E-Invoice cannot be generated for B2C Transactions-The category of transaction of “Business to Consumer (B2C)” invoices will not be considered and hence the API interface should not request for IRN for these transactions.
Document should not Start with following Number or Character-Document number should not be starting with 0, / and -. If so, then request is rejected.
Unique Invoice Number to be generated for each Financial Year-Supplier should ensure that the unique invoice number is being generated for the financial year for each invoice, in his ERP/manual system. The financial year is derived from the date of invoice. The financial year starts from 1st April and ends on 31st March.
Duplicate IRN requests are not considered- That is, if the IRN is already generated on particular type of document and document number of the supplier for the financial year, then one more IRN cannot be generated on the same combination.
E-Invoice cannot be generated for cancelled invoices and would have to be generated with new invoice number-E-invoice(IRN) cannot be re-generated for the cancelled e-invoice(IRN) also.
SEZ Supplier cannot generate E-Invoice-In case the supplier is SEZ unit, then he cannot generate e-Invoice.
E-Invoice to be generated by Supplier in case of Reverse Charge Invoices-“Reverse Charges” can be set as “Y” in case of B2B and SEZ invoices only and tax is being paid in reverse manner as per rule. Even in case of Reverse Charged invoices, the Supplier has to generate the IRN.
Validation of Recipient GSTIN-Recipient GSTIN should be registered and active, on the date of preparation of the document by the supplier.
Verification of First Two digits of GSTIN of Supplier /Recipient with State Code-First two digits of the Supplier / Recipient GSTIN should match with the state code passed in the Supplier / Recipient details accordingly except if supply type is exports wherein Recipient state code will be 96.
Validation of PIN Code-PIN Codes are validated against the States, they belong by matching the complete pincode against state master. If the PIN Code does not exist in the master database of the e-invoicing system, and the first 3 digits of the PIN code is matched with the State as per the pattern of PIN code-to-State mapping defined by postal department, then IRN gets generated.