invoice allowed. The cancellation of invoices is governed by Accounting Standards and other applicable rules\/regulations.<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Can I Amend The Details Of A Reported Invoice For Which IRN Has Already Been Generated?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Amendments are not possible on IRP. Any changes in the invoice details reported to IRP can be carried out on the GST portal (while filing GSTR-1). If GSTR-1 has already been filed, use the amendment mechanism provided under GST. However, will flag these changes to the proper officer for information.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can An IRN\\\/Invoice Reported To IRP Be Canceled?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. Can trigger the cancellation request through the \\u2018Cancel API\\u2019 within 24 hours of reporting the invoice to IRP. However, if the connected e-way bill is active or verified by an officer during transit, cancellation of IRN will not be permitted. In case of cancellation of IRN, GSTR-1 also will be updated with such \\u2018cancelled\\u2019 status.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can An Invoice Number Of A Canceled IRN Be Used Again?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. Once an IRN is cancelled, you cannot use the concerned invoice number again to generate another e-invoice\\\/IRN (even within the permitted cancellation window). If it is used again, then the same will be rejected when it is uploaded on IRP. IRN is a unique string based on the Supplier\\u2019s GSTIN, Document Number, Type of Document &amp; Financial Year.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can I Partially Cancel A Reported Invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. It has to be cancelled. No partial cancellation of reported e-invoice allowed. The cancellation of invoices is governed by Accounting Standards and other applicable rules\\\/regulations.<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7656077 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7656077\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6c5f083\" data-id=\"6c5f083\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c761c1b elementor-widget elementor-widget-heading\" data-id=\"c761c1b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Linkage with E-Way Bill \/ GST Return<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4371a3d elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"4371a3d\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-qi-faq qodef-qi-clear qodef-closed qodef-behavior--accordion qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t1.\t<\/span>\n\t\t\tWith the introduction of e-invoicing, is the e-Way Bill still compulsory?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. While transporting goods, wherever the e-way Bill is needed, the requirement continues to be mandatory.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t2.\t<\/span>\n\t\t\tWill, The E-Invoice Details Be, Pushed To The GST System? Will They Populate The Return?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>Yes. On successful reporting of invoice details to IRP, the invoice data (payload), including IRN, will be saved in GST System. The GST system will auto-populate them into GSTR-1 of the supplier and GSTR-2A of respective receivers.<br \/>The source marked as \u2018e-invoice\u2019 will also show IRN and IRN date in GSTR-1 and GSTR-2A.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t<span class=\"qodef-e-number\">\n\t\t3.\t<\/span>\n\t\t\tWhether The E-Way Bill Gets Auto-Generated?\t<\/span>\n\t\t<span class=\"qodef-e-mark\">\n\t\t<span class=\"qodef-icon--plus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t\t<span class=\"qodef-icon--minus\">\n\t\t\t\t<span class=\"qodef-e-icon\">\n\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t<\/span>\n\t\t\t<\/span>\n\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p>If both Part-A and Part-B of the e-Way Bill are provided while reporting invoice details to IRP, we will use them to generate the e-way Bill. In case Part-B details are not provided when reporting the invoice to IRP, the same will have to be provided by the user through the \u2018e-way bill\u2019 tab in IRP log in, or e-Way Bill Portal generate e-Way Bill.<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"With the introduction of e-invoicing, is the e-Way Bill still compulsory?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. While transporting goods, wherever the e-way Bill is needed, the requirement continues to be mandatory.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Will, The E-Invoice Details Be, Pushed To The GST System? Will They Populate The Return?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. On successful reporting of invoice details to IRP, the invoice data (payload), including IRN, will be saved in GST System. The GST system will auto-populate them into GSTR-1 of the supplier and GSTR-2A of respective receivers.<br \\\/>The source marked as \\u2018e-invoice\\u2019 will also show IRN and IRN date in GSTR-1 and GSTR-2A.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Whether The E-Way Bill Gets Auto-Generated?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>If both Part-A and Part-B of the e-Way Bill are provided while reporting invoice details to IRP, we will use them to generate the e-way Bill. In case Part-B details are not provided when reporting the invoice to IRP, the same will have to be provided by the user through the \\u2018e-way bill\\u2019 tab in IRP log in, or e-Way Bill Portal generate e-Way Bill.<\\\/p>\"}}]}<\/script>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-918b421 elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle elementor-share-buttons--align-center elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"918b421\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-share-buttons.min.css\">\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_pinterest\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on pinterest\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-pinterest\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_vk\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on vk\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-vk\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_reddit\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on reddit\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-reddit\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_tumblr\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on tumblr\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-tumblr\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-99d1cd5\" data-id=\"99d1cd5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b025577 elementor-widget__width-inherit elementor-widget elementor-widget-template\" data-id=\"b025577\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"96\" class=\"elementor elementor-96\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-20dc7a1c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20dc7a1c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-77c1a3e8\" data-id=\"77c1a3e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-775c3cba elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"775c3cba\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-336e4c61\" data-id=\"336e4c61\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70b02eb elementor-widget elementor-widget-template\" data-id=\"70b02eb\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"2474\" class=\"elementor elementor-2474\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a330e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a330e9\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-77adad8\" data-id=\"77adad8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b350f0 elementor-widget elementor-widget-heading\" data-id=\"0b350f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Request For Free Sandbox Access<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7142e3d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"7142e3d\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.16.0 - 20-09-2023 *\/\n.elementor-button.elementor-hidden,.elementor-hidden{display:none}.e-form__step{width:100%}.e-form__step:not(.elementor-hidden){display:flex;flex-wrap:wrap}.e-form__buttons{flex-wrap:wrap}.e-form__buttons,.e-form__buttons__wrapper{display:flex}.e-form__indicators{display:flex;justify-content:space-between;align-items:center;flex-wrap:nowrap;font-size:13px;margin-bottom:var(--e-form-steps-indicators-spacing)}.e-form__indicators__indicator{display:flex;flex-direction:column;align-items:center;justify-content:center;flex-basis:0;padding:0 var(--e-form-steps-divider-gap)}.e-form__indicators__indicator__progress{width:100%;position:relative;background-color:var(--e-form-steps-indicator-progress-background-color);border-radius:var(--e-form-steps-indicator-progress-border-radius);overflow:hidden}.e-form__indicators__indicator__progress__meter{width:var(--e-form-steps-indicator-progress-meter-width,0);height:var(--e-form-steps-indicator-progress-height);line-height:var(--e-form-steps-indicator-progress-height);padding-right:15px;border-radius:var(--e-form-steps-indicator-progress-border-radius);background-color:var(--e-form-steps-indicator-progress-color);color:var(--e-form-steps-indicator-progress-meter-color);text-align:right;transition:width .1s linear}.e-form__indicators__indicator:first-child{padding-left:0}.e-form__indicators__indicator:last-child{padding-right:0}.e-form__indicators__indicator--state-inactive{color:var(--e-form-steps-indicator-inactive-primary-color,#c2cbd2)}.e-form__indicators__indicator--state-inactive [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-inactive-secondary-color,#fff)}.e-form__indicators__indicator--state-inactive object,.e-form__indicators__indicator--state-inactive svg{fill:var(--e-form-steps-indicator-inactive-primary-color,#c2cbd2)}.e-form__indicators__indicator--state-active{color:var(--e-form-steps-indicator-active-primary-color,#39b54a);border-color:var(--e-form-steps-indicator-active-secondary-color,#fff)}.e-form__indicators__indicator--state-active [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-active-secondary-color,#fff)}.e-form__indicators__indicator--state-active object,.e-form__indicators__indicator--state-active svg{fill:var(--e-form-steps-indicator-active-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed{color:var(--e-form-steps-indicator-completed-secondary-color,#fff)}.e-form__indicators__indicator--state-completed [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-completed-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed .e-form__indicators__indicator__label{color:var(--e-form-steps-indicator-completed-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed .e-form__indicators__indicator--shape-none{color:var(--e-form-steps-indicator-completed-primary-color,#39b54a);background-color:initial}.e-form__indicators__indicator--state-completed object,.e-form__indicators__indicator--state-completed svg{fill:var(--e-form-steps-indicator-completed-secondary-color,#fff)}.e-form__indicators__indicator__icon{width:var(--e-form-steps-indicator-padding,30px);height:var(--e-form-steps-indicator-padding,30px);font-size:var(--e-form-steps-indicator-icon-size);border-width:1px;border-style:solid;display:flex;justify-content:center;align-items:center;overflow:hidden;margin-bottom:10px}.e-form__indicators__indicator__icon img,.e-form__indicators__indicator__icon object,.e-form__indicators__indicator__icon svg{width:var(--e-form-steps-indicator-icon-size);height:auto}.e-form__indicators__indicator__icon .e-font-icon-svg{height:1em}.e-form__indicators__indicator__number{width:var(--e-form-steps-indicator-padding,30px);height:var(--e-form-steps-indicator-padding,30px);border-width:1px;border-style:solid;display:flex;justify-content:center;align-items:center;margin-bottom:10px}.e-form__indicators__indicator--shape-circle{border-radius:50%}.e-form__indicators__indicator--shape-square{border-radius:0}.e-form__indicators__indicator--shape-rounded{border-radius:5px}.e-form__indicators__indicator--shape-none{border:0}.e-form__indicators__indicator__label{text-align:center}.e-form__indicators__indicator__separator{width:100%;height:var(--e-form-steps-divider-width);background-color:#babfc5}.e-form__indicators--type-icon,.e-form__indicators--type-icon_text,.e-form__indicators--type-number,.e-form__indicators--type-number_text{align-items:flex-start}.e-form__indicators--type-icon .e-form__indicators__indicator__separator,.e-form__indicators--type-icon_text .e-form__indicators__indicator__separator,.e-form__indicators--type-number .e-form__indicators__indicator__separator,.e-form__indicators--type-number_text .e-form__indicators__indicator__separator{margin-top:calc(var(--e-form-steps-indicator-padding, 30px) \/ 2 - var(--e-form-steps-divider-width, 1px) \/ 2)}.elementor-field-type-hidden{display:none}.elementor-field-type-html{display:inline-block}.elementor-login .elementor-lost-password,.elementor-login .elementor-remember-me{font-size:.85em}.elementor-field-type-recaptcha_v3 .elementor-field-label{display:none}.elementor-field-type-recaptcha_v3 .grecaptcha-badge{z-index:1}.elementor-button .elementor-form-spinner{order:3}.elementor-form .elementor-button>span{display:flex;justify-content:center;align-items:center}.elementor-form .elementor-button .elementor-button-text{white-space:normal;flex-grow:0}.elementor-form .elementor-button svg{height:auto}.elementor-form .elementor-button .e-font-icon-svg{height:1em}.elementor-select-wrapper .select-caret-down-wrapper{position:absolute;top:50%;transform:translateY(-50%);inset-inline-end:10px;pointer-events:none;font-size:11px}.elementor-select-wrapper .select-caret-down-wrapper svg{display:unset;width:1em;aspect-ratio:unset;fill:currentColor}.elementor-select-wrapper .select-caret-down-wrapper i{font-size:19px;line-height:2}.elementor-select-wrapper.remove-before:before{content:\"\"!important}<\/style>\t\t<form class=\"elementor-form\" method=\"post\" name=\"Call Back\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2474\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"7142e3d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Full Name\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-phone elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[phone]\" id=\"form-field-phone\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Phone Number\" required=\"required\" aria-required=\"true\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Email Address\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request For Call Back<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5083e65 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5083e65\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-10968a0\" data-id=\"10968a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8944f71 elementor-cta--valign-middle elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"8944f71\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-call-to-action.min.css\">\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-cta__image\">\n\t\t\t\t\t\t<img decoding=\"async\" loading=\"lazy\" width=\"300\" height=\"300\" src=\"https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/03\/masterGST-favicon-1.png\" class=\"attachment-medium_large size-medium_large wp-image-522\" alt=\"\" srcset=\"https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/03\/masterGST-favicon-1.png 300w, https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/03\/masterGST-favicon-1-150x150.png 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tMastergst\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tMasterGST - India's Best GST Billing , Invoicing & Billing Software. GSP(GST API) product from Tera Software Limited - GSP Licensed holder from GSTN\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-md\" href=\"tel:+917901022478\">\n\t\t\t\t\t\tCall US\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-100cd72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"100cd72\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b405d27\" data-id=\"b405d27\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d90e5cf elementor-widget elementor-widget-heading\" data-id=\"d90e5cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Interesting Posts<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd57b56 elementor-grid-1 elementor-posts--thumbnail-left elementor-posts--align-left elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"dd57b56\" data-element_type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-posts.min.css\">\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4010 post type-post status-publish format-standard hentry category-uncategorized\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/mastergst.com\/blog\/what-is-the-sac-code-in-gst\/\" >\n\t\t\t\tWhat is the SAC Code in GST?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-3993 post type-post status-publish format-standard hentry category-e-way-bill\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/mastergst.com\/blog\/e-way-bill-login-portal-guide\/\" >\n\t\t\t\te Way Bill Login Portal Guide\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-3960 post type-post status-publish format-standard hentry category-uncategorized\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/mastergst.com\/blog\/gst-state-code-list-and-jurisdiction-details\/\" >\n\t\t\t\tGST State Code List and Jurisdiction Details\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-3846 post type-post status-publish format-standard has-post-thumbnail hentry category-gst\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/mastergst.com\/blog\/what-is-the-procedure-importance-of-matching-reconciliation-under-gst\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" loading=\"lazy\" width=\"150\" height=\"150\" src=\"https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/06\/Reconciliation-under-GST-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-3853\" alt=\"\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/mastergst.com\/blog\/what-is-the-procedure-importance-of-matching-reconciliation-under-gst\/\" >\n\t\t\t\tWhat is The Procedure &#038; Importance of Matching &#038; Reconciliation under GST?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-3124 post type-post status-publish format-standard has-post-thumbnail hentry category-e-invoice category-gst tag-digital-signature tag-digital-signature-certificate tag-dsc tag-e-invoice-api\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/mastergst.com\/blog\/digital-signature-certificate-for-an-e-invoice\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" loading=\"lazy\" width=\"150\" height=\"150\" src=\"https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/05\/digital-signature-for-e-Invoice-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-3192\" alt=\"Digital Signature Certificate\" srcset=\"https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/05\/digital-signature-for-e-Invoice-150x150.jpg 150w, https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/05\/digital-signature-for-e-Invoice-650x650.jpg 650w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/mastergst.com\/blog\/digital-signature-certificate-for-an-e-invoice\/\" >\n\t\t\t\tDigital Signature Certificate for an e-Invoice\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-3028 post type-post status-publish format-standard has-post-thumbnail hentry category-e-invoice category-gst tag-e-invoice tag-e-invoice-api tag-e-invoicing\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/mastergst.com\/blog\/prerequisites-benefits-of-using-e-invoice-api\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" loading=\"lazy\" width=\"150\" height=\"150\" src=\"https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/05\/benefits-prerequisites-of-using-e-Invoice-api-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-3196\" alt=\"benefits of Using e-Invoice API\" srcset=\"https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/05\/benefits-prerequisites-of-using-e-Invoice-api-150x150.jpg 150w, https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/05\/benefits-prerequisites-of-using-e-Invoice-api-650x650.jpg 650w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/mastergst.com\/blog\/prerequisites-benefits-of-using-e-invoice-api\/\" >\n\t\t\t\tPrerequisites &#038; benefits of Using e-Invoice API?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Basic 1. What Is \u2018E-Invoicing\u2019? As per Rule 48(4) of CGST Rules, notified class of registered persons to have to prepare invoice by uploading specified<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"rankMath":{"parentDomain":"mastergst.com","noFollowDomains":[],"noFollowExcludeDomains":[],"noFollowExternalLinks":false,"featuredImageNotice":"The featured image should be at least 200 by 200 pixels to be picked up by Facebook and other social media sites.","pluginReviewed":false,"postSettings":{"linkSuggestions":true,"useFocusKeyword":false},"frontEndScore":false,"postName":"prerequisites-benefits-of-using-e-invoice-api","permalinkFormat":"https:\/\/mastergst.com\/blog\/%postname%\/","showLockModifiedDate":true,"assessor":{"focusKeywordLink":"https:\/\/mastergst.com\/blog\/wp-admin\/edit.php?focus_keyword=%focus_keyword%&post_type=%post_type%","hasTOCPlugin":true,"primaryTaxonomy":{"title":"Category","name":"category","singularLabel":"Category","restBase":"categories"},"serpData":{"title":"","description":"","focusKeywords":"benefits