GST · 25 June 2026
What Is the IRP (Invoice Registration Portal) Under GST?
The Invoice Registration Portal (IRP) is the government-authorised system that validates a B2B invoice reported for e-invoicing and returns the Invoice Reference Number (IRN), a digital signature, and a signed QR code under Rule 48(4) of the CGST Rules. It does not generate or deliver the invoice; the business still creates the invoice and sends it. Under Rule 48(5), a notified taxpayer invoice without a valid IRN from the IRP is not a legal document. The first IRP was run by NIC at einvoice1.gst.gov.in, and several GSTN-authorised IRPs now exist, so businesses have more than one portal to report through.
By Mrs. Swapna Patel
Last reviewed
25 June 2026
In this section
Answers
- What Is the IRP (Invoice Registration Portal) Under GST?
- What Is a Pakka Bill? The GST Invoice That Counts as Valid
- What Is a Kaccha Bill? Why the Rough Slip Has No GST Standing
- Why Move From a Kaccha Bill to a Pakka Bill?
- How to Upgrade From a Kaccha Bill to a Pakka Bill (GST Invoice)
- 5 GST Invoice Mistakes That Trigger a Tax Notice (And How to Fix Them)
- 7 Fields Every Skilled Professional Must Put on a GST Invoice: Rule 46 Checklist
- What Makes a GST Invoice Legally Binding — And Why Clients Pay Faster When It Is
- What Is a Bill of Supply? The GST Document Without Tax
- What Is an IRN (Invoice Reference Number) Under GST?
There is one government website that prints your e-invoice and emails it to your buyer.
The IRP does not create or send the invoice. It validates the invoice you report and returns an IRN and signed QR code under Rule 48(4) of the CGST Rules.
What is the IRP?
Short answer
The IRP, Invoice Registration Portal, is the government-authorised system that validates a reported e-invoice and returns an IRN, a digital signature, and a signed QR code under Rule 48(4).
Under e-invoicing, you do not just print a tax invoice. You report its details to the IRP in a fixed schema. The IRP checks them, signs the data, and hands back the IRN and QR code. Only after that round trip is the invoice legally complete.
What does the IRP actually do?
Short answer
It validates and registers, it does not create or deliver your invoice.
- It checks the reported invoice against the e-invoice schema and for duplicates.
- It generates the unique IRN, a hash derived from your GSTIN, invoice number, and financial year.
- It digitally signs the invoice data and returns a signed QR code the buyer can scan.
- You still build the invoice in your own tool and send it to the buyer; the IRP only registers it.
Is there only one IRP?
Short answer
No. The first IRP was run by NIC at einvoice1.gst.gov.in, and several GSTN-authorised IRPs now operate.
- Multiple registrars exist so the system runs 24x7 with redundancy.
- The IRN a business gets is the same in effect whichever authorised IRP it reports through.
- Choice of IRP is an operational decision; the legal validity comes from holding a valid IRN, not from which portal issued it.
How is the IRP different from the IRN?
Short answer
The IRP is the portal, the system. The IRN is the 64-character number the portal returns.
- IRP = the validating system you report the invoice to.
- IRN = the unique reference number the IRP gives back as proof of registration.
- Under Rule 48(5), a notified taxpayer invoice with no valid IRN from the IRP is not a legal document, so the buyer ITC on it is at risk.
References & related
Primary sources
- Rule 48(4), Central Goods and Services Tax Rules 2017 — CBICReporting of invoice particulars to the IRP and generation of the IRN.
- GST e-invoice portal (IRP) — GSTNThe portal that validates the invoice and returns the IRN, signature, and QR code.
- GST e-invoice system overview and FAQs — GSTNRole of the IRP, multiple registrars, and the Rule 48(5) validity condition.
Last reviewed: 25 June 2026