Format

JSON format

Network

GST Invoice Registration Portal (IRP)

(Tax) Authority

Goods and Services Tax (GST)

CTC Model

Pre-clearance

Mandatory to send?

• B2G: Yes
• B2B: Yes (for taxpayers with aggregate turnover exceeding Rs. 100 Cr)

Mandatory to Receive?

• B2G: Yes
• B2B: Yes

eSignature

Mandatory: invoices must include a unique code called the Invoice Reference Number (IRN) generated and signed by the IRP portal. 

Supported by Justransform

Yes