of Using e-Invoice API","pillarContent":false,"canonicalUrl":"","breadcrumbTitle":"","advancedRobots":{"max-snippet":"-1","max-video-preview":"-1","max-image-preview":"large"},"facebookTitle":"","facebookDescription":"","facebookImage":"","facebookImageID":"","facebookHasOverlay":false,"facebookImageOverlay":"","facebookAuthor":"","twitterCardType":"","twitterUseFacebook":true,"twitterTitle":"","twitterDescription":"","twitterImage":"","twitterImageID":"","twitterHasOverlay":false,"twitterImageOverlay":"","twitterPlayerUrl":"","twitterPlayerSize":"","twitterPlayerStream":"","twitterPlayerStreamCtype":"","twitterAppDescription":"","twitterAppIphoneName":"","twitterAppIphoneID":"","twitterAppIphoneUrl":"","twitterAppIpadName":"","twitterAppIpadID":"","twitterAppIpadUrl":"","twitterAppGoogleplayName":"","twitterAppGoogleplayID":"","twitterAppGoogleplayUrl":"","twitterAppCountry":"","robots":{"index":true},"twitterAuthor":"username","primaryTerm":104,"authorName":"admin","titleTemplate":"%title% %sep% %sitename%","descriptionTemplate":"%excerpt%","showScoreFrontend":true,"lockModifiedDate":false},"powerWords":["a cut above","absolute","absolutely","absolutely lowest","absurd","abuse","accurate","accuse","achieve","actionable","adaptable","adequate","admit","adorable","advantage","advice","affordable","aggravate","aggressive","agitated","agonizing","agony","alarmed","alarming","alienated","aligned","alive","all-inclusive","alluring","always","amazing","amp","animated","annihilate","announcing","anonymous","antagonistic","anxious","apocalypse","appalled","approved","approving","argumentative","armageddon","arrogant","ass kicking","assault","assured","astonishing","astounded","astounding","at ease","atrocious","attack","attractive","audacity","authentic","authoritative","authority","avoid","aware","awe-inspiring","awesome","awkward","backbone","backdoor","backed","backlash","backstabbing","badass","balanced","banned","bargain","barrage","basic","battle","beaming","beat down","beating","beautiful","beauty","begging","behind the scenes","belief","belong","best","best-selling","better","beware","big","billion","black market","blacklisted","blast","blessed","blinded","blissful","blood","bloodbath","bloodcurdling","bloody","blunder","blushing","bold","bomb","bona","bona fide","bonanza","bonus","bootleg","bottom line","bountiful","brave","bravery","brazen","break","breaking","breakthrough","breathtaking","bright","brilliant","broke","brutal","budget","buffoon","bullshit","bully","bumbling","buy","cadaver","calm","cancel anytime","capable","captivate","captivating","carefree","case study","cash","cataclysmic","catapult","catastrophe","caution","censored","centered","certain","certainly","certified","challenge","charming","cheap","cheat","cheat-sheet","cheer","cheerful","child-like","clarity","classified","clear","clueless","collapse","colorful","colossal","comfortable","compare","competitive","complete","completely","completeness","comprehensive","compromise","compulsive","concealed","conclusive","condemning","condescending","confess","confession","confessions","confident","confidential","conquer","conscientious","constructive","content","contrary","controlling","controversial","convenient","convert","cool","cooperative","copy","corpse","corrupt","corrupting","courage","courageous","cover-up","covert","coward","cowardly","crammed","crave","crazy","create","creative","cringeworthy","cripple","crisis","critical","crooked","crush","crushing","damaging","danger","dangerous","daring","dazzling","dead","deadline","deadly","death","decadent","deceived","deceptive","deep","defiance","definitely","definitive","defying","dejected","delicious","delight","delighted","delightful","delirious","delivered","demoralizing","deplorable","depraved","desire","desperate","despicable","destiny","destroy","detailed","devastating","devoted","diagnosed","direct","dirty","disadvantages","disastrous","discount","discover","disdainful","disempowered","disgusted","disgusting","dishonest","disillusioned","disoriented","distracted","distraught","distressed","distrustful","divulge","document","dollar","dominate","doomed","double","doubtful","download","dreadful","dreamy","drive","drowning","dumb","dynamic","eager","earnest","easily","easy","economical","ecstatic","edge","effective","efficient","effortless","elated","eliminate","elite","embarrass","embarrassed","embarrassing","emergency","emerging","emphasize","empowered","enchant","encouraged","endorsed","energetic","energy","enormous","enraged","enthusiastic","envy","epic","epidemic","essential","ethical","euphoric","evil","exactly","exasperated","excellent","excited","excitement","exciting","exclusive","exclusivity","excruciating","exhilarated","expensive","expert","explode","exploit","explosive","exposed","exquisite","extra","extraordinary","extremely","exuberant","eye-opening","fail","fail-proof","failure","faith","famous","fantasy","fascinating","fatigued","faux","faux pas","fearless","feast","feeble","festive","fide","fierce","fight","final","fine","fired","first","first ever","flirt","fluid","focus","focused","fool","fooled","foolish","forbidden","force-fed","forever","forgiving","forgotten","formula","fortune","foul","frantic","free","freebie","freedom","frenzied","frenzy","frightening","frisky","frugal","frustrated","fulfill","fulfilled","full","fully","fun","fun-loving","fundamentals","funniest","funny","furious","gambling","gargantuan","genius","genuine","gift","gigantic","giveaway","glamorous","gleeful","glorious","glowing","goddamn","gorgeous","graceful","grateful","gratified","gravity","great","greatest","greatness","greed","greedy","gripping","grit","grounded","growth","guaranteed","guilt","guilt-free","gullible","guts","hack","happiness","happy","harmful","harsh","hate","have you heard","havoc","hazardous","healthy","heart","heartbreaking","heartwarming","heavenly","hell","helpful","helplessness","hero","hesitant","hidden","high tech","highest","highly effective","hilarious","hoak","hoax","honest","honored","hope","hopeful","horribly","horrific","horrifying","horror","hostile","how to","huge","humility","humor","hurricane","hurry","hypnotic","idiot","ignite","illegal","illusive","imagination","immediately","imminently","impatience","impatient","impenetrable","important","impressive","improved","in the zone","incapable","incapacitated","incompetent","inconsiderate","increase","incredible","indecisive","indulgence","indulgent","inexpensive","inferior","informative","infuriated","ingredients","innocent","innovative","insane","insecure","insider","insidious","inspired","inspiring","instant savings","instantly","instructive","insult","intel","intelligent","intense","interesting","intriguing","introducing","invasion","investment","iron-clad","ironclad","irresistible","irs","is here","jackpot","jail","jaw-dropping","jealous","jeopardy","jittery","jovial","joyous","jubilant","judgmental","jumpstart","just arrived","keen","kickass","kickstart","kill","killed","killing","kills","know it all","lame","largest","lascivious","last","last chance","last minute","latest","laugh","laughing","launch","launching","lavishly","lawsuit","lazy","left