New e-Invoicing update: Find IRN using document number on the IRP & more

The GST Network has enabled a new functionality on its e-invoice site, i.e., einvoice.gst.gov.in. The ‘Search IRNs’ tool has gone live. It allows users to provide details of documents raised to determine if a corresponding Invoice Reference Number (IRN) is generated against them. 

Earlier, there was a facility to provide the 64-character alpha numeric IRN as the input to get details of the e-invoice generated. The new facility allows taxpayers to enter details of invoices or debit notes/credit notes to get IRN and e-invoice details as output.

The users must enter details such as supplier GST Identification Number (GSTIN), financial year, document type and document number. All these are to be mandatorily entered without fail. Otherwise, the users would be unable to get the necessary information using the tool.

The document type refers to invoice, debit note and credit note. At the same time, the users can select financial years from FY 2020-21 onwards. 

The functionality will help taxpayers whenever they forget to save the IRN on their ERP or billing system and want to quote it in the invoice before sending it to the buyer. It acts as a quick access facility for promptly accessing the IRNs that are active.

There are two ways to access this facility. Firstly, the users can find the ‘Search IRNs’ tile on the e-invoice dashboard at https://einvoice.gst.gov.in/einvoice/dashboard. Secondly, the users can navigate to the ‘Search IRNs’ facility by clicking on the ‘Search/Enable’ tab to get a drop-down list -> Click on the ‘Search IRNs’ option.  

Apart from the above update, GSTN has activated the user dashboard on its e-invoice website einvoice.gst.gov.in. It allows users to search IRNs, check e-invoice enablement status, enable the e-invoicing account for new users, download e-invoice JSONs in bulk or individually, grievance redressal, all the active IRP or e-invoice portals, separate access to e-commerce operators who are subject to TCS for generating e-invoices on behalf of vendors supplying through their platforms. 

Recently, the Indian government has extended the applicability of the e-invoicing system to small taxpayers with turnover ranging from Rs.5 crore to Rs.10 crore from 1st August 2023. Considering there are a lot of challenges in the technological adoption and rise in compliance cost, such businesses must begin preparation and testing the system beforehand. Such quick access facilities such as the ‘Search IRNs’ will facilitate smoother and faster compliance for them.

For any clarifications/feedback on the topic, please contact the writer at annapoorna.m@clear.in