E-Invoice and IRP Operations

Substantive family landing. Each workflow contains legal anchor, operating steps, evidence, failure points, example and Q&A.

Test PAN-level AATO from FY 2017-18 onward, entity exclusions and document classes.

Control B2B, export, deemed export, debit and credit notes; separate B2C, imports and excluded classes.

Validate supplier, recipient, document, HSN, values, tax, place of supply and reference data before IRN call.

Retain IRN, acknowledgement, signed JSON and signed QR; verify printed and electronic representations.

Cancel within permitted portal window and then correct books, invoice sequence, e-way bill and returns.

Age documents daily and block dispatch or billing exceptions before expiry.

Normalise document numbers and prevent duplicate IRNs caused by letter case.

Apply only to notified HSNs and retain RSP calculations.

Maintain credentials and tested failover across authorised IRPs without duplicating IRNs.

Protect client credentials, taxpayer authorisation, encryption keys and logs.

Version-control HSN, state, pin, tax-rate, UQC and supply-type masters.

Reconcile transporter, vehicle, dispatch, ship-to and invoice fields.

Compare auto-populated records to IRP acknowledgements and books; correct through lawful return workflow.

Use as an operational declaration only; it does not override the legal applicability test.

Verify IRN/QR and vendor applicability while preserving supply and receipt evidence.