behind","legendary","legitimate","liberal","liberated","lick","lies","life-changing","lifetime","light","lighthearted","likely","limited","literally","little-known","loathsome","lonely","looming","loser","lost","love","lucrative","lunatic","lurking","lust","luxurious","luxury","lying","magic","magical","magnificent","mainstream","malicious","mammoth","manipulative","marked down","massive","master","masterclass","maul","mediocre","meditative","meltdown","memorability","memorable","menacing","mesmerizing","meticulous","mind-blowing","minimalist","miracle","mired","mischievous","misgiving","missing out","mistake","monetize","money","moneyback","moneygrubbing","monumental","most important","motivated","mouth-watering","murder","mystery","nail","naked","natural","naughty","nazi","nest egg","never","new","nightmare","no good","no obligation","no one talks about","no questions asked","no risk","no strings attached","non-controlling","noted","novelty","now","obnoxious","obsessed","obsession","obvious","odd","off-kilter","off-limits","off-the record","offensive","official","okay","on-demand","open-minded","opportunities","optimistic","ordeal","outlawed","outrageousness","outstanding","overcome","overjoyed","overnight","overwhelmed","packed","painful","painless","painstaking","pale","panic","panicked","paralyzed","pas","passionate","pathetic","pay zero","payback","perfect","peril","perplexed","perspective","pessimistic","pioneering","piranha","pitfall","pitiful","placid","plague","played","playful","pleased","pluck","plummet","plunge","poison","poisonous","polarizing","poor","popular","portfolio","pound","powerful","powerless","practical","preposterous","prestige","price","priceless","pride","prison","privacy","private","privileged","prize","problem","productive","professional","profit","profitable","profound","promiscuous","promising","promote","protect","protected","proven","provocative","provoke","psychological","pummel","punch","punish","pus","quadruple","quality","quarrelsome","quick","quick-start","quickly","quiet","radiant","rare","ravenous","rebellious","recession-proof","reckoning","recognized","recommend","recreate","reduced","reflective","refugee","refund","refundable","reject","relaxed","release","relentless","reliable","remarkable","replicate","report","reprimanding","repulsed","repulsive","research","resentful","resourceful","responsible","responsive","rested","restricted","results","retaliating","reveal","revealing","revenge","revengeful","revisited","revolting","revolutionary","reward","rich","ridiculous","risky","riveting","rookie","rowdy","ruin","rules","ruthless","sabotaging","sacred","sadistic","sadly","sadness","safe","safety","sale","sampler","sarcastic","satisfied","savage","savagery","save","savings","savvy","scam","scandal","scandalous","scarce","scared","scary","scornful","scream","searing","secret","secret agenda","secret plot","secrets","secure","security","seductive","seething","seize","selected","self-hating","self-sufficient","sensational","senseless","sensual","serene","seriously","severe","sex","sexy","shaking","shameful","shameless","shaming","shatter","shellacking","shocking","should","shrewd","sick and tired","signs","silly","simple","simplicity","simplified","simplistic","sincere","sinful","sins","six-figure","sizable","sizzle","sizzled","sizzles","sizzling","sizzlingly","skill","skyrocket","slaughter","slave","sleazy","sleeping","sly","smash","smiling","smug","smuggle","smuggled","sneak-peek","sneaky","sniveling","snob","snooty","snotty","soar","soaring","solid","solution","spank","special","spectacular","speedy","spell-binding","spine","spirit","spirited","spiteful","spoiler","spontaneous","spotlight","spunky","squirming","stable","staggering","startling","steady","steal","stealthy","steamy","step-by-step","still","stoic","stop","strange","strangle","strategy","stressed","strong","strongly suggest","struggle","stuck up","studies","stunning","stupid","stupid-simple","sturdy","sublime","succeed","success","successful","suck","suddenly","suffer","sunny","super","super-human","superb","supercharge","superior","supported","supportive","sure","sure fire","surefire","surge","surging","surprise","surprised","surprising","survival","survive","suspicious","sweaty","swoon","swoon-worthy","tailspin","tank","tantalizing","targeted","tawdry","tease","technology","teetering","tempting","tenacious","tense","terrible","terrific","terrified","terrifying","terror","terrorist","tested","thankful","the truth","threaten","threatened","thrilled","thrilling","thug","ticked off","tickled","timely","today","torture","toxic","track record","trade secret","tragedy","tragic","transform","transparency","trap","trapped","trauma","traumatized","treacherous","treasure","tremendous","trend","tricks","triggers","triple","triumph","truly","trusting","trustworthy","truth","truthful","turbo-charge","turbocharges","tweaks","twitching","ultimate","unadulterated","unassuming","unauthorized","unbelievable","unburdened","uncaring","uncensored","uncertain","uncomfortable","unconditional","uncontrollable","unconventional","uncovered","undeniable","under priced","undercover","underground","underhanded","underused","unexpected","unforgettable","unheard of","unhurried","uninterested","unique","unjustified","unknowingly","unleashed","unlimited","unlock","unparalleled","unpopular","unreliable","unresponsive","unseen","unstable","unstoppable","unsure","unsurpassed","untapped","unusual","up-sell","upbeat","uplifted","uplifting","urge","urgent","useful","useless","validate","valor","valuable","value","vanquish","vaporize","venomous","verify","vibrant","vicious","victim","victory","vigorous","vilified","vindictive","violated","violent","volatile","vulnerable","waiting","wanted","wanton","warning","waste","weak","wealth","weird","what no one tells you","whip","whopping","wicked","wild","willpower","withheld","wonderful","wondrous","woozy","world","worry","worst","worthwhile","wounded","wreaking","youthful","zen","zinger"],"diacritics":{"A":"[\\u0041\\u24B6\\uFF21\\u00C0\\u00C1\\u00C2\\u1EA6\\u1EA4\\u1EAA\\u1EA8\\u00C3\\u0100\\u0102\\u1EB0\\u1EAE\\u1EB4\\u1EB2\\u0226\\u01E0\\u00C4\\u01DE\\u1EA2\\u00C5\\u01FA\\u01CD\\u0200\\u0202\\u1EA0\\u1EAC\\u1EB6\\u1E00\\u0104\\u023A\\u2C6F]","AA":"[\\uA732]","AE":"[\\u00C6\\u01FC\\u01E2]","AO":"[\\uA734]","AU":"[\\uA736]","AV":"[\\uA738\\uA73A]","AY":"[\\uA73C]","B":"[\\u0042\\u24B7\\uFF22\\u1E02\\u1E04\\u1E06\\u0243\\u0182\\u0181]","C":"[\\u0043\\u24B8\\uFF23\\u0106\\u0108\\u010A\\u010C\\u00C7\\u1E08\\u0187\\u023B\\uA73E]","D":"[\\u0044\\u24B9\\uFF24\\u1E0A\\u010E\\u1E0C\\u1E10\\u1E12\\u1E0E\\u0110\\u018B\\u018A\\u0189\\uA779]","DZ":"[\\u01F1\\u01C4]","Dz":"[\\u01F2\\u01C5]","E":"[\\u0045\\u24BA\\uFF25\\u00C8\\u00C9\\u00CA\\u1EC0\\u1EBE\\u1EC4\\u1EC2\\u1EBC\\u0112\\u1E14\\u1E16\\u0114\\u0116\\u00CB\\u1EBA\\u011A\\u0204\\u0206\\u1EB8\\u1EC6\\u0228\\u1E1C\\u0118\\u1E18\\u1E1A\\u0190\\u018E]","F":"[\\u0046\\u24BB\\uFF26\\u1E1E\\u0191\\uA77B]","G":"[\\u0047\\u24BC\\uFF27\\u01F4\\u011C\\u1E20\\u011E\\u0120\\u01E6\\u0122\\u01E4\\u0193\\uA7A0\\uA77D\\uA77E]","H":"[\\u0048\\u24BD\\uFF28\\u0124\\u1E22\\u1E26\\u021E\\u1E24\\u1E28\\u1E2A\\u0126\\u2C67\\u2C75\\uA78D]","I":"[\\u0049\\u24BE\\uFF29\\u00CC\\u00CD\\u00CE\\u0128\\u012A\\u012C\\u0130\\u00CF\\u1E2E\\u1EC8\\u01CF\\u0208\\u020A\\u1ECA\\u012E\\u1E2C\\u0197]","J":"[\\u004