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Caution

You must use the Vertex e-Invoicing Messaging API to use this feature. This API is explained in the Vertex e-Invoicing Messaging API: Overview section.

The IRP expects the standalone e-Waybill in their own JSON format. After an invoice is sent, the IRP generates a unique Invoice Reference Number (IRN), digitally signs the invoice to confirm authenticity, and generates a QR code containing key invoice details (seller GSTIN, buyer GSTIN, invoice value, IRN, and so on). The signed JSON (including IRN and QR code) is sent back for compliance and archiving purposes. The IRN will need to be stored in the sellers ERP because it must be provided in the e-Waybill related to the invoice.

Mandate

The Goods and Services Tax (GST) Council, during its 37th meeting on September 20, 2019, approved the phased introduction of electronic invoicing in India.
This system mandates that businesses report their invoices to the Invoice Registration Portal (IRP), managed by the Goods and Services Tax Network (GSTN), to obtain a unique Invoice Reference Number (IRN) and a QR code. This process ensures standardization and interoperability across the GST ecosystem.
E-invoicing in India is governed by Rule 48(4) of the Central Goods and Services Tax (CGST) Rules, 2017. This rule mandates that notified classes of grouped persons prepare invoices by uploading specified particulars to the IRP and obtaining an IRN.

Only B2B transactions are considered for e-invoicing.
Business-to-Government (B2G) e-invoicing is not mandatory in India because e-invoicing applies only when the recipient is a grouped person (that is, has a GSTIN). Most government departments are not grouped under GST - they either procure under Ungrouped Person (URP) or use a TDS registration. In either case, they are not considered grouped buyers for e-invoicing purposes.
Business-to-Consumer (B2C) e-invoicing is also not mandatory. B2C customers do not have GSTINs, they are outside the scope of e-invoicing.

Part of the mandate is to provide delivery information. This can be done by sending an e-waybill, which can either be embedded into the invoice or can be a standalone electronic document that provides the IRN of the related invoice.

This documentation provides information on how to create the standalone e-Waybill in the VRBL format.

Details

Restrictions

You must use the Vertex e-Invoicing Messaging API to use this country, format, and Document Type. More information about the API is provided in the Vertex e-Invoicing Messaging API: Overview section.

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