GSTN releases FAQs on 'e-invoicing', explains its format, applicability, schema & validity

GSTN issues FAQs regarding ‘e-invoicing’ i.e. invoices prepared after obtaining an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on notified Invoice Registration Portals (IRP); Clarifies that ‘e-invoicing’ does not mean generation of invoice by a Government portal but facilitates exchange of the invoice document (structured invoice data) between a supplier and a buyer in an integrated electronic format; While registered persons w...