A\\u24BF\\uFF2A\\u0134\\u0248]","K":"[\\u004B\\u24C0\\uFF2B\\u1E30\\u01E8\\u1E32\\u0136\\u1E34\\u0198\\u2C69\\uA740\\uA742\\uA744\\uA7A2]","L":"[\\u004C\\u24C1\\uFF2C\\u013F\\u0139\\u013D\\u1E36\\u1E38\\u013B\\u1E3C\\u1E3A\\u0141\\u023D\\u2C62\\u2C60\\uA748\\uA746\\uA780]","LJ":"[\\u01C7]","Lj":"[\\u01C8]","M":"[\\u004D\\u24C2\\uFF2D\\u1E3E\\u1E40\\u1E42\\u2C6E\\u019C]","N":"[\\u004E\\u24C3\\uFF2E\\u01F8\\u0143\\u00D1\\u1E44\\u0147\\u1E46\\u0145\\u1E4A\\u1E48\\u0220\\u019D\\uA790\\uA7A4]","NJ":"[\\u01CA]","Nj":"[\\u01CB]","O":"[\\u004F\\u24C4\\uFF2F\\u00D2\\u00D3\\u00D4\\u1ED2\\u1ED0\\u1ED6\\u1ED4\\u00D5\\u1E4C\\u022C\\u1E4E\\u014C\\u1E50\\u1E52\\u014E\\u022E\\u0230\\u00D6\\u022A\\u1ECE\\u0150\\u01D1\\u020C\\u020E\\u01A0\\u1EDC\\u1EDA\\u1EE0\\u1EDE\\u1EE2\\u1ECC\\u1ED8\\u01EA\\u01EC\\u00D8\\u01FE\\u0186\\u019F\\uA74A\\uA74C]","OI":"[\\u01A2]","OO":"[\\uA74E]","OU":"[\\u0222]","P":"[\\u0050\\u24C5\\uFF30\\u1E54\\u1E56\\u01A4\\u2C63\\uA750\\uA752\\uA754]","Q":"[\\u0051\\u24C6\\uFF31\\uA756\\uA758\\u024A]","R":"[\\u0052\\u24C7\\uFF32\\u0154\\u1E58\\u0158\\u0210\\u0212\\u1E5A\\u1E5C\\u0156\\u1E5E\\u024C\\u2C64\\uA75A\\uA7A6\\uA782]","S":"[\\u0053\\u24C8\\uFF33\\u1E9E\\u015A\\u1E64\\u015C\\u1E60\\u0160\\u1E66\\u1E62\\u1E68\\u0218\\u015E\\u2C7E\\uA7A8\\uA784]","T":"[\\u0054\\u24C9\\uFF34\\u1E6A\\u0164\\u1E6C\\u021A\\u0162\\u1E70\\u1E6E\\u0166\\u01AC\\u01AE\\u023E\\uA786]","TZ":"[\\uA728]","U":"[\\u0055\\u24CA\\uFF35\\u00D9\\u00DA\\u00DB\\u0168\\u1E78\\u016A\\u1E7A\\u016C\\u00DC\\u01DB\\u01D7\\u01D5\\u01D9\\u1EE6\\u016E\\u0170\\u01D3\\u0214\\u0216\\u01AF\\u1EEA\\u1EE8\\u1EEE\\u1EEC\\u1EF0\\u1EE4\\u1E72\\u0172\\u1E76\\u1E74\\u0244]","V":"[\\u0056\\u24CB\\uFF36\\u1E7C\\u1E7E\\u01B2\\uA75E\\u0245]","VY":"[\\uA760]","W":"[\\u0057\\u24CC\\uFF37\\u1E80\\u1E82\\u0174\\u1E86\\u1E84\\u1E88\\u2C72]","X":"[\\u0058\\u24CD\\uFF38\\u1E8A\\u1E8C]","Y":"[\\u0059\\u24CE\\uFF39\\u1EF2\\u00DD\\u0176\\u1EF8\\u0232\\u1E8E\\u0178\\u1EF6\\u1EF4\\u01B3\\u024E\\u1EFE]","Z":"[\\u005A\\u24CF\\uFF3A\\u0179\\u1E90\\u017B\\u017D\\u1E92\\u1E94\\u01B5\\u0224\\u2C7F\\u2C6B\\uA762]","a":"[\\u0061\\u24D0\\uFF41\\u1E9A\\u00E0\\u00E1\\u00E2\\u1EA7\\u1EA5\\u1EAB\\u1EA9\\u00E3\\u0101\\u0103\\u1EB1\\u1EAF\\u1EB5\\u1EB3\\u0227\\u01E1\\u00E4\\u01DF\\u1EA3\\u00E5\\u01FB\\u01CE\\u0201\\u0203\\u1EA1\\u1EAD\\u1EB7\\u1E01\\u0105\\u2C65\\u0250]","aa":"[\\uA733]","ae":"[\\u00E6\\u01FD\\u01E3]","ao":"[\\uA735]","au":"[\\uA737]","av":"[\\uA739\\uA73B]","ay":"[\\uA73D]","b":"[\\u0062\\u24D1\\uFF42\\u1E03\\u1E05\\u1E07\\u0180\\u0183\\u0253]","c":"[\\u0063\\u24D2\\uFF43\\u0107\\u0109\\u010B\\u010D\\u00E7\\u1E09\\u0188\\u023C\\uA73F\\u2184]","d":"[\\u0064\\u24D3\\uFF44\\u1E0B\\u010F\\u1E0D\\u1E11\\u1E13\\u1E0F\\u0111\\u018C\\u0256\\u0257\\uA77A]","dz":"[\\u01F3\\u01C6]","e":"[\\u0065\\u24D4\\uFF45\\u00E8\\u00E9\\u00EA\\u1EC1\\u1EBF\\u1EC5\\u1EC3\\u1EBD\\u0113\\u1E15\\u1E17\\u0115\\u0117\\u00EB\\u1EBB\\u011B\\u0205\\u0207\\u1EB9\\u1EC7\\u0229\\u1E1D\\u0119\\u1E19\\u1E1B\\u0247\\u025B\\u01DD]","f":"[\\u0066\\u24D5\\uFF46\\u1E1F\\u0192\\uA77C]","g":"[\\u0067\\u24D6\\uFF47\\u01F5\\u011D\\u1E21\\u011F\\u0121\\u01E7\\u0123\\u01E5\\u0260\\uA7A1\\u1D79\\uA77F]","h":"[\\u0068\\u24D7\\uFF48\\u0125\\u1E23\\u1E27\\u021F\\u1E25\\u1E29\\u1E2B\\u1E96\\u0127\\u2C68\\u2C76\\u0265]","hv":"[\\u0195]","i":"[\\u0069\\u24D8\\uFF49\\u00EC\\u00ED\\u00EE\\u0129\\u012B\\u012D\\u00EF\\u1E2F\\u1EC9\\u01D0\\u0209\\u020B\\u1ECB\\u012F\\u1E2D\\u0268\\u0131]","j":"[\\u006A\\u24D9\\uFF4A\\u0135\\u01F0\\u0249]","k":"[\\u006B\\u24DA\\uFF4B\\u1E31\\u01E9\\u1E33\\u0137\\u1E35\\u0199\\u2C6A\\uA741\\uA743\\uA745\\uA7A3]","l":"[\\u006C\\u24DB\\uFF4C\\u0140\\u013A\\u013E\\u1E37\\u1E39\\u013C\\u1E3D\\u1E3B\\u017F\\u0142\\u019A\\u026B\\u2C61\\uA749\\uA781\\uA747]","lj":"[\\u01C9]","m":"[\\u006D\\u24DC\\uFF4D\\u1E3F\\u1E41\\u1E43\\u0271\\u026F]","n":"[\\u006E\\u24DD\\uFF4E\\u01F9\\u0144\\u00F1\\u1E45\\u0148\\u1E47\\u0146\\u1E4B\\u1E49\\u019E\\u0272\\u0149\\uA791\\uA7A5]","nj":"[\\u01CC]","o":"[\\u006F\\u24DE\\uFF4F\\u00F2\\u00F3\\u00F4\\u1ED3\\u1ED1\\u1ED7\\u1ED5\\u00F5\\u1E4D\\u022D\\u1E4F\\u014D\\u1E51\\u1E53\\u014F\\u022F\\u0231\\u00F6\\u022B\\u1ECF\\u0151\\u01D2\\u020D\\u020F\\u01A1\\u1EDD\\u1EDB\\u1EE1\\u1EDF\\u1EE3\\u1ECD\\u1ED9\\u01EB\\u01ED\\u00F8\\u01FF\\u0254\\uA74B\\uA74D\\u0275]","oi":"[\\u01A3]","ou":"[\\u0223]","oo":"[\\uA74F]","p":"[\\u0070\\u24DF\\uFF50\\u1E55\\u1E57\\u01A5\\u1D7D\\uA751\\uA753\\uA755]","q":"[\\u0071\\u24E0\\uFF51\\u024B\\uA757\\uA759]","r":"[\\u0072\\u24E1\\uFF52\\u0155\\u1E59\\u0159\\u0211\\u0213\\u1E5B\\u1E5D\\u0157\\u1E5F\\u024D\\u027D\\uA75B\\uA7A7\\uA783]","s":"[\\u0073\\u24E2\\uFF53\\u015B\\u1E65\\u015D\\u1E61\\u0161\\u1E67\\u1E63\\u1E69\\u0219\\u015F\\u023F\\uA7A9\\uA785\\u1E9B]","ss":"[\\u00DF]","t":"[\\u0074\\u24E3\\uFF54\\u1E6B\\u1E97\\u0165\\u1E6D\\u021B\\u0163\\u1E71\\u1E6F\\u0167\\u01AD\\u0288\\u2C66\\uA787]","tz":"[\\uA729]","u":"[\\u0075\\u24E4\\uFF55\\u00F9\\u00FA\\u00FB\\u0169\\u1E79\\u016B\\u1E7B\\u016D\\u00FC\\u01DC\\u01D8\\u01D6\\u01DA\\u1EE7\\u016F\\u0171\\u01D4\\u0215\\u0217\\u01B0\\u1EEB\\u1EE9\\u1EEF\\u1EED\\u1EF1\\u1EE5\\u1E73\\u0173\\u1E77\\u1E75\\u0289]","v":"[\\u0076\\u24E5\\uFF56\\u1E7D\\u1E7F\\u028B\\uA75F\\u028C]","vy":"[\\uA761]","w":"[\\u0077\\u24E6\\uFF57\\u1E81\\u1E83\\u0175\\u1E87\\u1E85\\u1E98\\u1E89\\u2C73]","x":"[\\u0078\\u24E7\\uFF58\\u1E8B\\u1E8D]","y":"[\\u0079\\u24E8\\uFF59\\u1EF3\\u00FD\\u0177\\u1EF9\\u0233\\u1E8F\\u00FF\\u1EF7\\u1E99\\u1EF5\\u01B4\\u024F\\u1EFF]","z":"[\\u007A\\u24E9\\uFF5A\\u017A\\u1E91\\u017C\\u017E\\u1E93\\u1E95\\u01B6\\u0225\\u0240\\u2C6C\\uA763]"},"researchesTests":["contentHasTOC","contentHasShortParagraphs","contentHasAssets","keywordInTitle","keywordInMetaDescription","keywordInPermalink","keywordIn10Percent","keywordInContent","keywordInSubheadings","keywordInImageAlt","keywordDensity","keywordNotUsed","lengthContent","lengthPermalink","linksHasInternal","linksHasExternals","linksNotAllExternals","titleStartWithKeyword","titleSentiment","titleHasPowerWords","titleHasNumber","hasContentAI"],"hasRedirection":true,"hasBreadcrumb":false},"homeUrl":"https:\/\/mastergst.com\/blog","objectID":3028,"objectType":"post","locale":"en","localeFull":"en","overlayImages":{"play":{"name":"Play icon","url":"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-play.png","path":"\/home\/mastergst\/public_html\/blog\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-play.png","position":"middle_center"},"gif":{"name":"GIF icon","url":"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-gif.png","path":"\/home\/mastergst\/public_html\/blog\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-gif.png","position":"middle_center"}},"defautOgImage":"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/social-placeholder.jpg","customPermalinks":true,"isUserRegistered":true,"autoSuggestKeywords":true,"connectSiteUrl":"https:\/\/rankmath.com\/auth?site=https%3A%2F%2Fmastergst.com%2Fblog&r=https%3A%2F%2Fmastergst.com%2Fblog%2Fwp-json%2Fwp%2Fv2%2Fpages%2F3668%3Fnonce%3D42c5717acb&pro=1","maxTags":100,"trendsIcon":"<svg viewBox=\"0 0 610 610\"><path d=\"M18.85,446,174.32,290.48l58.08,58.08L76.93,504a14.54,14.54,0,0,1-20.55,0L18.83,466.48a14.54,14.54,0,0,1,0-20.55Z\" style=\"fill:#4285f4\"\/><path