There are two steps involved in the e-Invoicing process. 

Step 1:

  • Connecting the supplier (taxpayer) to the IRP (Invoice Registration Portal). 
  • Once the supplier generates an invoice, he sends the invoice JSON file to the IRP. 
  • The IRP validates all the details and generates an IRN (Invoice Reference Number) and a QR code for that invoice.

Step 2: 

  • Connection between the Invoice Registration Portal and the GST system. 
  • Here the data for GSTR-1 return gets auto-populated. Further, the data gets transferred to the e-Way Bill system. 
  • There are two segments of the e-Way Bill system - Part A and Part B. 

When an e-Invoice is sent to the e-Way Bill system, Part A of the system gets generated and with the addition of the transporter’s details, it also generates Part B.