d=\"M242.65,242.66,377.59,377.6l-47.75,47.75a14.54,14.54,0,0,1-20.55,0L174.37,290.43l47.75-47.75A14.52,14.52,0,0,1,242.65,242.66Z\" style=\"fill:#ea4335\"\/><polygon points=\"319.53 319.53 479.26 159.8 537.34 217.88 377.61 377.62 319.53 319.53\" style=\"fill:#fabb05\"\/><path d=\"M594.26,262.73V118.61h0a16.94,16.94,0,0,0-16.94-16.94H433.2a16.94,16.94,0,0,0-12,28.92L565.34,274.71h0a16.94,16.94,0,0,0,28.92-12Z\" style=\"fill:#34a853\"\/><rect width=\"610\" height=\"610\" style=\"fill:none\"\/><\/svg>","showScore":true,"siteFavIcon":"https:\/\/mastergst.com\/blog\/wp-content\/uploads\/2022\/03\/masterGST-favicon-100x100.png","canUser":{"general":false,"advanced":false,"snippet":false,"social":false,"analysis":false,"analytics":false,"content_ai":false},"showKeywordIntent":true,"isPro":true,"is_front_page":false,"trendsUpgradeLink":"https:\/\/rankmath.com\/pricing\/?utm_source=Plugin&utm_medium=CE%20General%20Tab%20Trends&utm_campaign=WP","trendsUpgradeLabel":"Upgrade","trendsPreviewImage":"https:\/\/mastergst.com\/blog\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/trends-preview.jpg","currentEditor":false,"homepageData":{"assessor":{"powerWords":["a cut above","absolute","absolutely","absolutely lowest","absurd","abuse","accurate","accuse","achieve","actionable","adaptable","adequate","admit","adorable","advantage","advice","affordable","aggravate","aggressive","agitated","agonizing","agony","alarmed","alarming","alienated","aligned","alive","all-inclusive","alluring","always","amazing","amp","animated","annihilate","announcing","anonymous","antagonistic","anxious","apocalypse","appalled","approved","approving","argumentative","armageddon","arrogant","ass kicking","assault","assured","astonishing","astounded","astounding","at ease","atrocious","attack","attractive","audacity","authentic","authoritative","authority","avoid","aware","awe-inspiring","awesome","awkward","backbone","backdoor","backed","backlash","backstabbing","badass","balanced","banned","bargain","barrage","basic","battle","beaming","beat down","beating","beautiful","beauty","begging","behind the scenes","belief","belong","best","best-selling","better","beware","big","billion","black market","blacklisted","blast","blessed","blinded","blissful","blood","bloodbath","bloodcurdling","bloody","blunder","blushing","bold","bomb","bona","bona fide","bonanza","bonus","bootleg","bottom line","bountiful","brave","bravery","brazen","break","breaking","breakthrough","breathtaking","bright","brilliant","broke","brutal","budget","buffoon","bullshit","bully","bumbling","buy","cadaver","calm","cancel anytime","capable","captivate","captivating","carefree","case study","cash","cataclysmic","catapult","catastrophe","caution","censored","centered","certain","certainly","certified","challenge","charming","cheap","cheat","cheat-sheet","cheer","cheerful","child-like","clarity","classified","clear","clueless","collapse","colorful","colossal","comfortable","compare","competitive","complete","completely","completeness","comprehensive","compromise","compulsive","concealed","conclusive","condemning","condescending","confess","confession","confessions","confident","confidential","conquer","conscientious","constructive","content","contrary","controlling","controversial","convenient","convert","cool","cooperative","copy","corpse","corrupt","corrupting","courage","courageous","cover-up","covert","coward","cowardly","crammed","crave","crazy","create","creative","cringeworthy","cripple","crisis","critical","crooked","crush","crushing","damaging","danger","dangerous","daring","dazzling","dead","deadline","deadly","death","decadent","deceived","deceptive","deep","defiance","definitely","definitive","defying","dejected","delicious","delight","delighted","delightful","delirious","delivered","demoralizing","deplorable","depraved","desire","desperate","despicable","destiny","destroy","detailed","devastating","devoted","diagnosed","direct","dirty","disadvantages","disastrous","discount","discover","disdainful","disempowered","disgusted","disgusting","dishonest","disillusioned","disoriented","distracted","distraught","distressed","distrustful","divulge","document","dollar","dominate","doomed","double","doubtful","download","dreadful","dreamy","drive","drowning","dumb","dynamic","eager","earnest","easily","easy","economical","ecstatic","edge","effective","efficient","effortless","elated","eliminate","elite","embarrass","embarrassed","embarrassing","emergency","emerging","emphasize","empowered","enchant","encouraged","endorsed","energetic","energy","enormous","enraged","enthusiastic","envy","epic","epidemic","essential","ethical","euphoric","evil","exactly","exasperated","excellent","excited","excitement","exciting","exclusive","exclusivity","excruciating","exhilarated","expensive","expert","explode","exploit","explosive","exposed","exquisite","extra","extraordinary","extremely","exuberant","eye-opening","fail","fail-proof","failure","faith","famous","fantasy","fascinating","fatigued","faux","faux pas","fearless","feast","feeble","festive","fide","fierce","fight","final","fine","fired","first","first ever","flirt","fluid","focus","focused","fool","fooled","foolish","forbidden","force-fed","forever","forgiving","forgotten","formula","fortune","foul","frantic","free","freebie","freedom","frenzied","frenzy","frightening","frisky","frugal","frustrated","fulfill","fulfilled","full","fully","fun","fun-loving","fundamentals","funniest","funny","furious","gambling","gargantuan","genius","genuine","gift","gigantic","giveaway","glamorous","gleeful","glorious","glowing","goddamn","gorgeous","graceful","grateful","gratified","gravity","great","greatest","greatness","greed","greedy","gripping","grit","grounded","growth","guaranteed","guilt","guilt-free","gullible","guts","hack","happiness","happy","harmful","harsh","hate","have you heard","havoc","hazardous","healthy","heart","heartbreaking","heartwarming","heavenly","hell","helpful","helplessness","hero","hesitant","hidden","high tech","highest","highly effective","hilarious","hoak","hoax","honest","honored","hope","hopeful","horribly","horrific","horrifying","horror","hostile","how to","huge","humility","humor","hurricane","hurry","hypnotic","idiot","ignite","illegal","illusive","imagination","immediately","imminently","impatience","impatient","impenetrable","important","impressive","improved","in the zone","incapable","incapacitated","incompetent","inconsiderate","increase","incredible","indecisive","indulgence","indulgent","inexpensive","inferior","informative","infuriated","ingredients","innocent","innovative","insane","insecure","insider","insidious","inspired","inspiring","instant savings","instantly","instructive","insult","intel","intelligent","intense","interesting","intriguing","introducing","invasion","investment","iron-clad","ironclad","irresistible","irs","is here","jackpot","jail","jaw-dropping","jealous","jeopardy","jittery","jovial","joyous","jubilant","judgmental","jumpstart","just arrived","keen","kickass","kickstart","kill","killed","killing","kills","know it all","lame","largest","lascivious","last","last chance","last minute","latest","laugh","laughing","launch","launching","lavishly","lawsuit","lazy","left behind","legendary","legitimate","liberal","liberated","lick","lies","life-changing","lifetime","light","lighthearted","likely","limited","literally","little-known","loathsome","lonely","looming","loser","lost","love","lucrative","lunatic","lurking","lust","luxurious","luxury","lying","magic","magical","magnificent","mainstream","malicious","mammoth","manipulative","marked down","massive","master","masterclass","maul","mediocre","meditative","meltdown","memorability","memorable","menacing","mesmerizing","meticulous","mind-blowing","minimalist","miracle","mired","mischievous","misgiving","missing out","mistake","monetize","money","moneyback","moneygrubbing","monumental","most important","motivated","mouth-watering","murder","mystery","nail","naked","natural","naughty","nazi","nest egg","never","new","nightmare","no good","no obligation","no one talks about","no questions asked","no risk","no strings attached","non-controlling","noted","novelty","now","obnoxious","obsessed","obsession","obvious","odd","off-kilter","off-limits","off-the record","offensive","official","okay","on-demand","open-minded","opportunities","optimistic","ordeal","outlawed","outrageousness","outstanding","overcome","overjoyed","overnight","overwhelmed","packed","painful","painless","painstaking","pale","panic","panicked","paralyzed","pas","passionate","pathetic","pay zero","payback","perfect","peril","perplexed","perspective","pessimistic","pioneering","piranha","pitfall","pitiful","placid","plague","played","playful","pleased","pluck","plummet","plunge","poison","poisonous","polarizing","poor","popular","portfolio","pound","powerful","powerless","practical","preposterous","prestige","price","priceless","pride","prison","privacy","private","privileged","prize","problem","productive","professional","profit","profitable","profound","promiscuous","promising","promote","protect","protected","proven","provocative","provoke","psychological","pummel","punch","punish","pus","quadruple","quality","quarrelsome","quick","quick-start","quickly","quiet","radiant","rare","ravenous","rebellious","recession-proof","reckoning","recognized","recommend","recreate","reduced","reflective","refugee","refund","refundable","reject","relaxed","release","relentless","reliable","remarkable","replicate","report","reprimanding","repulsed","repulsive","research","resentful","resourceful","responsible","responsive","rested","restricted","results","retaliating","reveal","revealing","revenge","revengeful","revisited","revolting","revolutionary","reward","rich","ridiculous","risky","riveting","rookie","rowdy","ruin","rules","ruthless","sabotaging","sacred","sadistic","sadly","sadness","safe","safety","sale","sampler","sarcastic","satisfied","savage","savagery","save","savings","savvy","scam","scandal","scandalous","scarce","scared","scary","scornful","scream","searing","secret","secret agenda","secret plot","secrets","secure","security","seductive","seething","seize","selected","self-hating","self-sufficient","sensational","senseless","sensual","serene","seriously","severe","sex","sexy","shaking","shameful","shameless","shaming","shatter","shellacking","shocking","should","shrewd","sick and tired","signs","silly","simple","simplicity","simplified","simplistic","sincere","sinful","sins","six-figure","sizable","sizzle","sizzled","sizzles","sizzling","sizzlingly","skill","skyrocket","slaughter","slave","sleazy","sleeping","sly","smash","smiling","smug","smuggle","smuggled","sneak-peek","sneaky","sniveling","snob","snooty","snotty","soar","soaring","solid","solution","spank","special","spectacular","speedy","spell-binding","spine","spirit","spirited","spiteful","spoiler","spontaneous","spotlight","spunky","squirming","stable","staggering","startling","steady","steal","stealthy","steamy","step-by-step","still","stoic","stop","strange","strangle","strategy","stressed","strong","strongly suggest","struggle","stuck up","studies","stunning","stupid","stupid-simple","sturdy","sublime","succeed","success","successful","suck","suddenly","suffer","sunny","super","super-human","superb","supercharge","superior","supported","supportive","sure","sure fire","surefire","surge","surging","surprise","surprised","surprising","survival","survive","suspicious","sweaty","swoon","swoon-worthy","tailspin","tank","tantalizing","targeted","tawdry","tease","technology","teetering","tempting","tenacious","tense","terrible","terrific","terrified","terrifying","terror","terrorist","tested","thankful","the truth","threaten","threatened","thrilled","thrilling","thug","ticked off","tickled","timely","today","torture","toxic","track record","trade secret","tragedy","tragic","transform","transparency","trap","trapped","trauma","traumatized","treacherous","treasure","tremendous","trend","tricks","triggers","triple","triumph","truly","trusting","trustworthy","truth","truthful","turbo-charge","turbocharges","tweaks","twitching","ultimate","unadulterated","unassuming","unauthorized","unbelievable","unburdened","uncaring","uncensored","uncertain","uncomfortable","unconditional","uncontrollable","unconventional","uncovered","undeniable","under priced","undercover","underground","underhanded","underused","unexpected","unforgettable","unheard of","unhurried","uninterested","unique","unjustified","unknowingly","unleashed","unlimited","unlock","unparalleled","unpopular","unreliable","unresponsive","unseen","unstable","unstoppable","unsure","unsurpassed","untapped","unusual","up-sell","upbeat","uplifted","uplifting","urge","urgent","useful","useless","validate","valor","valuable","value","vanquish","vaporize","venomous","verify","vibrant","vicious","victim","victory","vigorous","vilified","vindictive","violated","violent","volatile","vulnerable","waiting","wanted","wanton","warning","waste","weak","wealth","weird","what no one tells you","whip","whopping","wicked","wild","willpower","withheld","wonderful","wondrous","woozy","world","worry","worst","worthwhile","wounded","wreaking","youthful","zen","zinger"],"diacritics":true,"researchesTests":["contentHasTOC","contentHasShortParagraphs","contentHasAssets","keywordInTitle","keywordInMetaDescription","keywordInPermalink","keywordIn10Percent","keywordInContent","keywordInSubheadings","keywordInImageAlt","keywordDensity","keywordNotUsed","lengthContent","lengthPermalink","linksHasInternal","linksHasExternals","linksNotAllExternals","titleStartWithKeyword","titleSentiment","titleHasPowerWords","titleHasNumber","hasContentAI"],"hasBreadcrumb":false,"serpData":{"title":"%sitename% %page% %sep% %sitedesc%","description":"","titleTemplate":"%sitename% %page% %sep% %sitedesc%","descriptionTemplate":"","focusKeywords":"","breadcrumbTitle":"Home","robots":{"index":true},"advancedRobots":{"max-snippet":"-1","max-video-preview":"-1","max-image-preview":"large"},"facebookTitle":"","facebookDescription":"","facebookImage":"","facebookImageID":""}}},"tocTitle":"Table of Contents","tocExcludeHeadings":[],"listStyle":"ul"},"_links":{"self":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/pages\/3668"}],"collection":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/comments?post=3668"}],"version-history":[{"count":0,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/pages\/3668\/revisions"}],"wp:attachment":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/media?parent=3668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}